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read a prepared statement into the record. The statement was
filed with the Court as petitioners’ trial memorandum.
In the prepared statement, petitioners claimed that the
Federal income tax is unconstitutional. Petitioners asserted
that their constitutional rights have been violated and they are
the victims of an elaborate fraud perpetrated by respondent.
Petitioners stated that respondent does not have jurisdiction
over them or their documents. Petitioners claimed that the
filing of a tax return is voluntary and that respondent
fraudulently coerced them into believing that filing tax returns
was mandatory.
After petitioners’ statement was read into the record, the
Court informed petitioners that the Supreme Court has held that
the imposition of a Federal income tax is constitutional and that
the arguments petitioners set forth have been rejected by every
court presented with these claims. The Court warned petitioners
that proceeding with their argument could subject them to a
penalty up to $25,000.
The Court encouraged petitioners to conduct further research
and carefully read the caselaw before proceeding with their
misconceived arguments at trial. The Court repeatedly admonished
petitioners that their arguments have been consistently rejected
by all courts presented with the issue and that a penalty of up
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Last modified: May 25, 2011