- 5 - adjustment was made to petitioners' itemized deductions. The petition was filed June 30, 1997, in which petitioners allege: (1) * * * IRS knowingly and intentionally accepted deductions claimed in 1995 which were incurred in 1990 and 1991 (in violation of federal law). (2) * * * Court is requested to reverse decisions on Dockets 9749-93 and 18569-93. IRS consciously and intentionally violated the constitutional rights of the petitioners in securing these decisions. (3) * * * Damages are claimed by the petitioners against the IRS * * * [named employees of the IRS] in the amount of $314173.00 for: (a) violation of constitutional rights * * * (b) unlawful and abusive actions by the IRS resulting in extreme anxiety to the petitioners * * * (c) * * * imposing a lien on the petitioners causing extreme anxiety on the petitioners and dependent parent * * * who passed away of a stroke on January 9, 1997. After the petition was filed, petitioners filed a Motion for Leave to Amend Petition (to increase their claim to damages by $1 million), which was denied; a Motion to Vacate Denial of Motion to Amend Petition, which was denied; a Motion to Schedule Trial Date, requesting an expedited hearing, which was granted; a Motion for Ruling (on the "incompleteness" of the notice of deficiency), which was denied; a Motion to Dismiss Respondent's Claim (allegedly "forfeited" as a result of the February 12, 1997, letter), which was denied; and a Motion to Reverse Decisions (in docket Nos. 9749-93 and 18569-93), which was denied. They also sent to the Court several other items of correspondence concerning their claims. During the pretrial process, petitioners were warned by the Court concerning the provisions of section 6673.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011