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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.
b) In another place, it directs me to Code Section
6001. This section provides, in relevant part,
that “Whenever in the judgment of the Secretary it
is necessary, he may require any person by notice
served on such person or by regulations, to make
such returns, render such statements, or keep such
records, as the Secretary deems sufficient to show
whether or not such person is liable for tax under
this title.” Since the Secretary of the Treasury
did not “serve” me with any such “notice” and
since no legislative regulation exists requiring
anyone to file an income tax return, I am again
informed by the “Privacy Act Notice” that I am not
required to file an income tax return.
4) With respect to the information I included in my
return, I wish to point out that the courts have ruled
that: “A (1040) form with ‘zeros’ inserted in the
space provided * * * qualified as a return.” * * *
* * * * * * *
6) It should also be noted that I had “zero” income
according to the Supreme Court’s definition of income
* * * since in Merchant’s Loan & Trust C. V. Smietanka,
255 U.S. 509 (at pages 518 & 519) that court held that
“The word (income) must be given the same meaning in
all the Income Tax Acts of Congress that was given to
it in the Corporation Excise Tax Act of 1909.” There-
fore, since I had no earnings * * * that would have
been taxable as “income” under the Corporation Excise
Tax Act of 1909, I can only swear to having “zero”
income * * *. Obviously, since I know the legal defi-
nition of “income,” if I were to swear to having re-
ceived any other amount of “income,” I would be commit-
ting perjury * * *. Therefore, not wishing to commit
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