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Respondent asserts that this case should be dismissed for
failure to state a claim because petitioners have failed to
allege in the petition or amended petition any justiciable error
and merely assert frivolous arguments as a protest against paying
income taxes.
Petitioners assert numerous arguments, including assertions
that: (a) The amounts in the notices of deficiency are arbitrary
and without foundation; (b) petitioners do not voluntarily accept
liability and the Commissioner is therefore "without authority"
to act; (c) the Internal Revenue Service (IRS) does not exist as
an agency of the "Federal United States Government"; (d) no
determinations have been made in this case; (e) there is no Tax
Court jurisdiction over this case; (f) because there has been no
prior judicial determination, petitioners have been denied due
process; and (g) the substitutes for returns prepared by the IRS
in this case were not signed by petitioners or by the District
Director and are invalid.
Discussion
Rule 40 provides that a party may file a motion to dismiss
for failure to state a claim upon which relief can be granted.
The Court may dismiss a petition when it appears beyond doubt
that the taxpayer can prove no set of facts in support of his
claim that would entitle him to relief.
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Last modified: May 25, 2011