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stating that he is not a taxpayer and is not engaged in a
"revenue taxable activity".
As indicated, respondent filed a Motion for Summary Judgment
on May 22, 1995. By Order dated May 24, 1995, this matter was
set for hearing in Washington, D.C. on July 12, 1995. On June 2,
1995, petitioner filed an Opposition to Summary Judgment, stating
that he filed his amended petition after being misled and
defrauded by a tax protester identified as Fred Class.
Petitioner's opposition included a request that respondent's
Motion for Summary Judgment be denied and that petitioner be
given the opportunity to file a petition stating a claim for
relief.
This case was called for hearing in Washington, D.C., on
July 12, 1995. Counsel for respondent appeared at the hearing
and presented argument in support of the pending motion.
Petitioner did not appear at the hearing. Nevertheless, in light
of the statements made by petitioner in his opposition to
respondent's motion, the Court decided to give petitioner a
further opportunity to file a proper amended petition. In this
regard, petitioner was directed by Order dated July 12, 1995, to
file a proper second amended petition by August 14, 1995. The
Order further indicated that, upon failure of petitioner to
comply therewith, the Court would be inclined to grant
respondent's Motion for Summary Judgment, enter a decision
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