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payment of tax for each year was due to negligence, a
substantial understatement of tax, or a substantial
valuation misstatement.
After respondent issued the subject notice of
deficiency to Mr. Webber and after Mr. Webber had filed
the instant petition in this Court, he sent to respondent
a second Form 1040 for both 1992 and 1993 on which he
shows zero taxable income and claims a refund of the tax
paid for both years. Attached to each of those documents
is a statement signed by Mr. Webber. The document attached
to Mr. Webber's 1992 "amended return" states as follows:
I, William Spencer Webber, Jr., am submitting
this as part of my 1992 income tax return. I am
filing this return in response to the Informal
Request for Admissions concerning docketed case
no. 24826-96. I am filing this corrected return
in order to adjust the voluntary over reporting
of taxable income on my original return for the
tax year 1992, which was shown in ignorance of
the laws and regulations and without this
document having been submitted.
In addition to the above, I am filing the
corrected return even though the "Privacy Act
Notice" as contained in a 1040 booklet clearly
informs me that I am not required to file any
return such as the one I filed in 1992 and
which I am now amending based upon the laws
and regulations of the Internal Revenue Code.
It does so in at least two (2) places:
A. In one place it states that I need only
file a return for "any tax" for which I
may be liable. Since no Code Section
makes me "liable" for income taxes,
this provision notifies me that I do
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