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can have penalties imposed per IRC � 6673(a)(1).” Respondent
included a Form 4340, Certificate of Assessments, Payments, and
Other Specified Matters, for 1998 with this letter.
On March 8, 2002, Mr. Jewett sent to the Internal Revenue
Service Appeals Office a letter incorporating and adding to
petitioner’s frivolous arguments contained in the hearing
request. Mr. Jewett’s letter consisted of 37 pages of tax-
protester boilerplate, including:
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 C1.17 or Article 4, Sec., 3, C1.2 of
the Constitution of the United States. The individuals
named herein are natural born Citizens of one of the 50
Republic states, under the Constitution and Law.
A hearing pursuant to petitioner’s hearing request was
conducted on March 28, 2002, with a court reporter, petitioner,
Mr. Jewett, and Settlement Officer Mark Kennedy and Appeals
Office Team Manager Ronald Albert for the Internal Revenue
Service, present. A transcript of the proceedings was made. Mr.
Jewett repeated his frivolous arguments. For example, Mr. Jewett
argued:
MR. JEWETT: Now, one of the items that I mentioned in
my letter to you was that the - - this document, which the
I.R.S. says is a notice of deficiency, was not signed by the
Secretary. * * * So, therefore, unless the Internal
Revenue Service can produce to you a delegation order
indicating that this individual had authority to sign this
notice of deficiency on behalf of the Secretary, for that
reason alone, sir, you must make a determination that the
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