James Luther Cochrane - Page 4

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          attached to his amended petition was a document entitled                    
          "Preliminary Statement and Refusal for Cause", in which                     
          petitioner purports to reject respondent's notices of deficiency.           
          Among the reasons given were that petitioner was a "nontaxpayer             
          (i.e., not liable for any true tax class of taxable income)" and            
          that he was not a "U.S. person" but rather "a foreign person                
          residing in a foreign state (i.e., California Republic)."  On May           
          15, 1996, petitioner filed a motion to review the sufficiency of            
          the notice of deficiency, in which he made essentially the same             
          arguments and also asserted that "studies also prove that a                 
          shrewd and criminal Constructive Fraud has been slipped over                
          America by government under counterfeit 'color of law'", and that           
          he will "'squarely challenge' the fraudulent usurping and                   
          octopus-like JURISDICTION AUTHORITY" asserted over him.  The                
          record contains similar instances of petitioner's conduct, but              
          the above examples are sufficient to show the nature of                     
          petitioner's approach in this case.                                         
               On March 18, 1996, respondent served petitioner with                   
          requests for admission.  The requests consisted of 41 paragraphs,           
          including 9 attached exhibits.  Respondent's statements of fact             
          were clear, concise, and understandable.  They were couched in              
          unequivocal terms, which facilitate unequivocal responses.  On              
          April 22, 1996, petitioner filed an objection to respondent's               
          requests for admission.                                                     






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