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“frivolous” return pursuant to Code Section 6702.
* * * * * * *
10) 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.
B. Respondent’s 30-day Letter and Petitioner’s Response
By letter dated September 2, 1999, respondent sent
petitioner a 30-day letter proposing changes to his Form 1040 for
1997. Respondent’s cover letter advised petitioner that “The
United States Supreme Court has consistently ruled that the
income tax laws are constitutional.”
By letter dated October 1, 1999, petitioner replied,
essentially arguing that because he reported an income tax
liability of zero on his 1997 Form 1040, no greater amount may
ever be assessed against him.
C. Respondent’s Deficiency Notice and Petitioner’s Response
On November 5, 1999, respondent issued a notice of
deficiency to petitioner. In the notice, respondent determined a
deficiency in the amount of $14,972.20 in petitioner’s Federal
income tax for 1997 and an accuracy-related penalty under section
6662(a) in the amount of $748.64.2 The deficiency in income tax
was based on respondent’s determination that petitioner failed to
2 Insofar as petitioner’s ultimate tax liability was
concerned, respondent gave petitioner credit for the amounts
withheld from his wages and pension distributions. However, we
note that the determination of a statutory deficiency does not
take such withheld amounts into account. See sec. 6211(b)(1).
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