Gerald L. and Jessica P. Frey - Page 6

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               6)   It should also be noted that I had “zero” income                  
                    according to the Supreme Court’s definition of                    
                    income (See Note #1) * * * since I had no earnings                
                    in 1996, that would have been taxable as “income”                 
                    under the Corporation Excise Tax Act of 1909, I                   
                    can only swear to having “zero” income in 1996.                   
                    Obviously, since I know the legal definition of                   
                    “income”, if I were to swear to having received                   
                    any other amount of “income,” I would be                          
                    committing perjury under both 18 U.S.C. 1621 and                  
                    U.S.C. 7206.  Therefore, not wishing to commit                    
                    perjury under either statute, I can only swear to                 
                    have “zero” income for 1996.                                      
               7)   I am also putting the IRS on notice that my 1996                  
                    tax return and claim for refund can not be                        
                    considered “frivolous” on any basis - pursuant to                 
                    Code Section 6702.  For one thing, there is no                    
                    statute that requires me to make a “self-                         
                    assessment.”  Therefore, how can I be charged with                
                    a penalty for not doing something - allegedly                     
                    incorrectly - that no statute requires me do at                   
                    all? * * *                                                        
                  *       *       *       *       *       *       *                   
               11) Should the Service disagree with the figures and                   
                    amounts shown on my tax return and claim for                      
                    refund, then I demand an office or field audit to                 
                    discuss these differences * * *.  In addition, if                 
                    any “determination” is made that changes in my                    
                    return are warranted, I demand to be notified as                  
                    to where and when I may “inspect” the “text of any                
                    written determination and any background file                     
                    documents relating to such a determination” as                    
                    provided by 26 USC 6110.                                          
                  *       *       *       *       *       *       *                   
               *Note #1: The word “income is not defined in the                       
                         Internal Revenue Code.  U.S. v. Ballard, 535                 
                         F.2d 400, 404.  But, as stated above, it can                 
                         only be a derivative of corporate activity.                  
                         The Supreme Court has held this numerous                     
                         times. * * *  [Reproduced literally.]                        
               Respondent did not process and file petitioners’ 1996 Form             






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