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contravention of her constitutional rights, by determining
deficiencies in her income taxes for the taxable years in issue.
Thus, the petition includes the following allegations:
7. That Respondent did further, in violation of law,
and Petitioner's Constitutional right to Due Process of
Law, tell Petitioner to Petition tax court for a
redetermination of the alleged deficiency.
8. That Respondent did further, in violation of law
and Petitioner's constitutional right to Due Process of
Law, cause the [notices of deficiency] to be placed in
the United States Mail, thereby utilizing the United
States Postal Service in the attempt to extort monies
not lawfully due and owing according to the
Respondent's decision.
9. That Respondent did, in violation of law and
petitioner's constitutional Right to Due Process of
Law, attempt to obtain an unjust legal advantage over
Petitioner, should Petitioner have failed to seek
remedy in the tax court, by having affixed the Notice
of Deficiency Waiver (Form 5564) to the alleged Notice
of Deficiency, whereupon Respondent obtains a default,
allowing Respondent to proceed without any regard to
the rights of Petitioner.
Respondent's Rule 40 Motion and Subsequent Developments
As indicated, respondent filed a Motion To Dismiss For
Failure To State A Claim.2 On January 31, 1996, shortly after
respondent filed her motion to dismiss, the Court issued and
served an order calendaring respondent's motion for hearing and
also directing petitioner to file a proper amended petition in
accordance with the requirements of Rule 34. In particular, the
2 Respondent subsequently supplemented her motion to dismiss
in order to clarify the determinations made in the notices of
deficiency.
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