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$20.56. The second Form W-2 was from Carrara Marble Co. of
America of Rosemead, California; it disclosed the payment of
wages to petitioner David Smeton in the amount of $27,072.85 and
the withholding of Federal income tax in the amount of $1,054.23.
The third Form W-2 was from Builders Showcase Interiors of San
Diego, California; it disclosed the payment of wages to
petitioner David Smeton in the amount of $5,324.31 and the
withholding of Federal income tax in the amount of $652.13. The
fourth Form W-2 was from Marbico Marble and Tile Co. of Las
Vegas, Nevada; it disclosed the payment of wages to petitioner
David Smeton in the amount of $3,122.88 and the withholding of
Federal income tax in the amount of $76.75.
Petitioners also attached to their Form 1040 a 2-page
typewritten statement that stated, in part, as follows:
I, David Smeton, 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.
* * * * * * *
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