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1996.
On November 22, 1999, respondent received from petitioners
Form 1040, U.S. Individual Income Tax Return, for their taxable
year 1996 (1996 Form 1040). The 1996 Form 1040 that petitioners
submitted to the IRS did not contain petitioners’ original
signatures but contained copies of petitioners’ signatures dated
November 1, 1999. In their 1996 Form 1040, petitioners reported
total income of $0, total tax of $0, and claimed a refund of
$3,839.28 of tax withheld. Petitioners attached to their 1996
Form 1040 respective Forms W-2, Wage and Tax Statements (Forms W-
2), issued by Blackhawk Industries, Smithfield Apartments, and
Bailey Enterprises showing wages, tips, and other compensation
totaling $58,649.36. Petitioners also attached to their 1996
Form 1040 a document (petitioners’ attachment to their 1996 Form
1040), which stated in pertinent part:
I, Gerald L and Jessica P Frey, am submitting this as
part of my 1996 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 due
with respect 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 4374, 4401(c), 5061(a) and 5703(b) do
with respect to other taxes; I am filing anyway
because I know the government has prosecuted
others for failing to file income tax returns by
(erroneously) invoking Code Sections 7201 and
7203. Therefore, this return is not being filed
voluntarily but is being filed out of fear that if
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