- 4 - the Internal Revenue Code makes him liable for any income taxes because, inter alia, the income tax is an excise tax that can be assessed only against those who are either licensed or incorporated. Thus, the petition includes the following allegations: 1) No where in subtitle A can a code be found making me liable for an "Income Tax". * * * * * * * * * * 6) The mission statement of the Internal Revenue Service stating that the Income Tax relied upon "voluntary compliance" and a statement from the Head of the Alcohol and Tobacco tax division of the IRS which in essence showed that the Income Tax is 100% voluntary as opposed to the Alcohol and Tax which is 100% enforced. [Errors in the original.] 7) Since I'm not enjoying any corporate privileges nor am I engaged in any privileged occupation that Income or Earnings from the exercise of common right could not be taxed as an excise or otherwise. [Errors in the original.] Respondent's Rule 40 Motion and Subsequent Developments As indicated, respondent filed a Motion To Dismiss For Failure To State A Claim Upon Which Relief Can Be Granted.2 On January 29, 1996, shortly after respondent filed her motion to dismiss, the Court issued and served an order calendaring respondent's motion for hearing and also directing petitioner to 2 Respondent subsequently supplemented her motion to dismiss to account for a computational error in the determination of the deficiency for 1993. Respondent now contends that the deficiency for that year should be $4,290, rather than $4,293 as determined in the notice of deficiency.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011