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You have until October 25, 2001 to produce the evidence
and list of witnesses.
If you fail to do so, then I will have no
alternative but to use formal discovery methods to
compel you to provide the information. In addition, I
will file a Motion for Summary Judgment. Since you
will be the one who has the burden of proof, all I have
to do is establish that there is an absence of evidence
to prove an essential element of your case.
I hope we now understand each other. If you
persist in continuing with your idle threats, then I
will take appropriate action to inform the court that
you are unnecessarily delaying the proceedings and if
possible I will seek sanctions against you.
In a letter dated October 18, 2001, respondent’s counsel
responded to petitioner’s letter. The response included the
following paragraphs:
Furthermore, I am attaching a letter written by
you in 1996. This letter indicates your frivolous
positions regarding the federal income tax. These
positions include that you were unable to determine
that you are a citizen or resident of the United States
and that there is no evidence of “gross income from a
source within, or from a trade or business which is
effectively connected with the United States.” You
made these frivolous statements even though you live in
Arizona and received numerous Forms 1099 for the 1995
taxable year (one of them even from the federal
government’s Office of Personnel Management Retirement
and Insurance).
These arguments have failed repeatedly before the
Tax Court. Your arguments will fail. Furthermore, I
believe the Tax Court will impose a sanction on you for
wasting their time with these frivolous positions. It
really is in your best interest to try and settle this
case. I would be happy to look at any deductions you
may have that would decrease your tax.
I am looking forward to receiving a proposed
Stipulation of Facts from you. If I do not receive one
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