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In the "attached supporting forms", petitioner alleges,
inter alia, that the 50 States are excluded from the definition
of "United States" for purposes of the income tax under subtitle
A of the Internal Revenue Code. Petitioner further alleges that
although he is a resident of Chesterton, Indiana, he is neither a
"U.S. Citizen" nor a "resident" or "inhabitant" of the United
States. Petitioner basically concludes that all income received
by him is not taxable because it constitutes "compensation for
labor or personal services performed without the United States".
Petitioner finishes by attempting to revoke his signature on all
prior Federal income tax returns. Thus:
I hereby REVOKE all signatures, of the property
known as CRAIG BRATCHER, that appear on every 1040 Form
(Codicil), including, but not limited to, the
"original" 1040 Forms and any/all other federal forms
and documents for the years 1958 through 1993.
Discussion
Rule 40 provides that a party may file a motion to dismiss
for failure to state a claim upon which relief can be granted.
We may grant such a motion when it appears beyond doubt that the
party's adversary can prove no set of facts in support of a claim
which would entitle him or her to relief. Conley v. Gibson, 355
U.S. 41, 45-46 (1957); Price v. Moody, 677 F.2d 676, 677 (8th
Cir. 1982).
Rule 34(b)(4) requires that a petition filed in this Court
contain clear and concise assignments of each and every error
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