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was from Express Service, Inc. of Oklahoma City, Oklahoma; it
disclosed the payment of wages to petitioner in the amount of
$717.79 and the withholding of no Federal income tax. The third
Form W-2 was from Host International, Inc. of Bethesda, Maryland;
it disclosed the payment of wages to Fanny Keene in the amount of
$18,355.65 and the withholding of Federal income tax in the
amount of $1,487.67. Together, the three Forms W-2 disclosed the
payment of wages to petitioner and his wife in the amount of
$43,538.05 and the withholding of Federal income tax in the
amount of $2,342.02.
Petitioner also attached to his Form 1040 a three-page
typewritten statement that stated, in part, as follows:
We are submitting this letter as an attachment to what
is commonly referred to as a 1997 “income tax” return
or as a 1997 “Form 1040" return. As an attachment this
letter becomes a part of our 1997 return. This letter
is not to be separated from the return as it is a part
and parcel there of.
Voluntary Compliance
Over the course of the last year it has come to our
attention the so called “Income Tax” is based on a
system of voluntary compliance and is not compulsory.
* * * [N]owhere does the Internal Revenue Code
establish an “Income Tax” liability based solely on
wages received from any employer. Therefore, any tax
assessment and payment, based on such, must be made
voluntarily, if at all.
Return not Required in our Situation
The Internal Revenue Code itself also provides that an
“Income Tax” return need not be filed unless there is
an established liability. Once again, since the
Internal Revenue Code establishes no liability only for
wages received from any employer, there is no
requirement to file a return for them. So, clearly,
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