- 5 - petitioner sets forth his principal contention that the 16th Amendment to the Constitution is "invalid and void." Petitioner also sets forth therein a number of other contentions, such as "wages do not constitute 'Income' under the Constitution and laws", and "The Emancipation Proclamation of 1865 guarantees to every person the sanctity of his own labor." Shortly after receiving petitioner's trial memorandum, the Court issued an order in which we cited Abrams v. Com- missioner, 82 T.C. 403 (1984), and Rowlee v. Commissioner, 80 T.C. 1111 (1983), and we advised petitioner that the tax protester arguments set forth in the attachments to his trial memorandum had been considered and rejected by the Court in the past and would likely be rejected in this case. We warned petitioner that the Court could impose sanctions, pursuant to section 6673, if the Court found that a taxpayer's position in a proceeding was maintained for delay or was frivolous or groundless. Finally, we gave petitioner an opportunity to submit a new trial memorandum and to set forth arguments other than the tax protester arguments contained in his first trial memorandum. We advised petitioner that in the event he did not submit a new trial memorandum, the Court would infer that he wished to proceed at trial on the basis of the argumentsPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011