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even if she were compelled by law to report, she is not
mandated to assess, hence all of the court's rulings on
the voluntary assessment aspect of the tax system, and
without the voluntary assessment and material facts the
government prepared bookkeeping 'dummy/substitute'
forms/returns are without a basis in law or fact upon
which to rely for the authority to examine or audit.
The bookkeeping returns prepared by the Respondent are
Forms 1040. Any issue alleged for failure to report or
file is an issue not justiciable in this court, for
this court has only been mandated to determine the
alleged civil liability, if there is one, after it has
exercised its review of the procedures used by
Respondent in the determinations made. * * *
* * * * * * *
Petitioner states that the Form 1040 has not been
authorized by the Office of Management and Budget for
the collection of information/return for the Individual
Income Tax found in Title 26 United States Code �1,
which is a direct tax * * *.
* * * * * * *
Petitioner states that she is not identified in
the Internal Revenue Code by person, class of persons,
and/or activity as a taxpayer (as defined in the
internal revenue code) and therefore Petitioner is not
subject to an internal revenue tax.
Petitioner has never been afforded a hearing to
determine if she is a "taxpayer" as defined within the
definition of the internal revenue code. Since non-
taxpayers are not within the purview of the code they
are not subject to any internal revenue tax. Therefore
the above determinations are in error.
Since I am not that taxpayer, and the respondent
has not made such an assertion nor is there any
evidence before this Court that I am engaged in any
revenue taxable activity, happening or event, for which
Congress possess[es] legislative jurisdiction, and for
which the Commissioner possess[es] subject matter
jurisdiction, the notice of deficiency constitutes a
"counterfeit security" and its signer is subject to
punishment under Title 18 United States Code Section
552 as a felony. Since this counterfeit security was
sent through the mail the sender has committed mail
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