- 14 -
quarterly Federal excise tax returns for September 30 and
December 31, 1981; and various documents concerning a levy in
January 1996. At the time of trial, petitioners had not
identified or exchanged any other documents they would offer into
evidence at trial.
2. Trial
At trial, Mr. Owens continued to criticize respondent's
agents. He leveled several personal insults against respondent's
agent McEver.
Petitioners refused several requests from the Court that
they address issues raised by the notices of deficiency. The
Court advised petitioners that the notices of deficiency are
presumed to be correct and that they should try to meet their
burden of proving that they are not correct. Mr. Owens said that
he understood the Court's instructions.
Petitioners contended that respondent violated their rights
under the 1st, 4th, 5th, 7th, 8th, and 14th Amendments to the
U.S. Constitution and various Civil Rights Acts. Mr. Owens said
that each petitioner should receive $100,000 in damages.
Petitioners sought to introduce into evidence a large
quantity of documents that petitioners had not exchanged,
identified in writing, or stipulated as required by the Court's
orders described above. Respondent's counsel did not object to
the admission of documents if Poole had seen them at her meeting
with Mrs. Owens and Ms. Feltrinelli. Petitioners could not
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011