Rainer B. and Sonja D. Wagner - Page 3

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          A.  Petitioners’ Income Tax Return for 1997                                 
               On or about May 7, 1998, petitioners Rainer B. and Sonja D.            
          Wagner (petitioners) submitted to respondent a Form 1040, U.S.              
          Individual Income Tax Return, for the taxable year 1997.  On                
          their Form 1040, petitioners listed their filing status as                  
          “married filing joint return” and described their occupations as            
          “TST 2” and “Clerk”, respectively.                                          
               Petitioners entered zeros on applicable lines of the income            
          portion of their Form 1040, specifically including line 7 for               
          wages, line 22 for total income, and lines 32 and 33 for adjusted           
          gross income.  Petitioners also entered a zero on line 53 for               
          total tax.  Petitioners then claimed a refund in the amount of              
          $16,149.18, which amount was equal to the Federal income tax that           
          purportedly had been withheld from their wages.                             
               Petitioners attached to their Form 1040 a two-page                     
          typewritten statement that stated, in part, as follows:                     
               I * * * 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                

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