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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.
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