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Thunderbug gave me in return did not have a fair market value of
$29,264.00. Provide me any documentation that you may have to
show that ‘income’ is the subject of the tax.”
This case was set for trial at the trial session of this
Court commencing on June 19, 2000, in Honolulu, Hawaii (the 2000
trial session). Petitioner prepared a trial memorandum (the
trial memorandum), as required by our standing pretrial order.1
In the trial memorandum, petitioner claims that:
(1) “Based on advice from his professionals Petitioner
challenges Respondent’s claim that Petitioner has failed to
comply with the law by not filing federal income tax returns.”
(2) “Based on advice from his professionals Petitioner
challenges Respondent’s claim that petitioner is a ‘taxpayer’ as
defined by I.R.C. � 1313(b) and 7701(A)(14).”
Attached to respondent’s copy of the trial memorandum are
documents purporting to be letters to petitioner from the
aforementioned “professionals”. The principal argument of those
so-called professionals is that the filing and payment of taxes
is voluntary.
At the call of the case from that calendar at the 2000 trial
session, petitioner informed the presiding Judge, Judge Marvel,
that he was attempting to hire an attorney to represent him.
1 There is no copy of petitioner’s trial memorandum in the
record, but both parties describe it in their filings.
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Last modified: May 25, 2011