- 3 -
1996 1997
Self-employment income $43,603 $43,603
Interest income 28 -0-
DOI income 6,343 -0-
Personal exemption (2,550) (2,650)
Itemized deductions (4,830) -0-
Standard deduction -0- (3,450)
Self-employment tax deduction (3,081) (3,081)
Taxable income 39,513 34,422
Income tax 8,461 6,961
Self-employment tax 6,161 6,161
Total tax 14,622 13,122
In his petition, the sole disagreement with the notice of
deficiency which petitioner set forth was in the form of the
following statements: “For the year 1996, I have no proof that I
owe $18,962.58 ($14,622.00 + $4,340.58 [interest plus additions
to tax])” and “For the year 1997, I have no proof that I owe
$17,104.55 ($13,122.00 + $3,982.55).”
At trial, petitioner filed several motions to dismiss, all
of which were denied. In addition, prior to trial petitioner
forwarded a letter dated August 12, 1998, to the Internal Revenue
Service which was titled “Notice of Arbitrary and Capricious
Acts, Abuse of Discretion, Criminal Trespass on Private Rights,
and Acts in excess of Statutory Jurisdiction and Authority
Limitations.” These motions and the above-mentioned letter
contain a “hodgepodge of unsupported assertions, irrelevant
platitudes, and legalistic gibberish” of a type often presented
to this Court and which we need not address in detail again here.
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