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withheld from their wages.
Petitioners attached to their Form 1040 a two-page
typewritten statement that stated, in part, as follows:
I, David and Kathleen Schmith 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
Code Section makes me “liable” for income taxes, this
provision notifies me that I do not have to file an
income tax return;
* * * * * * *
6) Please note, that my 1997 return also constitutes
a claim for refund pursuant to Code Section 6402.
7) It should also be noted that I had “zero” income
according to the Supreme Court’s definition of income
(See Note #1) * * * .
8) I am also putting the IRS on notice that my 1997
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
“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 as in this case, a return has been filed, no
statute authorizes IRS personnel to “change” that
return.
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Last modified: May 25, 2011