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motion.
Background
The record establishes and/or the parties do not dispute the
following.
Petitioner resided in Henderson, Nevada, at the time he
filed the petition in this case.
On or about August 15, 1999, petitioner filed a Federal
income tax (tax) return for his taxable year 1998 (1998 return).
In his 1998 return, petitioner reported total income of $0, total
tax of $0, and claimed a refund of $5,946 of tax withheld.
Petitioner attached a two-page document to his 1998 return
(petitioner’s attachment to his 1998 return). That document
stated in pertinent part:
I, Daniel A. Fink, am submitting this as part of my
1998 income tax return, even though I know that no
section of the Internal Revenue Code:
1) Establishes an income tax “liability” as, for exam-
ple, Code Sections 4401, 5005, and 5703 do with respect
to wagering, alcohol, and tobacco taxes;
2) Provides that income taxes “have to be paid on the
basis of a return: - as, for example, Code Sections
4374, 4401(c), 5061(a) and 5703(b) do with respect to
other taxes; I am filing anyway because I know the
government has prosecuted other [sic] 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 1998.
3) In addition to the above, I am filing even though
the “Privacy Act Notice” as contained in a 1040 booklet
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