Harold L. Perry - Page 2

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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.            
               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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