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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
6402.
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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