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in the Federal Register; (b) the statutory notice of deficiency
contains information from respondent's "Business Master File" and
petitioner is "not in any business of any kind"; (c) he reserves
all his "remedies as for [sic] the Uniform Commercial Code";
(d) he is not a United States citizen (but admits being born in
Illinois); (e) he does not know what tax return to file because
there is no OMB (Office of Management and Budget) number and
expiration date on Form 1040; and (f) the income tax only applies
to the District of Columbia, Guam, and Puerto Rico.
Many of petitioner's arguments were in the form of a
question, such as "What IRS director -- district director am I
dealing with? Is it Guam? Is it Puerto Rico?" Although
admonished more than once by the Court that the pertinent
question for the hearing was whether there was a factual dispute
about his receipt of unreported income in the years at issue,
petitioner presented only nonsensical "legal" tax protester
arguments.
Discussion
Rule 1213 provides that either party may move for summary
adjudication upon all or any of the legal issues in dispute if
the moving party can show that there is no genuine issue as to
3Rule 121 is derived from Fed. R. Civ. P. 56. Therefore,
authorities interpreting the latter will be considered by the
Court in applying our Rule. Espinoza v. Commissioner, 78 T.C.
412, 415-416 (1982).
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Last modified: May 25, 2011