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willing to file any and every form or return that we
are required by law to file. We desire to pay every
penny of tax that we are required by law to pay. We
have no desire to obstruct or hamper any valid
government agency or function. Just send us the law
making us liable for paying income tax.
On January 23, 2002, Jerry Arthur Jewett (Mr. Jewett)
executed a power of attorney, Form 2848, Power of Attorney and
Declaration of Representative. On February 25, 2002, Mr. Jewett
sent to the IRS Appeals Office a letter incorporating and adding
to petitioners’ frivolous arguments and asserting:
1. The individual or individuals named above are
not “persons or a person” liable for the income tax or
required to file a Form 1040, by virtue of non-
residence in, or lack of income earned within, or
effectively connected to, any U.S. Territory,
Possession and/or enclave deriving authority from
Article I, Sec. 2 Cl. 17 or Article 4, Sec. 3, Cl. 2 of
the Constitution of the United States. The individual
or individuals named herein are natural born Citizens
of one of the 50 Republic states, under the
Constitution and Law.
Although the pages of the letter were unnumbered, it consisted of
33 pages of tax protester boilerplate.
A hearing pursuant to petitioners’ request was conducted on
March 21, 2002, with a court reporter present. A transcript of
the proceedings was made. At the hearing, Mr. Jewett repeated
his frivolous arguments. Among other things, Mr. Jewett argued:
MR. JEWETT: * * * So the only case which
addresses the issue of wages not being income and a
tax, an individual is not a taxpayer within the meaning
of the Internal Revenue Code is the John Cheek case and
it supports the position of my clients.
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