Christopher Kiley - Page 5

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          balance due, informing them that they had a liability for 1995              
          and requesting that they pay that liability.  Petitioner and his            
          wife failed to pay the amount owing.                                        
               On October 15, 1999, respondent received from petitioner a             
          Form 1040X, Amended U.S. Individual Income Tax Return, for 1995.5           
          On line 1 of the Form 1040X, petitioner reduced adjusted gross              
          income from $41,874, the amount reported on his original return,            
          to “0".  Similarly, on line 10 of the Form 1040X, petitioner                
          reduced his tax liability from $4,143, the amount reported on his           
          original return, to “0", and on line 23, he asked that $4,143 be            
          refunded to him.  By way of explanation, petitioner wrote as                
          follows in Part II of the Form 1040X:                                       
               LINE #1: Due to ignorance, we reported as “income”                     
               sources of income as being “income” itself, when in                    
               fact, we had no statutory income tax to report.                        
               LINE #10: Apart from #1 above, we also had no statutory                
               liability with respect to income taxes, and pursuant to                
               Code sec. 31(a)(1), we have a Constitutional right to                  
               have the wage tax imposed in sec. 3402(a)(1) refunded                  
               since it represents an unapportioned, direct tax on                    
               wages and thus would be unconstitutional if we could                   
               not have them refunded.  Because of the misleading                     
               caption on sec. 3402(a)(1), we did not realize that                    
               what was deducted from our pay was not income tax, but                 
               a direct tax on our wages.                                             
               Petitioner attached to the Form 1040X a two-page typewritten           
          statement that stated, in part, as follows:                                 

               5  Although the Form 1040X listed both the names of                    
          petitioner and his wife, it was signed only by petitioner.                  

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