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deficiency for 1989 included as an item of income $105,000, which
represented the settlement amount.
OPINION
1. Liability for Federal Income Tax
Petitioner argues that he has nationality in the “Nation of
Hawai‘i” by virtue of his Hawaiian ancestors who were nationals
of Hawai‘i. Petitioner further argues:
the United States’ annexation of the Nation of Hawaii
was based upon illegal acts. * * * was legally invalid
under the Constitution of the United States.
Therefore, the United States of America and its agency,
the Internal Revenue Service, lack jurisdiction over
the petitioner and lack legal standing to assess U.S.
Taxes against the petitioner.
Petitioner places particular reliance on a 1993 Joint
Resolution of Congress, Pub. L. 103-150, 107 Stat. 1510, titled
“Overthrow of Hawaii”. That resolution provides, inter alia,
that [Congress] “acknowledges the historical significance of
* * * [the illegal overthrow of the Kingdom of Hawaii in 1893]
which resulted in the suppression of the inherent sovereignty of
the Native Hawaiian people”. Pub. L. 103-150, sec. 1, 107 Stat.
1513 (1993). Petitioner urges us to find that the United States
lacks legal standing to assess taxes on his income because he is
a descendant from native Hawaiians.
Petitioner resided in the United States and by virtue of his
birth in the United States Territory of Hawaii in 1944,
“petitioner is a United States Citizen”. See 8 U.S.C. sec. 1405
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