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Petitioner did not pay any estimated tax for the taxable year
1995 and is liable for the addition to tax pursuant to section
6654(a) for that year. Petitioner is liable for self-employment
tax in the amount of $9,737 for the taxable year.
After respondent filed a motion for summary judgment,
petitioner filed a response to respondent's motion that was
nothing more than tax protester rhetoric and legalistic gibberish
like:
1. Petitioner is not a taxpayer. * * *
* * * * * * *
5. "Income" as defined by law is limited to foreign
earned income and/or war profits and/or windfall profits.
* * *
* * * * * * *
7. The determination of gross income and adjusted gross
income is income applicable in Guam by the Guam Territorial
income tax. * * *
* * * * * * *
12. That all property including money accepted with
federal income tax returns, such as Form 1040, are accepted
as gifts to the United States and not accepted as taxes.
* * *
13. Tax Court has no jurisdiction regarding a
deficiency of gifts to the United States and the instant
deficiency notice is bogus and fraudulent.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. Florida Peach Corp. v.
Commissioner, 90 T.C. 678, 681 (1988). Summary judgment is
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Last modified: May 25, 2011