- 5 - Service is a function of the Puerto Rican Bureau of Alcohol, Tobacco and Firearms”; (4) “the Secretary of Health and Human Services is the only one who can determine * * * wages”; (5) “the [Form] 1040 * * * was classified as [a] Virgin Island Return” and petitioner had no connection with the Virgin Islands; (6) “it’s a felony to disclose the social security [number] to the Internal Revenue Service prior to service of a 6001 notice”; and (7) the Internal Revenue Service is not “an agency of the United States”.3 Initially, we note that the petition for review of respondent’s determination to proceed with levying petitioner’s property does not satisfy the requirements of our Rules. Rule 331(b) requires that the petition contain clear and concise assignments of each and every error in respondent’s determination and clear and concise statements of the facts on which petitioner bases each assignment of such error. A general statement that petitioner was denied “due process” is insufficient. 3 In response to respondent’s motion for summary judgment, petitioner filed a “Motion to Strike for Lack of Personam Jurisdiction” in which she states that “the United States Tax Court * * * lacks jurisdiction over states of the United States of America and is limited to the states of the United States, which includes the District of Columbia, Puerto Rico, Virgin Islands, Guam, American Samoa, other unnamed possessions and insular possessions of the Federal government.” Petitioner’s conclusion is that the Tax Court’s jurisdiction is limited to the District of Columbia, Puerto Rico, territories, and insular possessions and, accordingly, the Court lacks jurisdiction to accept motions filed by the Commissioner.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011