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On October 19, 1998, petitioner filed a petition protesting
the validity of the notice on numerous grounds, such as that the
notice was addressed to “Dear Taxpayer”, was fraudulent, and was
not signed by hand or under penalties of perjury. Petitioner
also argued, among other things, that (1) section 61 does not
define taxable income; (2) he is not liable for the addition to
tax under section 6651(a)(1) because he has not engaged in the
collection of taxes on alcohol, tobacco, and/or firearms; and (3)
he is not liable for the addition to tax under section 6654
because he had no knowledge that he qualified as a “person”
subject to pay estimated taxes.
On December 4, 1998, respondent filed a motion to dismiss
for failure to state a claim and to impose a penalty under
section 6673 (the motion to dismiss). On December 8, 1998, in
response to the motion to dismiss, this Court ordered petitioner
to file an amended petition on or before January 8, 1999, setting
forth with specificity each error petitioner alleged respondent
made in the notice of deficiency and separate statements of every
fact upon which petitioner based his assignment of each error.
The Court calendared the motion to dismiss for a hearing on
February 8, 1999.
On January 11, 1999, petitioner filed an amended petition.
In the amended petition, petitioner accused this Court of acting
prematurely in issuing the order on December 8, 1998, petitioner
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