- 5 -
spaced manuscript containing tax protester-type arguments.
Generally, it rejects the validity of the notice of deficiency on
the ground that petitioner never consented to it and denies the
authority of this Court to adjudicate this matter. At the trial
session, respondent orally moved to dismiss for failure to
properly prosecute and to award a penalty to the United States
because petitioner took frivolous or groundless positions.
On January 27, 1997, respondent's counsel filed a written
motion for imposition of a penalty pursuant to section 6673. The
next day, this Court issued an order that petitioner respond or
object to respondent's motion on or before February 27, 1997.
On February 28, 1997, petitioner’s document entitled "Notice
to the United States Tax Court" was filed. This 40-page, single-
spaced document is a confused dissertation purporting to examine
various aspects of common law, constitutional history, various
U.S. territorial statutes, 19th-century case law, the Federal
Rules of Civil and Criminal Procedure, the Federal Rules of
Evidence, and U.S. Postal Service regulations.
To the extent discernible, petitioner contends:
(1) Generally, the "50 independent republics" that make up the
United States have failed to control and restrain their common
agent, the United States Federal Government; (2) this Court
retains no authority over petitioner since it is a Federal court
and she is a citizen and resident of the State of Virginia;
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011