-7- The issue that I want to bring forth is the Federal Reserve notes that circulate as dollars today are not dollars, and I didn’t receive dollars. And I still stand and believe that I had no duty to report to the Federal Government my receipt or my expenditures of Federal Reserve notes. Federal Reserve notes are not legal tender, * * * Federal Reserve notes do not conform to the purported guidelines of their issuance, * * *. The founding fathers never intended for anything but dollars representing a parity of gold or silver content in fineness and weight as defined by the Coinage Act of 1792. [TR 30, lines 12-25; TR 31, lines 1-2] At the end of the trial the Court described the role of post-trial briefs, stressed the importance of proposed findings of fact, and emphasized that each proposed finding of fact “should state where in the record is the basis for this proposed finding of fact.” Petitioner’s proposed findings of fact, in their entirety, are as follows: PETITIONER’S REQUEST FOR FINDING FACT [sic] 1. Throughout the year 1993, or any other year, petitioner was not involuntarily obligated to file a federal income tax return, returning a portion of the unredeemable Federal Reserve notes to respondent and its issuer the United States. 2. Because petitioner was not obligated to file this return to the obligator in the first instance, fraudulent penalties in denominational amounts of unredeemable Federal Reserve notes should not be levied against the petitioner in accordance with � 6673 or any other internal revenue law for that matter. Petitioner has been before this and other courts on income tax matters on numerous occasions, as shown in table 1. Table 1 Harrell IPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011