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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 he
filed the petition in this case.
On December 28, 1998, petitioner filed a Federal income tax
(tax) return for his taxable year 1997 (1997 return). In his
1997 return, petitioner reported total income of $0, total tax of
$0, and claimed a refund of $2,939.89 of tax withheld. Peti-
tioner attached a two-page document to his 1997 return (peti-
tioner’s attachment to his 1997 return). That document, as
completed by petitioner, stated in pertinent part:
I, Tommy R. Smith am submitting this as part of my 1997
income tax return, even though I know that no section
of the Internal Revenue Code:
1) Establishes an income tax “liability” as, for
example, Code Sections 4401, 5005, and 5703 do with
respe 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
437 4401(c), 5061(a) and 5703(b) do with respect to
other taxes * * * this return is not being filed volun-
tarily 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
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