Charles P. Dewitt - Page 3

                                        -  -3                                           
          There is no other statement of facts or assignment of errors in             
          the petition.                                                               
               Respondent in her answer to the petition denied all                    
          allegations.  Respondent affirmatively alleged that petitioner's            
          position was frivolous, that petitioner had unreasonably failed             
          to pursue administrative remedies before commencing this case,              
          and, therefore, is liable for a penalty under section 6673.                 
          Attached to the answer were copies of letters sent by petitioner            
          to respondent's agents during the course of the investigation of            
          his tax liabilities, which show that petitioner failed to                   
          cooperate with respondent's agents in the conduct of the                    
          investigation on alleged constitutional grounds.                            
               Petitioner attached a document to his reply to respondent's            
          affirmative allegations in her answer called "Memorandum of Law",           
          in which he argued that the income tax was an excise tax that was           
          applicable only to income that arose from taxable activities, and           
          that none of his activities were taxable activities.                        
               This case is set for trial on the calendar of this Court in            
          Birmingham, Alabama, commencing October 30, 1995.  On August 7,             
          1995, respondent filed a motion for judgment on the pleadings in            
          which she asked that the Court hold that no ground assigned in              
          the petition raised any factual issue with respect to the                   
          correctness of the determination in the notice of deficiency, but           
          petitioner merely alleged fictitious constitutional issues, which           
          had been determined contrary to petitioner's position in a number           

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011