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On February 15, 2002, approximately 2� months after the due
date of the simultaneous opening briefs (i.e., November 29, 2001)
ordered by the Court in its October 15, 2001 Order, Mr. Richards
filed in these cases a motion for leave to file a brief out of
time and lodged a brief in these cases. The Court granted that
motion on February 15, 2002, and had that brief filed. The brief
set forth statements, contentions, and arguments that the Court
found to be frivolous and/or groundless.7
7Petitioners’ 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: 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 * * *.
(continued...)
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