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from you by November 9, 2001, I will file a motion
under Tax Court Rule 91(f) to compel you to stipulate
to facts.
On December 14, 2001, the Order to Show Cause Under Rule
91(f) was issued to petitioner. Petitioner responded to that
order, attempting to condition his stipulation on recognition of
his assertion of the Fifth Amendment privilege, but he showed
neither reasonable fear of incrimination nor reasonable doubt as
to the accuracy of the proposed stipulations. By Order dated
January 10, 2002, the matters set forth in the proposed
stipulation were deemed established for purposes of this case.
The case was called from the calendar in Phoenix, Arizona,
on January 28, 2002. The respective trial memoranda of the
parties were filed. Petitioner’s trial memorandum set forth
inapplicable legal authorities dealing with illegal income in
support of his argument that respondent had the burden of proof.
Under evidentiary problems, petitioner set forth the following:
Evidentiary Problems: The evidence the Respondent
apparently intends to use the W-2's or 1099's. The
W-2's are jurisdictionally barred as they are reports
from “Wages” alleged to have been paid under
Subtitle C. This Court is without jurisdiction to
determine the Petitioner’s ‘employment’ status absent a
self-employment tax claim. The W-2's or 1099's are
otherwise invalid because they must be submitted to the
IRS by the preparer under penalty of perjury. 26
U.S.C. sec. 6065.
Trial was set for January 30, 2002.
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