Hugh Powell Arvin - Page 5

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          the Form 1040, including those lines that report wages,                     
          dividends, total income, and adjusted gross income.  He also                
          indicated his taxable income and tax to be zero.  Petitioner                
          claimed a refund of $2,397.09, which was the amount of Federal              
          income tax that had been withheld from his wages by his                     
               Petitioner attached to his Form 1040 for each of the 1997              
          and 1998 years a two-page typewritten statement that lists                  
          numerous reasons why he believes that he is not required to pay             
          income tax.                                                                 
               Petitioner submitted to respondent a five-page typewritten             
          document which purports to be a legal notice that he is a                   
          nontaxpayer (legal notice) for 1999 and 2000.  The legal notice             
          contained numerous statements that show petitioner's continuing             
          belief that he is not required to file a return or pay income               
               Petitioner does not dispute receiving the amounts of income            
          respondent determined in the notices of deficiency.  Petitioner             
          filed a petition with this Court alleging that respondent erred             
          in determining his deficiencies and his taxable income and                  
          demanding the case be transferred to respondent's Appeals Office.           

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