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[P]etitioners can show that the individuals of the IRS
have no legitimate authority over the lives and
property of petitioners. The only “authority” these
individuals have is enforcing their arbitrary will at
gun point. * * *
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There is no “entity” commonly called “GOVERNMENT.”
What is referred to as “GOVERNMENT” is nothing more
than individuals. These individuals use various
“titles” appended to their names as if that gives them
legitimate authority over the lives and property of
other people.
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One must also [take] into consideration that most
of those individuals referred to as “CONGRESSMEN,” that
if they can be identified at all by the respondent, are
more then likely DEAD or not referred to as
“CONGRESSMEN” and [sic] longer. Are petitioners
subject to the written will of individuals who are
dead?
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Just because the petitioners filed so-called
“RETURNS” out of fear is no evidence that a legitimate
obligation to do so exists. * * *
We believe that, by those statements, Ms. Sluyter intended to
make legal claims, and those claims are entirely without color.
No attorney could reasonably believe that Ms. Sluyter’s “dead
congressmen” claim is more than meritless or the Federal
Government lacks authority to collect income taxes.
Moreover, we believe that Ms. Sluyter made those claims for
delay or other improper purposes. As stated supra in section
III.A.3, it appears to us that petitioners abandoned their return
positions in favor of a strategy, undertaken behind a smokescreen
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