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1. Res judicata
2. Estoppel
3. Waiver
4. Duress
5. Fraud
6. Statute of limitations
7. Invalid notice of deficiency not complying
with the tax code provisions
8. Failure of respondent to exhaust administrative
remedies
9. Laches
10. The “clean hands” doctrine (unclean hands
of respondent)
11. Illegality
12. Failure of jurisdiction over petitioner
13. Violation of Taxpayer Bill of Rights
Lastly, petitioner submitted documents in which it appears
that he “revokes” and “rescinds” any agreement with the
Government of the United States regarding the Social Security
system. On May 16, 2000, the Court calendared for trial
petitioner’s individual case; the case was placed on the Court’s
trial session beginning October 16, 2000, in San Francisco,
California.
C. Pretrial Discovery and Proceedings
On July 19, 2000, respondent served petitioner with a formal
set of interrogatories. Additionally, on July 19, 2000,
respondent served petitioner with a request for admissions of
fact (with attached exhibits) and filed a copy with the Court on
July 20, 2000. On July 31, 2000, petitioner served respondent
with his own request for admissions of fact. On August 29, 2000,
petitioner moved this Court to issue a protective order so that
he would not have to answer respondent’s interrogatories and
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Last modified: May 25, 2011