Its called a Frivolous return. Penalties exist for this type of filing.
Note the jurat in the signature section; I declare that the information I provide, etc., is to the best of my knowledge true. Could be considered perjury.
16 posted on 01/14/2013 7:04:53 PM PST by E. Pluribus Unum
(TYRANNY: When the people fear the politicians. LIBERTY: When the politicians fear the people.)