- 4 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011