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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
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