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Internal Revenue Service on April 20, 2002. Petitioner entered
zeros, on the Form 1040X, on line 1 for adjusted gross income,
line 5 for taxable income, line 6 for tax, and line 10 for total
tax.
Petitioner again reported, on his Form 1040X, Federal income
tax withheld of $719.40 on line 11, and he claimed a refund of an
overpayment in this amount. Petitioner explained his entitlement
to the refund in the amount of $719.40 by claiming:
Due to ignorance we reported as income sources of income as
being income itself when in fact I had no statutory income
tax to report. Apart from line 1 above I also had no
statutory liability with respect to income taxes and
pursuant to code sec. 31(a)(1) I have a constitutional right
to have the wage tax imposed in section 3402(a)(1) refunded
since it represents an unapportioned direct tax on wages and
thus would be unconstitutional if I could not have the [sic]
refunded because of the misleading of code sec. 3402(a)(1).
I did not realize that what was deducted from my pay was not
income taxes but a direct tax on my wages.
The Internal Revenue Service did not process either the Form
1040 for taxable year 2001 or the Form 1040X for taxable year
2001. Petitioner was informed in a letter dated September 13,
2002, that the Form 1040 for taxable year 2001 “does not contain
the information the law requires you to give, and it does not
comply with certain Internal Revenue Code requirements.”
Respondent issued a notice of deficiency to petitioner for
taxable year 2001 on August 6, 2003, based on the substitute for
return procedures. In the notice of deficiency, respondent
determined that petitioner received wage income of $25,851 during
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