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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.
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Last modified: May 25, 2011