I think it's a frivolous argument too, because the bottom line is that there is no liability&without a valid assessment.&


There was also one movie star who filed a 1040 using the&861 evidence to support his claim that he had no taxable income.&The amount&he wanted&refunded&on his 1040 was&$6 or $7 million.


Nobody is&required to file a return, let alone assess themselves.