Anthony M. Davich - Page 4

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          of wages to petitioner in the amount of $22,239.62 and the                  
          withholding of Federal income tax in the amount of $53.18.  The             
          second Form W-2 was from Riviera Operating Corp. of Las Vegas,              
          Nevada; it disclosed the payment of wages to petitioner in the              
          amount of $4,080.20 and the withholding of no Federal income tax.           
               Petitioner also attached to his Form 1040 a two-page                   
          typewritten statement that stated, in part, as follows:                     
               I, Anthony M. Davich 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 an 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 a 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                
                    7) It should also be noted that I had “zero”                      
               income according to The Supreme Court’s definition of                  
               income (See Note #1) * * * .                                           
                    8) I am also putting the IRS on notice that my                    
               1997 tax return and claim or [sic] refund does not                     
               constitute a “frivolous” return pursuant to Code                       
               Section 6702. * * *                                                    

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