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On February 15, 2002, Richards Management Trust, Mr. Rich-
ards, and Richards Charitable Trust filed a joint brief in these
cases. That brief sets forth statements, contentions, and
arguments that the Court finds to be frivolous and/or ground-
less.9
8(...continued)
taxpayer to pay to the United States a penalty not
in excess of $25,000.
9Petitioners’ joint brief in these cases states 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: Everett D. Richards, 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
(continued...)
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