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to State a Claim Upon Which Relief Can Be Granted, filed
September 2, 1997, and petitioner's Motion to Change Place of
Hearing, filed October 7, 1997. Both motions were heard at the
Court's Motions Session in Washington, D.C., on October 8, 1997.
Background
On February 7, 1997, respondent mailed a letter to
petitioner advising him that respondent had no record of having
received a Federal income tax return from him for the year 1991.
In this letter respondent: (1) Suggested that petitioner file a
1991 return, or explain why he was not required to do so; and (2)
invited petitioner to provide any information that petitioner
wanted respondent to consider in connection with the matter.
Apparently in response to respondent's February 7 letter to
him, petitioner sent a letter to respondent, dated March 3, 1997.
Petitioner's March 3 letter consists of three printed pages of 32
questions or statements, many of which include references to
Supreme Court or other Federal Court citations ostensibly in
support of, or authority for, the specific question or statement.
Question number 31 requests that respondent "prove to this
Citizen how the IRS Commissioner has jurisdiction over any
subject matter concerning this Citizen". In the final paragraph
of the letter, petitioner states, "this Citizen hereby pleads and
does give notice that the IRS Commissioner has an absence of
jurisdiction over this Citizen's person".
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