Nellwyn A. Buck - Page 4

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          5, 1994, petitioner informed respondent that she had already paid           
          her taxes for the taxable year 1988.                                        
               By notice of deficiency dated April 14, 1995, respondent               
          determined a deficiency in petitioner's income tax in the amount            
          of $22,779.  Respondent also determined that petitioner was                 
          liable for additions to tax under sections 6651(a) and 6654(a) in           
          the amounts of $3,327.25 and $783.20, respectively.                         
               On or about June 12, 1995, petitioner and Mr. Buck submitted           
          a joint Federal income tax return for the taxable year 1988,                
          which respondent processed as a return (the filed return).  The             
          filed return was virtually identical to the purported return,               
          except that petitioner and Mr. Buck signed the filed return,                
          under penalties of perjury, in the spaces provided for their                
          signatures.5                                                                


          5 The filed return also differed from the purported return                  
          in terms of the extraneous material attached thereto.  Thus, in             
          lieu of the "legal opinion" and the letter signed by Mr. Buck, a            
          lengthy affidavit signed by petitioner and Mr. Buck and a                   
          newspaper article concerning petitioner and Mr. Buck were                   
          attached to the filed return.  The affidavit, which was entitled            
          "Affidavit Concerning The Affiants' Coerced Signing Of The                  
          Attached IRS 1988 Form 1040", concluded as follows:                         
                    Plainly, our consciences cannot be awakened and                   
               appealed to when we are compelled to sign a prescribed                 
               document or jurat premised upon political dogma that we                
               do not believe and may not be required to believe.  As                 
               individuals acting in our personal capacities and                      
               believing that wages and earned pensions are not                       
               income, profit or gain, we cannot fill in lines 7                      
          [regarding wages] and 17a [regarding pensions and annuities] of             
          Form 1040 and willfully sign its jurat without committing                   
                                                             (continued...)           




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