Harvey Doyne Perry, Jr. - Page 4




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          Form W-2 was also from AAA Home Health Care of Las Vegas, Nevada;           
          it disclosed the payment of additional wages to petitioner in the           
          amount of $19,949.44 and the withholding of no Federal income               
          tax.  The third Form W-2 was from Desert Springs Hospital of Las            
          Vegas, Nevada; it disclosed the payment of wages to petitioner in           
          the amount of $17,874 and the withholding of Federal income tax             
          in the amount of $1,248.52.  The fourth Form W-2 was from United            
          Home Care, L.C. of Las Vegas, Nevada; it disclosed the payment of           
          wages to petitioner in the amount of $14,039 and the withholding            
          of no Federal income tax.  Together, the four Forms W-2 disclosed           
          the payment of wages to petitioner in the amount of $111,180.44             
          and the withholding of Federal income tax in the amount of                  
          $10,523.92.                                                                 
               Petitioner also attached to his Form 1040 a two-page                   
          typewritten statement that stated, in part, as follows:                     
               I, Harvey Doyne Perry Jr. am submitting this as part of                
               my 1997 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                  





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