Kenneth E. Bixler - Page 5

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               was no compensation, no profit and no gain realized                    
               from any activity subjected to an excise tax. [4]                      
                    The Petitioner is a natural person engaged in an                  
               occupation of common law right.  He holds no license or                
               privilege subject to an excise and he is not one of the                
               entities made liable for an income tax pursuant to                     
               Subtitle A.                                                            
                    The Petitioner is not a taxpayer.                                 
               Petitioner does allege, in the alternative to the foregoing            
          and similar tax protester-type arguments, that if his                       
          compensation for services rendered "were arguably determined to             
          be income", then he is entitled to deduct "all money spent in               
          order to earn money pursuant to IRC Section 162", as well as "a             
          number of itemized deductions".                                             
               In her answer, respondent denied virtually all of                      
          petitioner's allegations.                                                   
          Pre-trial Developments                                                      
               On January 17, 1996, the Court served on the parties a                 
          Notice setting this case for trial at the Indianapolis, Indiana             
          trial session scheduled to commence on March 25, 1996.  The                 
          Notice advised, inter alia, as follows:                                     
               YOUR FAILURE TO APPEAR MAY RESULT IN DISMISSAL OF THE                  
               CASE AND ENTRY OF DECISION AGAINST YOU.                                
               YOUR FAILURE TO COOPERATE MAY ALSO RESULT IN DISMISSAL                 
               OF THE CASE AND ENTRY OF DECISION AGAINST YOU.                         

          4 Earlier in the petition, petitioner alleges that "The                     
          Deficiencies as determined by the Commissioner are in taxes                 
          imposed by Subtitle A of Title 26 which the Petitioner believes             
          to be in the nature of excise taxes".  Contrary to petitioner's             
          "belief", subtitle A of Title 26 deals with income taxes.                   




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