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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 on such
person; or by regulations, to make such re-
turns, 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 title.” Since the Secre-
tary of the Treasury did not “serve” me with
any such “notice” and since no legislative
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.
* * * * * * *
6) 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 C. V. Smietanka,
255 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 1998, that would
have been taxable as “income” under the Corporation
Excise Tax Act of 1909, I can only swear to having
“zero” income in 1998. Obviously, since I know the
legal definition of “income,” if I were to swear to
having received any other amount of “income,” I would
be committing perjury * * *. Therefore, not wishing to
commit perjury * * *, I can only swear to having “zero”
income for 1998.
On February 18, 2000, respondent issued to petitioner a
notice of deficiency (notice) with respect to his taxable year
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