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I did not file this return I could also be
(illegally) prosecuted for failure to file an
income return for the year 1996.
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.
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 necessary, he may
require any person by notice served on such
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
the tax under this title.” Since the
Secretary of the Treasury did not “serve” me
with any such “notice” and since no
legislative regulation exists requiring
anyone 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.
4) With respect to the information I included in my
return, I wish to point out that the courts have
ruled that: “A (1040) form with ‘zeros’ inserted
in the space provided...qualified as a return.”
See U.S. v. Long, 618 F 2d 74 (9th Cir. 1980),
U.S. v. Kimball, 896 F.2d 1218 (9th Cir. 1990)
U.S. v. Moore, 627 F.2d 830 (7th Cir. 1980), and a
Las Vegas bankruptcy court held that “Zeroes
entered on a Form 1040 constitutes a return.”
Cross v. U.S., 91-2 USTC p. 50,318, Banker. L. Rep
p. 7404.
5) Please note that my 1996 return also constitutes a
claim for refund pursuant to Code Section 6402.
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Last modified: May 25, 2011