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of wages to petitioner in the amount of $40,592 and the
withholding of Federal income tax in the amount of $2,228.31.
Petitioner also attached to his Form 1040 a two-page
typewritten statement that stated, in part, as follows:
I, William G. Koenig, 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” * * * ;
2) Provides that income taxes “have to be paid on
the basis of a return” * * * ;
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.
* * * * * * *
5) Please note, that my 1998 return also
constitutes a claim for refund pursuant to Code Section
6402.
6) It should also be noted that I had “zero”
income according to the Supreme Court’s definition of
income (See Note #1) * * * .
7) I am also putting the IRS on notice that my
1998 tax return and claim for refund does not
constitute a “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. You might prepare a return
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