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Summary Judgment, as supplemented.
Background
On April 15, 1996, petitioner filed a Form 1040, U.S.
Individual Income Tax Return, for the taxable year 1995.
Petitioner entered zero on virtually every line of the form and
claimed a refund in the amount of $19,212. Petitioner attached a
declaration to the form in which he stated that he is a “Union
State (Nevada) citizen by birth who lives outside any federal
enclave”, not a citizen or resident of the United States as
defined in the Internal Revenue Code, and that as a “non-
taxpayer”, he is not liable for Federal income tax. In the
declaration, petitioner also stated that “No IRC section
establishes ‘liability’ for an ‘income’ tax applicable to me or
my activities” and that “No IRC section requires me to pay an
‘income’ tax”.
On May 8, 1998, respondent issued a notice of deficiency to
petitioner. In the notice, respondent determined a deficiency of
$2,299 in petitioner’s Federal income tax for 1995, an addition
to tax under section 6654(a) in the amount of $124.51, and an
accuracy-related penalty under section 6662(a) in the amount of
$459.80. The deficiency in income tax was based on respondent’s
determination that petitioner failed to report (1) a taxable
pension distribution in the amount of $21,669 received from the
U.S. Office of Personnel Management and (2) taxable dividends in
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