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Even though we know that no section of the Internal
Revenue Code:
1) established an income tax “liability” * * * ;
2) provides that income taxes “have to be paid on the
basis of a return” * * * .
* * * * * * *
In addition to the above, we are filing even though:
3. The “Privacy Act Notice” that the face of this
return directs us to, states that we need only file a
return for “any tax” we may be “liable” for, and since
no Code section makes us “liable” for income taxes,
this Notice notifies us that we do not have to file an
income tax return.
* * * * * * *
It should also be noted that we had “zero” income
according to the Supreme Court’s definition of income
* * * .
The word “income” is not defined in the Internal
Revenue Code * * * but, as stated above, it can only be
a derivative of corporate activity.
B. Respondent’s Deficiency Notices and Petitioners’
Responses
On May 4, 1998, respondent issued two notices of deficiency
to petitioner Gene Newman (petitioner). In the first notice,
respondent determined a deficiency in the amount of $2,036 in
petitioner’s Federal income tax for 1993 and an addition to tax
under section 6651(a)(1) in the amount of $475. In the second
notice, respondent determined a deficiency in the amount of
$1,781 in petitioner’s Federal income tax for 1994 and an
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