- 3 -
Fiduciary Trust Co.; it disclosed the payment to petitioner of a
taxable distribution in the amount of $585.21 and the withholding
of Federal income tax in the amount of $117.04. The third Form
1099-R was from Kerr-McGee Corp. Savings Investment Plan; it
disclosed the payment to petitioner of a taxable distribution in
the amount of $171.76 and the withholding of no Federal income
tax.
Finally, petitioner attached to his Form 1040 a 2-page
typewritten statement that stated, in part, as follows:
I, Michael J. Yacksyzn, 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.
* * * * * * *
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011