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Respondent's Rule 40 Motion and Subsequent Developments
As indicated, on July 13, 1995, respondent filed a Motion To Dismiss For
Failure To State A Claim Upon Which Relief Can Be Granted. Shortly
thereafter, on July 18, 1995, the Court issued an order calendaring
respondent's motion for hearing and also directing petitioner to file a proper
amended petition in accordance with the requirements of Rule 34. In
particular, the Court directed petitioner to file a proper amended petition
setting forth with specificity each error allegedly made by respondent in the
determination of the deficiencies and separate statements of every fact upon
which the assignments of error are based.
On August 8, 1995, petitioner filed: (1) An objection to respondent's
motion, (2) a Rule 50(c) statement, and (3) an amended petition. Unlike the
petition, the amended petition is not terse. It consists of 7 typewritten
pages and includes the following statements:
Therefore Petitioner believing he is a non-taxpayer and not
required to file, further shows that even if he were compelled by
law to report, he 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 he is not identified in the Internal
Revenue Code by person, class of persons, and/or activity as a taxpayer
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