- 5 - minded petitioner about section 6673(a)(1)5 and indicated that it would be inclined to impose a penalty on her under that section not in excess of $25,000 in the event that she continued to make 4(...continued) ciency and whether or not proper procedure was used for determining the deficiency. Where venue, subject matter jurisdiction and other collateral issues are concerned, and where IRS personnel malfeasance and misfeasance are concerned, district courts of the United States, and under some circumstance, common law courts in States of the Union, have subject matter jurisdiction. Further, the U.S. Tax Court, which now appears to be classified as an Article I court of the United States, does not proceed in the course of the common law, as required by the Fifth, Sixth and Seventh Amendment to the Constitution of the United States, so it is incompetent to provide remedies prescribed by the Constitution and laws of the United States. Therefore, I move for the U.S. Tax Court to dismiss this matter for lack of subject matter jurisdiction. [Reproduced literally.] 5Sec. 6673(a)(1) provides in pertinent part: SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS. (a) Tax Court Proceedings.-- (1) Procedures instituted primarily for de- lay, etc.--Whenever it appears to the Tax Court that-- (A) proceedings before it have been instituted or maintained by the taxpayer primarily for delay, [or] (B) the taxpayer’s position in such proceeding is frivolous or groundless, * * * the Tax Court, in its decision, may require the tax- payer to pay to the United States a penalty not in excess of $25,000.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011