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Corporation Excise Tax Act of 1909."
Therefore, since I had no earnings in
1992 that would have been taxable as
"income" under the Corporation Excise
Tax Act of 1909, I can only swear to
having "zero" income in 1992.
Obviously, since I know the legal
definition of "income," if I were to
swear to having received any other
amount of "income," I would be
committing perjury under both 18 U.S.C.
1621 and U.S.C. 7206. Thus, not
wishing to commit perjury under either
statute, I can only swear to have
"zero" income for 1992.
7. Please note that my 1992 return also
con-stitutes a claim for refund
pursuant to IRCode � 6402.
8. I am also putting IRS on notice that my
corrected 1992 tax return and claim for
refund does not constitute a
"frivolous" return pursuant to IRCode �
6702. My amended return and claim for
refund is based on 9 court decisions, 9
Internal Revenue Code sections, 3
Privacy Act Notice provisions and
numerous other references. As such, it
can not [sic] be termed "frivolous"
on any basis as that term is defined
and understood. In addition, my return
is not designed to "delay or impede the
administration of Federal Income Tax
laws," since it is designed to be my
final statement under those "laws."
Further, no IRS employee has any
delegated authority to impose a
"frivolous" penalty, or is there any
legislative regulation implementing
IRCode � 6702; thus the statute is
benign.
9. Finally, I shall hold any and all IRS
employees who disregard the statutes,
court decisions, Privacy Act Notice
provisions and other references
contained in this document accountable
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