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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
mandatory.
14. Code section 6211 is totally without implementing
regulation.
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
deficient.
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Last modified: May 25, 2011