Kermit W. Kinkade - Page 2




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               All section references are to the Internal Revenue Code in             
          effect for the years in issue.  All monetary amounts have been              
          rounded to the nearest dollar.                                              
          Background                                                                  
               Petitioner filed a pro se petition using a form that had               
          obviously been prepared by someone else.  Petitioner disputed               
          respondent's determinations, but he failed to allege any facts in           
          support of his position.  Petitioner attached to his petition               
          Exhibit "A", stating as follows:                                            
          EXHIBIT "A"                                                                 
               DEMAND IS MADE THAT THE TAX COURT TRANSFER THIS CASE TO                
               THE APPELLATE DIVISION OF THE IRS ON THE GROUNDS THAT                  
               THIS TAXPAYER HAS BEEN DENIED DUE PROCESS OF LAW, AND                  
               HAS A SUBSTANTIAL CLAIM UNDER THE "NEW" TAXPAYER BILL                  
               OF RIGHTS, AGAINST THE AGENT AND THE IRS, PLUS OTHER                   
               CAUSES OF ACTION THAT HAVE NOT BEEN FULLY DETERMINED AS                
               OF THE PRESENT DATE.                                                   
               AVOIDANCE AND/OR AFFIRMATIVE DEFENSES                                  
               PETITIONER ALLEGES AS AN AVOIDANCE AND/OR AFFIRMATIVE                  
               DEFENSE EACH OF THE FOLLOWING THAT HAVE BEEN MARKED BY                 
               AN "X" ON THE LINE BEFORE THE ITEM LISTED:                             
               X RES JUDICATA                                                         
               X ESTOPPEL                                                             
               X WAIVER                                                               
               X DURESS                                                               
               X FRAUD                                                                
               X STATUTE OF LIMITATIONS                                               
               X INVALID NOTICE OF DEFICIENCY NOT COMPLYING                           
                    WITH THE TAX CODE PROVISIONS                                      





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