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On October 16, 1995, the Court received a document from
petitioners that was filed as petitioners' Motion for Extension
of Time to File Amended Petition. The Court granted such motion,
extending for a month the time within which petitioners were to
file a proper amended petition and continuing for hearing
respondent's pending motion to dismiss.
On November 20, 1995, petitioners filed an Amended Petition
alleging that "The Respondent errors in establishing a deficiency
for the years 1991, 1992, and 1993." In this regard, however, we
note that respondent only determined a deficiency against
petitioner Rosella M. Friesen for the taxable year 1990 and
against petitioner Darold D. Friesen for the taxable year 1992.
Therefore, the amended petition fails to place in dispute one of
the two taxable years for which deficiencies were determined and
attempts to place in dispute two taxable years for which no
deficiencies were determined.
Apart from the foregoing, petitioners suggest in their
amended petition that Federal Reserve notes are not a form of
legal tender. Their argument concludes as follows:
Who may legally take Federal Reserve Notes in
exchange as a[n] acceptable form of payment? To this
the Petitioner adds that their [sic] exist[s] no legal
way for the Petitioner to satisfy the Commissioner[']s
assessment at any time during this Article I
presentment.
Petitioners also continue to argue in their amended petition
that they enjoy nonresident alien status. In this regard they
argue as follows:
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Last modified: May 25, 2011