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I am filing anyway, because I know that the government
has prosecuted others for failing to file income tax
returns by (erroneously) invoking Code Sections 7201
and 7203. Therefore, this return is not being filed
voluntarily, but is being filed out of fear that if I
did not file this return, I could also be (illegally)
prosecuted for failing to file an income tax return for
the year 1997.
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;
b) In another place, it directs me to Code
Section 6001. This section provides, in relevant part,
that “Whenever in the judgment of the Secretary it is
necessary, he may require any person by notice served
upon such person; or by regulations, to make such
returns, render such statements, or keep such records,
as the Secretary deems sufficient to show whether or
not such person is liable for the tax under this ti-
tle.” Since the Secretary of the Treasury did not
“serve” me with any such “notice” and since no legisla-
tive regulation exists requiring anyone to file an
income tax return, I am again informed by the “Privacy
Act Notice” that I am not required to file an income
tax return.
* * * * * * *
7) It should also be noted that I had “zero”
income according to The Supreme Court’s definition of
income * * * since in Merchant’s Loan & Trust Co v.
Smietanka, 225 U.S. 509, (at pages 518 & 519) that
court held that “The word (income) must be given the
same meaning in all of the Income Tax Acts of Congress
that was given to it in the Corporation Excise Tax Act
of 1909.” Therefore, since I had no earnings in 1997
that would have been taxable as “income” under the
Corporation Excise Tax Act of 1909, I can only swear to
having “zero” income in 1997. Obviously, since I know
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