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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
follows:
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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