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Court found to be frivolous and/or groundless.6
6Petitioners’ brief in these cases stated in pertinent part:
This is a proceeding to determine if the Internal
Revenue Service can ignore the strict limitations
imposed on it by Congress, via the Code of Federal
Regulations, and its’ [sic] own required administrative
procedures to extort assets from unsuspecting inhabit-
ants of one of the fifty (50) states of the United
States of America, to wit: Ronald Herbst, et al.
* * * * * * *
U.S.C. Title 26 Section 7602 is the I.R.S.’s authority
to examine books and records regarding “internal reve-
nue tax”--not income tax. This is corroborated by the
fact that the implementing regulation for Section 7602
is located in C.F.R. Title 27, parts 70, 170 and 296.
* * * * * * *
In accordance with C.F.R. 1.861-8(f) petitioners, et
al, do not receive any “income” or receipts from a
“taxable source”.
* * * * * * *
Petitioners, et al, have never been legally assessed
any tax as required by U.S.C. Title 26 Section 6203 and
C.F.R. regulation 301.6203-1 and corroborated in Bull
v. U.S., 295 US 247 * * *.
Petitioners, et al, determinations are based on Supreme
Court decisions, Treasury Orders, U.S.C. Title 26
codes, and implementing (or lack of implementing)
C.F.R. Title 26 regulations and various other refer-
ences, and as such cannot be considered frivolous or
“. . . a hodgepodge of unsupported assertions, irrele-
vant platitudes and legalistic gibberish.”
* * * * * * *
Ronald Herbst, et al, petitioners in the cases at
Docket Nos. 9999-00, 10000-00, 10001-00 and 10002-00
are not liable for any income tax, penalties and/or
(continued...)
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