- 6 - This matter was called for hearing in Washington, D.C. Counsel for respondent appeared at the hearing and presented argument in opposition to the pending motion. Although petitioner did not appear at the hearing, he did file a written statement with the Court pursuant to Rule 50(c), in response to respondent's objection to his motion. In that statement, petitioner asserts that the compensation that he receives in exchange for his labor is not income as defined in the Internal Revenue Code. Petitioner also contends that he is not subject to the Federal income tax because he is a "Self-governing Free Born Sovereign Citizen". Significantly, petitioner admits that he receives compensation from the operation of a chiropractic business. He asserts that any gains earned on his investments do not constitute taxable income. Discussion We begin with the well-settled rule that determinations made by the Commissioner in a notice of deficiency normally are presumed to be correct, and the taxpayer bears the burden of proving that those determinations are erroneous. Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933). In addition, this Court ordinarily will not look behind a statutory notice of deficiency to examine the evidence used or the propriety of respondent's motives or conduct in determining the deficiency. Riland v. Commissioner, 79 T.C. 185, 201 (1982); Greenberg's Express, Inc. v. Commissioner, 62 T.C. 324, 327 (1974).Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011