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Code Section makes me “liable” for income taxes, this
provision notifies me that I do not have to file an
income tax return;
* * * * * * *
7) It should also be noted that I had “zero”
income according to The Supreme Court’s definition of
income * * * .
8) Please note that my 1997 return also
constitutes a claim for refund pursuant to Code Section
6402.
9) I am also putting the IRS on notice that my
1997 tax return and claim or [sic] refund does not
constitute a “frivolous” return pursuant to Code
Section 6702. * * *
* * * * * * *
11) In addition, don’t notify me [t]hat the IRS is
“changing” my return, since there is no statute that
allows the IRS to do that. You might prepare a return
(pursuant to Code Section 6020(b)) where no return is
filed, but where, as in this case, a return has been
filed, no statute authorizes IRS personnel to “change”
that return.
* * * * * * *
* * * 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 Notice and Petitioner’s Response
On February 4, 2000, respondent (acting through the Director
of the Service Center in Ogden, Utah) issued a joint notice of
deficiency to petitioner and his wife for the taxable year 1997.
In the notice, respondent determined a deficiency in Federal
income tax in the amount of $32,564 and an accuracy-related
penalty under section 6662(a) and (b)(1) for negligence or
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