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withholding of Federal income tax. The Form 1099-R discloses
that petitioner received a gross distribution in the amount of
$20,806.69 from the Centel ESOP Plan.
The Davidsons also attached to their Form 1040 a 2-page
typewritten statement that stated, in part, as follows:
We are submitting this statement as part of our 1997
income tax return.
Even though we 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” * * * .
In addition to the above, we are filing even though:
3. The “Privacy Act Notice” that the face of this
return directs us to, states that we need only file for
“any tax” we may be “liable” for, and since no Code
section makes us “liable” for income taxes, this Notice
notifies us that we do not have to file an income tax
return.
* * * * * * *
It should also be noted that we had “zero” income
according to the Supreme Court’s definition of income
* * * .
We would like the IRS to note that our 1997 tax return
does not constitute a “frivolous” return pursuant to
Code Section 6702.
* * * * * * *
In addition, do not notify us, that the IRS is
“changing” our return, since there is no statute that
allows the IRS to do so. You might prepare a return
(pursuant to Code Section 6020(b), where no return is
filed, but where, as in this case, a return has been
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