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$60,833.32 of wages to petitioner and the withholding of Federal
income tax in the amount of $6,988.40.
Petitioner also attached to his Form 1040 a two-page
typewritten statement that stated, in part:
I, Michael Cipolla, 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” * * *;
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;
* * * * * * *
7) It should also be noted that I had “zero” income
according to the Supreme Court’s definition of income
(See note #1) * * *
8) Please note that my 1997 return also constitutes a
claim for refund pursuant to Code Section 6402.
9) I am also putting the I.R.S. on notice that my 1997
tax return and claim for refund does not constitute a
“frivolous” return pursuant to Code section 6702.
* * *
11) In addition, don’t notify me that the I.R.S. is
“changing” my return, since there is no statute that
allows the I.R.S. to do that. You might prepare a
return (pursuant to Code section 6020b) where no return
is filed, but where, as in this case, a return has been
filed, no statute authorizes I.R.S. personnel to
“change” that return.
* * * * * * *
Note #1: The word “income” is not defined in the
Internal Revenue Code. * * * But, as stated above,
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