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motion.
Background
The record establishes and/or the parties do not dispute the
following.
Petitioner resided in Las Vegas, Nevada, at the time she
filed the petition in this case.
On or about March 17, 1999, petitioner filed a Federal
income tax (tax) return for her taxable year 1998 (1998 return).
In her 1998 return, petitioner reported total income of $0, total
tax of $0, and claimed a refund of $4,704.60 of tax withheld.
Petitioner attached to her 1998 return Form W-2, Wage and Tax
Statement, reporting wages, tips, and other compensation of
$47,554.71. Petitioner also attached a two-page document to that
return (petitioner’s attachment to her 1998 return). That
document stated in pertinent part:
I, Cheryl Dawn Flathers, 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 [sic]: as,
for example, 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 others for failing
to file income tax forms 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
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