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document or return that 26 CFR 602.101
makes applicable to the income tax
imposed in Section 1 of the Internal
Revenue Code.
4. Sections 6103(h) & 6103(l) provide that
all return information can be used
against me to determine and impose both
criminal and civil fines and penalties.
Therefore, I do not see how any [sic]
can compel me to provide information to
the government that can be used against
me in this manner, consistent with my
Fifth Amendment right not to be
compelled to be a witness against
myself. Fifth Amendment protection
applies to any proceeding, civil or
criminal, adminis-trative or judicial,
and may be invoked in connection with
federal income taxes. See U.S. v.
Argomaniz, 925 F.2d 1349 (11th Cir.
1991); Cincinnati v. Bawtenheimer, 63
Ohio St. 3d, p.260.
5. With respect to the information I have
included in my return, I wish to point
out that the courts have ruled that:
"A (1040) form with 'zeros' inserted in
the space provided * * * qualified as a
return." See U.S. v. Long, 618 F.2d 74
(9th Cir. 1980), U.S. v. Kimball, 896
F.2d 1218 (9th Cir. 1990), U.S. v.
Moore, 627 F.2d 830 (7th Cir. 1980),
and a Las Vegas bankruptcy court held
that "Zeroes entered on a Form 1040
constitutes a return."" [sic] See
Cross v. U.S., 91-2 USTC p.50, 318;
Bankr.L.Rep. p. 7404.
6. It is also noted that I had "zero"
income according to the Supreme Court's
definition of income, 1since in
Merchant's Loan & Trust Co. v.
Smietanka, 225 U.S. 509 (at pages 518 &
519) the 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
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