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I, Christopher Kiley, am submitting this as part of my
amended 1995 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.
* * * * * * *
5) Please note, that my 1995 return also constitutes a
claim for refund pursuant to Code Section 6402.
6) It should also be noted that I had “zero” income
according to the Supreme Court’s definition of income
(See Note #1) * * * .
7) I am also putting the IRS on notice that my 1995 tax
return and claim for refund does not constitute a
“frivolous” return pursuant to Code Section 6702. * * *
8) Moreover, since no assessment for 1995 income taxes
* * * has ever been made against me, the IRS has no
legal basis to hold the $4143 of my money it is now
holding for 1995 income taxes.
* * * * * * *
10) In addition, don’t notify me that the IRS is
“changing” my return, since there is not [sic] statute
that allows the IRS to do that. * * *
* * * * * * *
*NOTE #1: The word “income” is not defined in the
Internal Revenue Code. * * * But, as stated above, it
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