EXHBIT A - SCHIFF REPORT 7-4
Your Name and Address
Re: Your letter of ( date ),attached
I am in receipt of your letter (attached) in which you state, you "cannot accept (my) form 1040(because) it does not contain the information that the law requires (me) to give, and it does not comply with certain Internal Revenue Code requirements."
Overlooking the fact that you don't identify what "Internal Revenue Code requirements" you are talking about and in what Code section I might find them, I have attached a six-page letter sent out by the office of the IRS Chief Counsel.
I call your attention to a paragraph on page 5 of that letter (which I have highlighted). Notice that paragraph states:
Accordingly, a Form 1040 that reports zeroes on each line and is signed by the taxpayer without any modifications, additions, or deletions to the attestation statement should generally be treated as a return for the purposes of sections 6501 and 6511.
I have signed my Form 1040 "without any modifications, additions, or deletions to the attestation statement," so you are required to treat my return "as a return for the purposes of sections 6501 and 6511."
Section 6501 establishes the general rules concerning "assessments and collections," while Section 6511 establishes when returns are filed for the purpose of claiming a credit. So there is no doubt that my "zero" return fulfils all the qualifications with respect to the filing of a return. Since a "0" is just as much of a number as "$50,000, you are to treat my "zeros" just as you would anyone who reported $50,000 as gross income on their return.
I also would point out that on page 6 of that letter, the Chief Counsel points out ""We nevertheless reaffirm Long's analysis." That letter also refers to United States v. Kimball, 925 F.2d 356 (9th Cir. 1991). You will not that I too cited both Kimball and Long in support of my "zero" return, at paragraph 4. So it would seem that both I and the Chief Counsel agree on that point.
In addition, I had no income in the "constitutional sense" pursuant to House Report 1337 and Senate Report 1622 as referenced in footnote 11 of C.I.R. v. Glenshaw Glass 348 US 426. So the zeros on my return correctly reflect my taxable income for that year.
I trust that this settles the matter, and you will proceed to process my return, just as you would any other return.