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“This motion should be granted because the respondent is not
entitled to receive any private and confidential books and
records from petitioners.” No affidavits accompany the motions.
The motions are accompanied, however, by documents entitled
“Memorandum of Points and Authorities” (the memoranda). The
memoranda state as follows: “The gravamen of Petitioners’ case
is that respondent has no legitimate authority over their lives
and property.” The memoranda continue:
The petitioners entered evidence that the Internal
Revenue Code (IRC) was not applicable to them. * * *
* * * * * * *
As the Petitioners maintain that Respondent lacks
legitimate authority over their lives and property, it
would be imprudent to allow Respondent to have
Petitioners’ books and records before evidence is
provided to the contrary.
The motions are all signed by Ms. Sluyter.
On April 11, 2000, the Court ordered respondent to respond
to the motions. On April 24, 2000, respondent filed an 11-page
response.
On April 25, 2000, the Court denied the motions.
Motions for Judgment on the Pleadings
On April 12, 2000, respondent, by a separate motion in each
case, moved for judgment on the pleadings (the motions for
judgment on the pleadings or the motions). On April 13, 2000,
the Court ordered petitioners to respond to the motions for
judgment on the pleadings. On April 19, 2000, in response to the
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Last modified: May 25, 2011