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I disagree with all charges, changes and
adjustments in the Notice of Deficiency. It
is my contention that the 16th Amendment to
the Constitution is illegal in that it violates
the basic body of the Constitution (as ratified),
tramples over the bill of rights and, collects
taxes upon wages rather than Income as specified
in the amendment.
Cite: Alexander Hamilton, Federalist # 78:
"There is no position which depends on clearer
principles than that every act of a delegated
authority, contrary to the tenor of the commis-
sion under which it is exercised, is void. No
legislative act, therefore, contrary to the
Constitution can be valid."
The Court calendared this case for trial at a trial
session of the Court scheduled to commence in Pittsburgh,
Pennsylvania. The Court also issued the Standing Pre-Trial
Order directing the parties, among other things, to submit
a trial memorandum not less than 15 days before the first
day of the trial session.
The Court received petitioner's trial memorandum
several months before the date scheduled for the trial
session. Petitioner's trial memorandum states that he
intended to call no witnesses. As to the issues in the
case, petitioner's trial memorandum states: "See
Attached." One attachment, entitled "STIPULATIONS OF
Fact", sets forth 20 "facts *** to be stipulated or not
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Last modified: May 25, 2011