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October 4, 2000, petitioner was directed to file a proper amended
petition. Petitioner failed to file a proper amended petition.
This matter was called for hearing at the Court's motions
session held in Washington, D.C., on November 8, 2000. Counsel
for respondent appeared at the hearing and offered argument and
evidence in support of respondent's motion to dismiss. No
appearance was made by or on behalf of petitioner at the hearing.
Rather, petitioner responded to the notice of hearing by filing a
Rule 50(c) statement in which he asserted that he is not liable
for the underlying taxes based on frivolous and groundless
arguments, including the following:
According to 6331(a) and the fact I am not an elected
official, or an employee of the United States of
America or one of its possessions, and not receiving an
income from the government, (upon whom a levy or notice
of levy could be served) the “Notice of intent to levy”
should not be allowed to be used on the citizens and
general public.
The word income is not defined in the I.R.C., * * *
but, can only be a derivative of corporate activity.
[I]ncome taxes applied on individuals is [sic] illegal.
[T]axes are filed voluntarily and * * * Assessment of
taxes on individuals is also voluntary and self
assessment [sic].
Discussion
Section 6331(a) provides that if any person liable to pay
any tax neglects or refuses to pay such tax within 10 days after
notice and demand for payment, then the Secretary is authorized
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Last modified: May 25, 2011