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Federal income tax withheld.
Petitioner attached to the return a 2-page typewritten
statement containing frivolous and groundless tax protester
arguments such as: (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) the Privacy Act provides that he is
not required to file a return; (3) a Form 1040 with zeros is a
valid return; (4) he has no income under the definition of income
in Merchants Loan & Trust Co. v. Smietanka, 255 U.S. 509 (1921);
(5) his return is not frivolous; (6) no Internal Revenue Service
employee has been delegated authority to determine whether a
return is frivolous or to impose a frivolous return penalty; (7)
the frivolous return penalty may not be applied to him because no
legislative regulation implements it; (8) no statute allows the
IRS to prepare a return for him because he has filed a “return”;
and (9) income, for purpose of the Federal income tax, “can only
be a derivative of corporate activity.”
In a letter dated August 13, 2002, respondent advised
petitioner that although he had received petitioner’s 2000
return, it could not be processed. Respondent informed
petitioner in this letter that his arguments were frivolous and
without merit. Respondent prepared a substitute return for
petitioner. On August 13, 2002, respondent sent petitioner a 30-
day letter, in which respondent adjusted petitioner’s income tax
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Last modified: May 25, 2011