- 3 -
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 neces-
sary, he may require any person by notice served on suc
person; or by regulations, to make such returns, render
such statements, or keep such records, as the Secretary
deems sufficient to show whether or not such person is
liable for tax under this title.” Since the Secretary
of the Treasury did not “serve” me with any such “no-
tice” and since no legislative regulation exists re-
quiring anyon 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.
* * * * * * *
7) 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, 225 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 1997,
tha would have been taxable as “income” under the
Corporation Excise Tax Act of 1909, I can only swear to
having “zero” income in 1997. 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 fo 1997. [Reproduced literally.]
On June 14, 1999, respondent paid petitioner the $2,939.89
refund that he claimed in his 1997 return plus interest thereon.
On August 4, 2000, respondent issued to petitioner a notice
of deficiency (notice) with respect to his taxable year 1997,
which he received. In that notice, respondent determined a
deficiency in, and an accuracy-related penalty under section
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011