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Respondent served a timely trial memorandum alerting
petitioner that respondent would seek a penalty under section
6673 against petitioner for asserting groundless and frivolous
positions. The Court attempted to have a pretrial telephone
conference with the parties, but was unable to do so because
petitioner had not provided a current address and telephone
number. At the calendar call, respondent filed a motion for the
imposition of a penalty under section 6673, reciting that
respondent had furnished petitioner copies of section 6673 and
relevant court opinions. Petitioner submitted a "trial
memorandum", consisting of a 10-page canned brief replete with
frivolous arguments about the invalidity of the Federal income
tax laws as applied to him, and a "Supplement Stipulation of
Facts" with more than 200 pages of exhibits, including a copy of
a 158-page preprinted document entitled "RELIANCE DEFENSE" as
Exhibit 7-J, prepared by "William Drexler, Esq., Juris Doctor",
which petitioner characterized as follows:
This Petitioner relies on the knowledge that he is
subject to an income tax if he was involved in any
activity that is harmful or evil or detrimental to the
well being of a sovereign Citizen of the United States;
and any one involved in a privilege granted or licensed
by the State or Federal Government is also subject to
income tax.
This Petitioner informed and hereby relies on
Reliance Defense, supra, which is the compilation of
many scholars that have spent years gathering the
information that is relevant to this case and which
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Last modified: May 25, 2011