Christopher Kiley - Page 8

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               taxpayers “understand and meet (their) tax                             
               responsibilities and by applying the tax law with                      
               integrity and fairness to all.”  Well you can start off                
               by showing me the “tax law” that makes me “liable” for                 
               income taxes, since I cannot find it on my own. * * *                  

                                   Constitutionally yours,                            
                                   /s/ Christopher Kiley                              
                                   Law Abiding Citizen                                
               By letter dated February 4, 2000, respondent formally denied           
          the claim for refund made by petitioner in his Form 1040X.                  
               B.  Petitioner’s Tax Liability for 1997                                
               On April 17, 1999, petitioner and his wife submitted to                
          respondent a joint Form 1040, U.S. Individual Income Tax Return,            
          for the taxable year 1997.  On the Form 1040, petitioner listed             
          his occupation as “cashier”; petitioner’s wife did not list her             
               Petitioner and his wife entered zeros on every line of the             
          income portion of the Form 1040, specifically including line 7              
          for wages and tips, line 22 for total income, lines 33 and 34 for           
          adjusted gross income, and line 39 for taxable income.                      
          Petitioner and his wife also entered zeros on line 40 for tax and           
          on line 56 for total tax.  Petitioner and his wife then claimed a           
          refund in the amount of $731.22, which was equal to the amount of           
          Federal income tax that had been withheld from petitioner’s                 
          wages, as discussed in the following paragraph.                             

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Last modified: May 25, 2011