Tashina Baker - Page 5

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                        At all times during the years 1990, 1991 and 1992                               
                  the Petitioner possess[ed] and did possess [her]                                      
                  Sovereign (God-given) Rights to own, acquire and                                      
                  protect [her] private property.                                                       
                        At all times during the years of 1990, 1991 and                                 
                  1992 the Petitioner possessed and does possess [her]                                  
                  "labor" as property.                                                                  
            Respondent's Rule 40 Motion and Subsequent Developments                                     
                  As indicated, respondent filed a Motion To Dismiss For                                
            Failure To State A Claim Upon Which Relief Can Be Granted.  On                              
            July 19, 1995, shortly after respondent filed her motion to                                 
            dismiss, the Court issued an order calendaring respondent's                                 
            motion for hearing and also directing petitioner to file a proper                           
            second amended petition in accordance with the requirements of                              
            Rule 34.  In particular, the Court directed petitioner to file a                            
            proper second amended petition setting forth with specificity                               
            each error allegedly made by respondent in the determination of                             
            the deficiencies and separate statements of every fact upon which                           
            the assignments of error are based.                                                         
            On August 14, 1995, petitioner filed the following:  (1)                                    
            Objection to respondent's motion, (2) Rule 50(c) statement, and                             
            (3) second amended petition.  The second amended petition sounds                            
            a single theme, of which the following statements are                                       
            representative:                                                                             
                  a return which [does] not "voluntarily assess" [does]                                 
                  not provide the necessary Material Facts upon which the                               
                  Commissioner [can] determine a tax liability * * *                                    
                        Therefore Petitioner believing she is a non-                                    
                  taxpayer and not required to file, further shows that                                 




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