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fraud. Since this counterfeit security says that I am
liable for a tax without stating how I became liable it
constitutes the making of a false statement on a
government form in violation of 26 USC Section 7214(7).
Petitioner attached to her second amended petition a number
of documents, including some 18 pages of OMB-related documents
pertaining to Form 1040 and its various schedules. Petitioner
also attached to her second amended petition an "Affidavit in
Commerce". This document provides in part as follows:
I was not afforded a judicial hearing of any kind
before the appellation of "taxpayer" was bestowed upon
me.
To my best knowledge and belief the notice of
deficiency served on me is a counterfeit security.
This affidavit in commerce stands as prima facie
evidence unless rebutted point by point by the
respondent.
I, Tashina Baker, have personally researched the
Notice of Office of Management and Budget Action * * *
with its attached Request for OMB Review * * * and its
attached Form SF-83 Supporting Statement for Form 1040
for 1992 * * * and it is upon this government Form, the
26 Code of Federal Regulations part 602 and the CFR
Index and finding aids that I rebut and refute all
presentments made or alleged to have been made to or
for me, by the Respondent attempting to make me a
taxpayer.
Petitioner's objection and Rule 50(c) statement rely on and
incorporate petitioner's "Affidavit in Commerce"; the objection
and statement also advance additional arguments of equivalent
relevance.
Respondent's motion to dismiss was called for hearing in
Washington, D.C., on August 16, 1995. Counsel for respondent
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