Laurel Ann Curtis - Page 11

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               9.  No statute makes Petitioner legally "liable" for an                
               income tax.                                                            
               10.  No statute authorizes the Secretary to estimate an                
               amount of tax based on a return.  The Secretary has                    
               statutory authority only to estimate a tax omitted to                  
               be paid by stamp.                                                      
               11.  No assessment exists, therefore, no deficiency can                
               arise as a matter of law.                                              
               12.  If a return is not filed the Secretary is limited                 
               by law to either assessing the tax or bringing an                      
               action in court for collection.  The Secretary has done                
               neither in this case.                                                  
               13.  By law all Internal Revenue Code sections require                 
               an implementing regulation to become enforceable or                    
               14.  Code section 6211 is totally without implementing                 
               15.  By law, no penalties can be imposed under a Code                  
               section lacking legislative regulation.                                
               16.  By law, no tax is due until an assessment is made                 
               and the date for payment arrives.                                      
               17.  The income tax laws are based on voluntary self-                  
               assessment not upon distraint.                                         
               18.  The 16th Amendment did not give Congress any new                  
               taxing power.                                                          
               19.  Code section 6651 has no legislative regulation                   
               having the force and effect of law to apply penalties                  
               for failure to file or pay an income tax.                              
               20.  Code section 6654 requires an original estimated                  
               assessment of the tax and underpayment before penalties                
               can apply.                                                             
               21.  Code section 6673 has absolutely no legislative                   
               implementing regulation and is without the force and                   
               effect of law.                                                         
               22.  Code section 6214 limits the jurisdiction of Tax                  
               Court to redetermining a deficiency when a return is                   

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Last modified: May 25, 2011