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response to 83 of 100 requests for documents, petitioners
responded: “There are no documents responsive to this request.”
Such requests included respondent’s requests for documents
supporting the various deductions claimed by petitioners in their
returns. In response to an interrogatory asking petitioners to
state their legal theory, a portion of petitioners’ response is
as follows:
Petitioners will prevail because none of the witnesses
are able to prove that the petitioners are subject to
the will of any individuals, including individuals
referred to as “CONGRESSMEN.” As such, any demands or
claims to petitioners’ property are void. The tax
system is voluntary not mandatory and the IRS
Commissioner has not [sic] oath of office to the United
States.
In addition, petitioners can show that the individuals
of the IRS have no legitimate authority over the lives
and property of the petitioners. The only “authority”
these individuals have is enforcing their arbitrary
will at gun-point. * * *
Ms. Sluyter signed petitioners’ responses.
Motions To Quash
On May 25, 2000, by five consolidated motions, made in each
of these cases (motions to quash), respondent moved to quash
subpoenas (the subpoenas) served on Charles Rossotti, Peggy Rule,
Kevin Johnson, Andrew Bricker, and James Ledbetter. The
subpoenas are signed by Ms. Sluyter, and seek to compel
attendance of the individuals subpoenaed to testify at the trial
session on behalf of petitioners. Mr. Rossotti is the
Commissioner of Internal Revenue; Ms. Rule is the Internal
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