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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
occupation.
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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