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Petitioner filed his petition on July 18, 1995. The
petition contains a number of claims and allegations that are not
justiciable but rather exemplify assertions commonly found in
petitions filed by tax protesters. For example, the petition
alleges that respondent erred:
in determining that the Petitioner's gross receipts
were taxable.
in determining that, or acting as if, the Petitioner
was subject to the administrative jurisdiction of the
Internal Revenue Service.
in determining that, or in acting as if, the Petitioner
was either a 'taxpayer' as defined at 26 USC
7701(a)(14)[2]; or that the Petitioner was a 'person' as
defined in 26 USC Section 7343.[3]
in failing to allow the Petitioner's basis in his
property pursuant to IRC Sections 1012, 1014 and 1015.
The petition alleges, inter alia, as the facts upon which
petitioner relies as a basis for his case:
The Petitioner's gross receipts were not
includable in his taxable income because they were not
of the types upon which a tax is imposed in Subtitle A
of Title 26.
The gross receipts of the Petitioner consisted
entirely of compensation received for actions which
were the common law rights of the Petitioner. There
2 The term "taxpayer" is defined by sec. 7701(a)(14) to mean
"any person subject to any internal revenue tax."
3 The definition of the term "person" in sec. 7343 applies
only to ch. 75, which deals with crimes, other offenses, and
forfeitures. On the other hand, the definition of the term
"person" in sec. 7701(a)(1), which definition includes an
individual, applies generally to the entire I.R.C.
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