Tracee Creen - Page 4

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          Order), the Court granted respondent’s motion to amend answer and           
          denied petitioner’s September 4, 2002 motion to dismiss.  In that           
          Order, the Court indicated that petitioner’s September 4, 2002              
          motion to dismiss contained various statements, arguments, and              
          contentions that the Court found to be frivolous and/or ground-             
          less.4  In the Court’s September 5, 2002 Order, the Court re-               

               4The following excerpts from petitioner’s September 4, 2002            
          motion to dismiss illustrate the various frivolous and/or ground-           
          less statements, arguments, and contentions contained in that               
               1.   Very few citizens and residents of the United                     
                    States, domestic corporations, trusts, partner-                   
                    ships, etc., are liable for federal income taxes                  
                    imposed by Subtitle A of the Internal Revenue Code                
                    that require keeping books and records and filing                 
                    returns.  Taxing and liability statutes do not                    
                    apply to income sources, articles, activities and                 
                    transactions of the American people and domestic                  
                    juristic entities other than those who receive                    
                    income from foreign sources, insular possessions                  
                    of the United States, and maritime activity regu-                 
                    lated by treaty. * * *                                            
                  *       *       *       *       *       *       *                   
               4.   Court documents and published district and circuit                
                    court decisions verify that the Internal Revenue                  
                    Service is agent of the [federal] United States of                
                    America, not Government of the United States.                     
                    * * * Court records therefore verify that Internal                
                    Revenue Service personnel are agents of a foreign                 
                    government and Internal Revenue Service claims are                
                    made on behalf of a government foreign to the                     
                    United States.                                                    
                  *       *       *       *       *       *       *                   
               U.S. Tax Court subject matter jurisdiction is                          
               limited to determining the correct amount of a defi-                   

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