- 6 -
This Tax Court knows that as long as the Petitioners
are within their Union State boundary, they are Non-
Resident Alien to the United States. Non-Resident to
the United States Jurisdiction and Foreign or Alien to
them as well.
The amended petition also alleges that respondent bears the
burden of proof in respect of the following matters, among
others:
The Respondent bears the burden to prove the
Petitioner is in fact a taxpayer as it relate[s] to 26
U.S.C. section 7701(a)(14).[4]
* * * * * * *
The Respondent bears the burden to prove that the
Petitioner is subject to any Act of Congress, passed
under Congress's whatsoever authority, without the
voluntary election agreeing to be treated as a subject
of such Congressional Authority.
* * * * * * *
The Respondent bears the burden to prove that the
Petitioners some how became subject of a lessor race by
way of becoming "Taxpayers".
Respondent's motion to dismiss was called for hearing in
Washington, D.C., on November 22, 1995. Counsel for respondent
appeared at the hearing and presented argument in support of the
pending motion. Petitioners did not appear at the hearing, nor
did they file any written statement of their position under Rule
50(c).5
4 Sec. 7701(a)(14) defines the term "taxpayer" as "any
person subject to any internal revenue tax."
5 Petitioners were reminded of the applicability of Rule
50(c) in the Court's Order dated Sept. 18, 1995, calendaring
respondent's motion for hearing.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011