Anthony Tinsman - Page 6




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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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