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  3. Kerry D. & Kathy L. Shahan

Kerry D. & Kathy L. Shahan

11/12/1997

97-41

TP claimed that the department could not determine what their federal adjusted gross income was independently of what was reported to the IRS. TP also claimed that they were non-resident aliens of the US and that the IRS had no authority to enforce the Internal Revenue Code. Protest denied.