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Thrift Plan for Employees of the Federal Reserve System, and had
withholding of $2,600, during the taxable year 1997.
Petitioner also attached to the Form 1040A a four-page
typewritten statement that stated, in part, as follows:
I, Robert R. Villwock, 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 1040 booklet informs me that I am not
required to file. It does so in at least two
places:
a) The “Privacy Act Notice” 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 * * *
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. * * *
* * * * * * *
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