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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.
* * * * * * *
7) Please note, that my 1997 return also constitutes a
claim for refund pursuant to Code Section 6402.
8) It should also be noted that I had “zero” income
according to the Supreme Court’s definition of income
* * *.
9) 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.
* * * * * * *
11) 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 6020b), where no return is
filed, but where, as in this case, a return has been
filed, no statute authorises (sic) IRS personnel [sic]
to “change” that return.
* * * * * * *
*NOTE #1: The word “income” is not defined in the
Internal Revenue Code * * * but, as stated above, it
can only be a derivative of corporate activity. * * *
B. Respondent’s Deficiency Notice and Petitioners’ Response
On October 8, 1999, respondent issued a joint notice of
deficiency to petitioners. In the notice, respondent determined
a deficiency of $17,765 in petitioners’ 1997 Federal income tax
and an accuracy-related penalty under section 6662(a) for
negligence or disregard of rules or regulations of $323.16. The
deficiency was based principally on respondent’s determination
that petitioners failed to report (1) wage income of $94,701 (as
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