- 5 - 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 andPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011