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file a proper amended petition in accordance with the
requirements of Rule 34. In particular, the Court directed
petitioner to file a proper amended petition setting forth with
specificity each error allegedly made by respondent in the
determination of the deficiency and separate statements of every
fact upon which the assignments of error are based. Petitioner
failed to respond to the Court's order.
Respondent's motion to dismiss was called for hearing
pursuant to notice in Washington, D.C., on March 6, 1996.
Counsel for respondent appeared at the hearing and presented
argument on the pending motion. Petitioner did not appear at the
hearing. However, he did file a Rule 50(c) statement with the
Court shortly before the hearing.
In his Rule 50(c) statement, petitioner again reiterated his
claim that individuals are not liable for any income tax. Thus,
petitioner's Rule 50(c) statement includes the following
statements:
3. After extensive research, I cannot find any code or
section of a code that states that individuals are
required to file or pay income taxes or is LIABLE for
the tax. * * * Since no code or section of a code
states that individuals are LIABLE for income taxes,
require to file a return or require to pay such a tax.
The only conclusion that I can see is that I am not
LIABLE for such tax or require to file a return or
require to pay for such tax as set forth by code
section 6011 and the privacy act. [Errors in the
original.]
Discussion
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