Brian G. Takaba - Page 12




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          memorandum):  “[T]he clear and unequivocal language contained               
          under the several provisions of 26 CFR � 1.861 shows that the               
          income of United States citizens from the remuneration of                   
          services from sources within the United States are not included             
          as taxable or non-exempt income.”  The 861 argument is also                 
          contained in petitioner’s memorandum of points and authorities in           
          opposition to motion for summary judgment, which is signed by Mr.           
          Sulla.                                                                      
               Also attached to petitioner’s memorandum is petitioner’s               
          affidavit.  Attached to the affidavit are Exhibits, including an            
          Exhibit B, a letter to the Internal Revenue Service, dated April            
          11, 2001, in which, among other things, petitioner states:                  
               pursuant to the filing of the attached and completed                   
               IRS Form(s) I hereby challenge, controvert and/or                      
               refute any and all claims that I made any “wages” as                   
               defined in Title 26 United States Code(USC) � 3401(a)                  
               and/or that I received any remuneration from any source                
               for the afore said year(s) that is includable in “gross                
               income”, as defined in the operative sections of the                   
               IRC as listed in Title 26 Code of Federal Regulations                  
               (CFR) � 1.861-8(f)(1).  * * *                                          
          2001 Trial Session                                                          
               At the 2001 trial session, Mr. Sulla attempted to show cause           
          why we should not make absolute our orders sanctioning him and              
          petitioner under section 6673(a).  He attempted to show the good            
          faith of his argument that the wages and interest received by               
          petitioner in 1996 are exempt from Federal income taxation.  He             
          stated as a factual predicate for his argument that petitioner is           






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Last modified: May 25, 2011