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the amount of $1,587.50 and the withholding of Federal income tax
in the amount of $19. The third Form W-2 was from Allied
Underground, Inc. of Las Vegas, Nevada; it disclosed the payment
of wages to petitioner in the amount of $5,600 and the
withholding of Federal income tax in the amount of $403.99.
Petitioner also attached to the Form 1040 a two-page
typewritten statement that stated, in part, as follows:
I, Malcolm Crow, am submitting this as part of my 1997
income tax return, even though I know that no section
of the Internal Revenue Code:
1) Establishes and [sic] income tax “liability”
* * * ;
2) Provides that income taxes “have to be paid on
the basis of a return” * * * .
3) In addition to the above, I am filing even though
the “Privacy Act Notice” as contained in 1040 booklet
clearly informs me that I am not required to file. It
does so in at least two places:
a) In one place, it states that I need only file a
return for “any tax” I may be “liable” for. Since
no Code Section makes me “liable” for income
taxes, this provision notifies me that I do not
have to file an income tax return.
* * * * * * *
6) Please note, that my 1997 return also constitutes a
claim for refund pursuant to Code Section 6402.
7) It should also be noted that I had “zero” income
ACCORDING TO THE SUPREME COURT’S DEFINITION OF INCOME
* * * .
8) With this statement, I am also putting the IRS on
notice that my 1997 tax return and claim for refund
does not constitute a “frivolous” return pursuant to
Code Section 6702. * * *
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Last modified: May 25, 2011