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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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