PER CURIAM.
In 1983, plaintiffs Susan Kelly and James Kelly each filed with the Internal Revenue Service (IRS) a "Request for Refund of Income Tax", seeking a refund of all taxes paid in taxable year 1982. Each plaintiff stated that he was a "natural individual" and "unenfranchised freeman" who "neither requested, obtained, nor exercised any privilege from an agency of government...." Each attached a Form 1040, a Schedule C (Profit or (Loss) From Business or Profession...
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