Cheryl D. Flathers - Page 3




                                        - 3 -                                         
                    return I could also be (illegally) prosecuted for                 
                    failing to file an income tax return for the year                 
                    1998.                                                             
               3)   In addition to the above, I am filing even though                 
                    the "Privacy Act Notice" as contained in a 1040                   
                    booklet clearly informs me that I am not required                 
                    to file.  It does so in at least two places.                      
                         a) In one place, it states that I need only                  
                         file a return for "any tax" I may be "liable"                
                         for.  Since no Code Section makes me "liable"                
                         for income taxes, this provision notifies me                 
                         that I do not have to file an income tax return.             
                         b) In another place, it directs me to Code                   
                         Section 6001.  This section provides, in                     
                         relevant part that "Whenever in the judgment                 
                         of the Secretary it is necessary, he may                     
                         require any person by notice served on such                  
                         person; or by regulations, to make such re-                  
                         turns, render such statements, or keep such                  
                         records, as the Secretary deems sufficient to                
                         show whether or not such person is liable far                
                         [sic] the tax under this title."  Since the                  
                         Secretary of the Treasury did not "serve" me                 
                         with any such "notice" and since no legisla-                 
                         tive regulation exists requiring anyone to                   
                         file an income tax return, I am again in-                    
                         formed by the "Privacy Act Notice" that I am                 
                         not required to file an income tax return.                   
                  *       *       *       *       *       *       *                   
               7)   It should also be noted that I had "zero" income                  
                    according to the Supreme Court's definition of                    
                    income * * * since in Merchant’s Loan & Trust C.V.                
                    Smlietanka [sic], 255 U.S. 509, (at pages 518 &                   
                    519) that court held that "The word (income) must                 
                    be given the same meaning in all of the Income Tax                
                    Acts of Congress that was given to it in the Cor-                 
                    poration Excise Tax Act of 1909."  Therefore,                     
                    since I had no earnings in 1998, that would have                  
                    been taxable as "income" under the Corporation                    
                    Excise Tax Act of 1909, I can only swear to having                
                    "zero" income in 1998.  Obviously, since I know                   
                    the legal definition of "income"; if I were to                    
                    swear to having received any other amount of "in-                 
                    come" I would be committing perjury * * *. There-                 
                    fore, not wishing to commit perjury * * *, I can                  





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011