Frank C. Verbeck, Jr. - Page 3

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          of the United States"2 and "liable for the taxes levied by the              
          United States Congress"; (2) the "Commissioner arbitrarily and              
          erroneously determined that petitioner received income"; and (3)            
          the United States Tax Court lacks the authority to render a                 
          decision in this case because it is not an Article III Court                
          under the Constitution, and, therefore, without jurisdiction.               
          Petitioner makes further allegations in the petition, which are             
          common in tax protester petitions, regarding the allegedly                  
          unconstitutional nonapportioned direct tax, the applicability of            
          the Administrative Procedure Act, and the method in which he was            
          selected for audit, as well as the audit techniques utilized by             
          respondent.                                                                 
               In her motion to dismiss, respondent contends that the                 
          petition fails to allege clear and concise assignments of error             
          in respondent's deficiency determination in violation of Rule               
          34(b)(4).  Further, respondent contends that the petition fails             
          to allege clear and concise lettered statements of fact on which            
          petitioner bases the assignments of error, in violation of Rule             
          34(b)(5).                                                                   
               The Court scheduled a hearing on the motion for May 13,                
          1996, in Los Angeles, California.  On that date petitioner did              
          not appear, but instead filed a Statement in Lieu of Appearance             

          2  Petitioner alleges that he is an American citizen, but                   
          not a U.S. citizen.  Petitioner's address set forth in the                  
          petition is in Sun Valley, California.                                      




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