Roy Watson - Page 11




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          insists that he has submitted to respondent declarations of                 
          estimated tax, which should be presented to the Secretary of                
          Transportation for payment, which would discharge petitioner’s              
          tax liability.  Petitioner’s argument is a frivolous tax-                   
          protester argument.  In addition, petitioner adopted tactics at             
          trial, such as initially refusing to state his name, that delayed           
          this proceeding.  At the conclusion of the trial, at petitioner’s           
          request, the Court left the record open for any support of                  
          petitioner’s legal position that he could provide.  Petitioner              
          submitted a document entitled “Letter of Correction” (the letter            
          of correction) that we have filed as such.  The letter of                   
          correction claims:  “An error was made by submitting a 1040ES               
          form and is therefore canceled by this letter of correction.”               
          Attached to the letter of correction is a copy of respondent’s              
          trial memorandum bearing repeated stampings by petitioner                   
          stating:                                                                    
               Accepted for value $51,210.44.  This property is Exempt                
               from Levy and account is prepaid.                                      
               Please adjust this account and release the proceeds;                   
               products, accounts; and fixtures and release the order                 
               or orders of the court to Me immediately.                              
               Date  February 16, 2001                                                
               Employer ID # 530149347                                                
               Endorsement [signed] Roy-Allen: Watson                                 
          Whatever credit we might give petitioner for the implied                    
          concession in the letter of correction that petitioner owes tax             
          is negated by the attachment to that letter, which makes no                 





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