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petitioners produce documents, and on August 25, 1988, also
requested permission to enter petitioners' alleged mining claim
for the purpose of inspecting it. Petitioners failed to respond
to these formal discovery requests.
On September 2, 1988, a letter from petitioners was filed by
this Court as a Motion to Dismiss. The motion, in part, asked
that the petition be withdrawn due to an Affidavit of Revocation
and Rescission (ARR), which was attached to the motion. The ARR
was replete with tax protester arguments. In the ARR, Gene E.
Narramore (petitioner) states that "I am not and never was a
'taxpayer' as the term is defined in the Internal Revenue Code, a
'person liable' for any Internal Revenue tax, or a 'person
subject to the provisions of that Code, and declare that I am,
and have always been, a 'nontaxpayer.'" The motion was denied on
September 9, 1988.
On November 7, 1988, this Court filed a November 2, 1988,
two-page letter, from petitioner and treated it as a Motion to
Vacate. The letter again sought to withdraw the petition and
again attached the AAR. Petitioner's November 2, 1988, letter
was also replete with familiar tax protester statements; i.e.,
petitioner's "current 'non-taxpayer status'" and "fraud by the
U.S. Government, the IRS, the various media and others." It
alluded to constitutional arguments that this Court and other
Federal Courts have repeatedly held to be without merit. E.g.
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