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Is the statute, ordinance or regulation that you rely
on to compel me to file tax returns, and pay a tax
founded upon duties owed by citizen, resident or
creation of the state?
(a) If so, what state?
(b) Where is the definition of that state found
in the statutes, ordinances, or regulations
relief [sic] upon?
On January 19, 2000, respondent’s counsel sent a letter to
petitioner advising him that his position was frivolous and that
respondent would ask the Court to impose damages against him
under section 6673(a).
In a letter dated April 6, 2000, from petitioner to
respondent’s counsel, petitioner states the following:
I reviewed the sections of the code that you
supplied me [sections 1, 61, 6012, attached to
counsel’s letter of March 24, 2000]. There is no
statement in any of those sections that specifically
states that “income” is the thing that is being taxed.
Until you establish a legal and factual basis for your
claim that “income” is the subject of the tax[,] the
amount and sources of my “income” is not relevant to
the issue. The IRS issued the notice of deficiency
claiming that “income” is the subject of the tax and
that because I have “income” I am required to pay a tax
on that “income”. I can’t wait to get IRS employees on
the stand and ask them “On what factual basis do you
claim that “income” is the subject of the tax?”
In another letter to respondent’s counsel, dated May 4,
2000, petitioner states: “Provide me any documentation to
support any claim that my services to Thunderbug did not have a
fair market value of $29,264.00 and that the property that
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