Christopher Kiley - Page 6




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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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