During 2008, Brian Steven Richmond received wages of $38,000, $60 of interest income, and $500 of income from a trust.
Despite these facts, Brian Steven Richmond submitted a zero income tax return for the 2008 tax year, stating that he earned no income and seeking a refund of $3,447. In support of his position, Brian Steven Richmond argued that he was engaged in voluntary activities within the private sector and such activities did not generate taxable income. Channeling his inner-Ted Kaczynski, Brian Steven Richmond further argued that he is a citizen of the “Sovereign State of Kansas” and not a citizen of the United States, and thus is not obligated to pay federal income tax.
Needless to say, the Tax Court was not pleased with Brian Steven Richmond’s frivolous position, holding that he was required to pay the tax due and slapping him with an underpayment penalty for good measure.
As for the future of Brian Steven Richmond, our recommendation would be for him to hit the gym and set his sights on representing the “Sovereign State of Kansas” in the next edition of the Independent Nation Games, where he would undoubtedly pose a stern challenge to perennial contenders “The New Republic of Gary” and “Hank Dobson’s Mini Mart and Country.”