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is if the individual voluntarily files a form 1040,
self assesses an amount of tax, and then does not pay."
Petitioners assert that "there is no section in the
Internal Revenue Code which establishes an income tax
liability".
Sixth, petitioners assert that the meaning of the
term "gross income" for purposes of the Internal Revenue
Code "means 'gains and profits' derived from corporate
activities". In responding to a request for admissions
from respondent, Mr. Webber employed this meaning of the
word "income". For example, Mr. Webber denied that
"nontaxable income" was deposited into certain checking
accounts because, according to him, "the word 'income'
infers corporate profit and I had no corporation,
therefore, I had no 'income.'"
Seventh, petitioners complain about the bias exhibited
by both respondent's agent and the Court. For example,
petitioners make the following complaint:
The Judge has surrendered the position of
indifference and supported Internal Revenue in
these cases. Judge Whalen was witnessed by at
least two people in the course of preparing to
hear this matter to have referred to Petitioner
Webber as a "tax protestor." Although this
accusation was denied by the Judge on the record,
witnesses could collaborate [sic] the expressed
bias. Throughout the trail [sic] Judge Whalen
held contempt for the Pro per litigant by
demanding a presence and a knowledge of procedure
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