Robert D. Hill - Page 4

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               taxes are Code Sections 6001, 6011, and 6012 and none                  
               of them identifies any statute which makes me “liable”                 
               for income taxes, requires me “to pay” such a tax; or                  
               requires me to accurately “self-assess” myself with any                
               such tax.                                                              
               *       *       *       *       *       *       *                      
               Code Section 6011 states, “When required by regulation                 
               ... any person made liable for any tax...” shall do                    
               certain things.  However, like Code Section 6001,                      
               Section 6011 does not even mention income taxes, let                   
               alone identify any regulation that “requires” me to do                 
               anything with respect to income taxes.                                 
               *       *       *       *       *       *       *                      
                    And Code Section 6012 does not even contain the                   
               word “liability”, “liable”, or “self-assessment”;                      
               therefore, this section can have nothing to do with                    
               making me “liable” for income taxes or putting me on                   
               notice that I required [sic] to “self-assess” myself.                  
               *       *       *       *       *       *       *                      
                    In addition your letter claiming that I had filed                 
               a “frivolous” income tax return made no mention at all                 
               of my claims (let alone refute them) that:                             
                    1.  No Section of the Internal Revenue Code makes                 
               me “liable” for income taxes.                                          
                    2.  “Income” is not defined in the Code.                          
                    3.  The Supreme Court defined “income” as being a                 
               corporate profit.  And                                                 
                    4.  Since I know the constitutional definition of                 
               “income”, if I were to swear under penalty of perjury                  
               to receiving anything other than “zero” income, I would                
               be swearing falsely, and thus I would be committing                    
               perjury under at least two statutes.                                   
               On October 15, 2001, respondent sent to petitioner a letter            
          informing him about changes which respondent proposed to make to            
          petitioner’s 1999 return.  These changes included the unreported            





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