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no proof of any gambling losses incurred in the same taxable
year.
Petitioner filed Forms 1040, U.S. Individual Income Tax
Return, for 1999 and 2000 showing “0" on every line except the
line for withholding credits (line 58), the line showing total
payments (line 65), and the lines showing refunds due (lines 66
and 67a). To each Form 1040, he attached a copy of his Form W-2,
Wage and Tax Statement, for the year and a letter summarizing his
legal arguments. The arguments included that no sections of the
Internal Revenue Code established an income tax liability,
required him to file a return, or authorized the procedures
followed by the Internal Revenue Service. Petitioner did not
make any estimated tax payments for 1999 or 2000.
Discussion
In the petition in this case, petitioner did not state any
facts or assign any errors in respondent’s determination of
taxable income and tax. The petition merely repeated
petitioner’s claim that “I found no code section that made me
liable for any income tax.”
The arguments that petitioner attached to his Forms 1040 for
1999 and 2000 have been long recognized as stale, groundless, and
frivolous. Section 1 imposes an income tax on petitioner’s
taxable income. Section 63 defines taxable income as gross
income minus deductions. All of the categories of income
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