2
the Tax Court Rules of Practice and Procedure, except as
otherwise noted.
In the petition as originally filed herein, petitioners
alleged that they were residents and citizens of Texas and were
not subject to United States taxes; that they filed "Fifth
Amendment" returns of income and were justified in doing so; that
the U.S. tax system is voluntary and petitioners have not elected
to file returns thereunder; that petitioners do not understand
the legal requirements of filing income tax returns; and
petitioners further alleged certain amounts with respect to their
gross receipts, adjustments to gross receipts, deductions, and
exemptions for the years 1990 and 1991. Finally, petitioners
alleged respondent owes them the total of $8,345 for both years.
Respondent filed a motion to dismiss herein for failure to
state a claim. The Court ordered a new petition, with specific
errors of respondent alleged therein, and specific allegations of
facts, and the grounds, which petitioners rely upon. Petitioners
replied to respondent's motion to dismiss, asserting generally
the same protester claims as in the petition, and adding a few
others, including allegations that the Federal Government was
engaged in "plundering" petitioners.
After a hearing by the Court, all petitioners' lengthy
protester rhetoric was ordered stricken by the Court, except for
paragraph 2 of petitioners' response to respondent's motion which
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Last modified: May 25, 2011