- 5 - 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 authorizedPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011