Home -- Site Map -- Search


William and Nancy Johnston's 2003 Refund


Bill and Nancy Johnston received a refund in response to their 2003 filing, but one in which the 'service' proposes a self-contradictory alteration of their claim.  In this ploy, the 'service' properly acknowledges Bill's testimony as to "wages" received, but at the same time seeks to disregard his testimony as to the amount withheld which is reported on the very same affidavit.  The 'service' is inviting Bill and Nancy to accept its suggestion that "Social Security tax withheld" and "Medicare tax withheld" do not constitute federal income taxes withheld, despite the clear language of the law to the contrary:

Sec. 3101. - Rate of tax

(a) Old-age, survivors, and disability insurance

In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to the following percentages of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b))


Here is Bill's 4852:



...and the Johnston's refund (so far):



Notice that not only does the IRS propose to selectively abide by the law in this case-- seeking to keep money withheld against Bill's "wages", while acknowledging that he received none; but it also proposes to devote the refund to an alleged liability based on the Johnston's '1040A' for 1994.  Here is Bill and Nancy's response:


Click here to see Bill and Nancy's 2006 federal victory.