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d.b.a. Gold Strike Inn & Casino, of Boulder City, Nevada; it
disclosed the payment of wages to petitioner in the amount of
$17,401.20 and the withholding of Federal income tax in the
amount of $1,450.43.
Petitioner also attached to his Form 1040 a two-page
typewritten statement that stated, in part, as follows:
I, Danney Land, am submitting this as part of my 1998
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 1998 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
* * * .
7) I am also putting the IRS on notice that my 1998 tax
return and claim for refund does not constitute a
“frivolous” return pursuant to Code Section 6702. * * *
* * * * * * *
10) In addition, don’t notify me that the IRS is
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