Rob R. Olsen - Page 5

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                  (as defined in the internal revenue code) and therefore Petitioner is               
                  not subject to an internal revenue tax.                                             
                        Petitioner has never been afforded a hearing to determine if he is            
                  a "taxpayer" as defined within the definition of the internal revenue               
                  code.  Since non-taxpayers are not within the purview of the code they              
                  are not subject to any internal revenue tax.  Therefore the above                   
                  determinations are in error.                                                        
                        Since I am not a taxpayer, and the respondent has not made such an            
                  assertion nor is there any evidence before this Court that I am engaged             
                  in any revenue taxable activity, happening or event, the notice of                  
                  deficiency constitutes a "counterfeit security" and its signer is                   
                  subject to punishment under Title 18 United States Code Section 552 as a            
                  felony.  Since this counterfeit security was sent through the mail the              
                  sender has committed mail 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 the 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 the amended petition an               
            "Affidavit in Commerce of Rob R. Olsen".  This document provides in part as               
                  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, Rob R. Olsen, 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 1993 * * * 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 equally devoid of merit.                                             

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