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1. Petitioner’s Underlying Tax Liabilities
for 1993-94
In her original petition and in her amended petition,
petitioner has asserted various arguments, most of which are
confused and sometimes unintelligible. As best we understand
them, however, the arguments appear to be directed to the
existence of the underlying tax liabilities for 1993 and 1994 and
are summarized below:
a. Petitioner never received wages because wagering on the
job is illegal.
b. Petitioner did not receive any payments in cash or
property; she received only Federal Reserve notes, which are not
cash, property, or assets of any kind.
c. The U.S. Government owes petitioner money in the form of
allowances and credits to which she is entitled which the
Government has failed and refused to pay.
Each of the above-described arguments challenges the existence or
amount of the underlying tax liabilities for 1993 and 1994. See
sec. 6330(c)(2)(B).
The undisputed facts in this case establish that petitioner
received a notice of deficiency for each of the years 1993 and
1994. Petitioner did not file any petition in this Court seeking
a redetermination of the proposed deficiencies. As a result,
upon the expiration of the statutory restriction on assessment
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