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B. Petitioner’s 1998 Return
On April 14, 1999, petitioner signed and filed a Form 1040,
U.S. Individual Income Tax Return, for 1998, in which he reported
only zeros. Petitioner attached to his 1998 return a Form W-2,
Wage and Tax Statement, from Viking which stated that he had been
paid $50,361.82 in wages and had no Federal income tax withheld,
$3,122.43 of Social Security tax withheld, and $730.25 Medicare
tax withheld. Petitioner also attached several pages of
arguments, including: (1) No section of the Internal Revenue
Code establishes an income tax liability, or requires that he pay
taxes on the basis of a return; (2) he did not file his return
voluntarily, he filed it to avoid prosecution; (3) the Privacy
Act provides that he is not required to file a return; (4) a Form
1040 with zeros is a valid return; (5) he had no income under the
definition of income in Merchant’s Loan & Trust Co. v. Smietanka,
255 U.S. 509 (1921); (6) income must be defined as in the
Corporation Excise Tax Act of 1909; (7) he would commit perjury
if he said that he had any income in 1998; (8) no IRS employee
has been delegated authority to impose a frivolous return
penalty; (9) the frivolous return penalty may not be applied to
him because no legislative regulation implements it; (10)
respondent has not assessed income taxes for 1998 as provided in
Chapter 63 of the Internal Revenue Code; (11) respondent lacks
authority to change his return; and (12) petitioner is entitled
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