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The attached disclaimer statement (the 1995 disclaimer) reads in
part as follows:
The assessment and payment of income taxes is voluntary
* * * I respectfully decline to volunteer concerning
assessment and payment of any tax balance due on the
return or any redetermination of said tax. Be it known
that I, therefore, deny tax liability and do not admit
that the stated amount of tax on return, as calculated
solely by reference to provided tables, is due and
collectible. The tax return read as a whole shows no
amount as being the tax and shows the tax to be zero
and zero is the starting point in determining a
deficiency or any other action involving me. * * *
Initial 1996 Form 1040
Dr. Trowbridge received extensions of time to file his 1996
Federal income tax return to October 15, 1997. On that date,
Dr. Trowbridge mailed to the IRS a Form 1040, U.S. Individual
Income Tax Return 1996 (initial 1996 Form 1040), which the IRS
received on October 20, 1997. Although Dr. Trowbridge reported
tax of $36,851 on that form, he also attached a disclaimer
statement substantially identical to the 1995 disclaimer.
Dr. Trowbridge also deleted the words “of perjury” from the jurat
of his initial 1996 Form 1040.6
1996 Form 1040X and Revised 1996 Form 1040
On January 28, 2000, the IRS received from Dr. Trowbridge a
Form 1040X, Amended Individual Income Tax Return, for 1996 (1996
6 The jurat is the statement above the signature line on
the return which reads in relevant part: “Under penalties of
perjury, I declare that I have examined this return and
accompanying schedules and statements, and to the best of my
knowledge and belief, they are true, correct, and complete.”
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Last modified: May 25, 2011