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Before answering the amended petition, respondent filed a
motion to strike allegations of error and fact referencing the
imposition of an improper direct or indirect tax on petitioner.
Petitioner sent to respondent a motion for enlargement of time to
file response to respondent's motion to strike in which
petitioner alleged: "The petitioner works full time and must do
his research and draft his response around his work schedule
which generally means the weekends." After the Court granted him
additional time, petitioner filed an objection to respondent's
motion containing a lengthy discussion of whether the Federal
income tax is a direct tax or an excise tax and attached a copy
of a Congressional Research Report for Congress. The Court
subsequently granted respondent's motion to strike.
At trial petitioner refused to present any evidence until
after respondent had proceeded, insisting that respondent has the
burden of proof because it is "an unreported income case".
Respondent called petitioner as a witness, whereupon he proceeded
to assert the Fifth Amendment privilege against self-
incrimination in response to almost every question on direct
examination.
Discussion
Burden of Proof
The threshold issue for decision concerns the placement of
the burden of proof. Petitioner argues that when respondent's
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