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tute for return for that taxable year.
On or about September 7, 2000, petitioner filed a tax return
for his taxable year 1999 (1999 return). In his 1999 return,
petitioner reported taxable income of $0 and tax of $0. Peti-
tioner remitted a $3 payment with that return.
On October 9, 2001, respondent issued to petitioner a notice
of deficiency with respect to his taxable years 1998 and 1999,
which he received. In that notice, respondent determined defi-
ciencies in, additions to, and an accuracy-related penalty on
petitioner’s tax, as follows:
Additions to Tax Accuracy-Related Penalty
Year Deficiency Sec. 6651(a)(1) Sec. 6654(a) Sec. 6662(a)
1998 $8,080 $423.50 $45.03 --
1999 11,766 687.25 -- $549.80
Petitioner did not file a petition with the Court with
respect to the notice of deficiency relating to his taxable years
1998 and 1999. Instead, on December 17, 2001, in response to
that notice, petitioner sent a letter to Charles O. Rossotti, who
was at the time the Commissioner of the Internal Revenue. That
letter stated in pertinent part:
As the new Commissioner of Internal Revenue and one who
is not a lawyer, you might still be shocked to discover
that the payment of income tax is totally voluntary,
and not mandatory - as you were probably misled to
believe while employed in the private sector. If you
don’t believe me, ask your legal counsel to show you a
Code Section that established a “liability” for income
taxes and a requirement “to pay” such a tax * * *.
* * * * * * *
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