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attempt to cause the removal of Tax Court Judges5 by the
President of the United States. In an April 10, 2001, Order,
petitioner was given until June 11, 2001, to respond or object to
respondent’s Supplemental Motion to Dismiss and Motion for
Damages under I.R.C. Section 6673, both filed on April 6, 2001.
Petitioner sought and was granted an extension to July 11, 2001,
on which date her response was filed.
Petitioner’s July 11th response advised that she is no
longer seeking, through the office of the President of the United
States, to have Tax Court Judges removed. Petitioner now advises
that she would agree to the reduced amounts of income tax
deficiencies sought by respondent. Petitioner, however, without
providing any evidence or reasonable cause for relief, does not
agree that she is liable for the reduced additions to tax sought
by respondent for petitioner’s failure to file returns and/or pay
estimated tax for the taxable years 1989, 1990, 1991, 1992, and
1993. Finally, petitioner contends that no penalty should be
awarded under section 6673 because the delay in this case was
caused by respondent.
In particular, petitioner contends that it was respondent’s
refusal to correct the “erroneous Forms 1099" that caused the
delay. In light of the record in this case, we find petitioner’s
contentions to be disingenuous. Petitioner generally failed to
5 It is unclear whether petitioner was seeking to remove all
the Judges of this Court or only those who were assigned to or
acted on petitioner’s case.
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Last modified: May 25, 2011