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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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