Christopher Kiley - Page 9

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               Petitioner and his wife attached to their Form 1040 a Form             
          W-2, Wage and Tax Statement, disclosing the payment of wages to             
          petitioner during 1997.  The Form W-2 was from Palace Station               
          Hotel and Casino in Las Vegas, Nevada; it disclosed the payment             
          of wages to petitioner in the amount of $19,989.32 and the                  
          withholding of Federal income tax in the amount of $731.22.                 
               Petitioner and his wife also attached to their Form 1040 a             
          two-page typewritten statement that began, as follows:                      
               I, Christopher Kiley, am submitting this as a part of                  
               my 1997 income tax return, even though I know that no                  
               section of the Internal Revenue Code:                                  
          The rest of the statement was essentially the same as the                   
          statement attached to petitioner’s Form 1040X for 1995.  See                
          supra A.                                                                    
               By letter dated May 21, 1999, respondent‘s Chief of the                
          Examination Branch in the Ogden, Utah Service Center advised                
          petitioner and his wife that “the information you sent”, i.e.,              
          their Form 1040 for 1997 (as well as their Form 1040 for 1998,              
          see infra C), “is frivolous and your position has no basis in               
               By letter dated June 19, 1999, petitioner replied to the               
          foregoing letter.  Although petitioner’s letter was much                    
          lengthier than his previously described letter dated January 7,             
          2000 (see supra A), the tenor of the two letters was the same.              

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