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Judgment was entered against petitioner on July 8, 1997, and
petitioner was sentenced to imprisonment for a term of 151 months
on the conspiracy count and for terms of 36 months for each
section 7206(1) count, all terms to run concurrently and to be
followed by supervised release.
On September 24, 1998, respondent sent to petitioner the
statutory notice of deficiency described above. The deficiencies
were based in large part upon respondent’s determination that
petitioner received unreported income of $85,000 from marijuana
sales in 1990 and in 1991. Among other adjustments, respondent
also determined that petitioner had unreported income for 1991 of
$9,171 from M.J. Lord. On October 8, 1998, a petition was filed
with this Court disputing the full amount of the deficiencies and
penalties. At that time, petitioner was incarcerated in
Pennsylvania. The petition further asserted indigence, averred
that respondent bore the burden of proof “as to newly enacted
statute and T.C. R.142(b)”, alleged the bar of the statute of
limitations, and set forth erroneous and nonsensical references
to various provisions of the U.S. Constitution.
Respondent answered the petition and additionally specified
facts in support of the fraud allegations. The answer also
asserted a claim for increased deficiencies of $28,050 and
$29,313 for 1990 and 1991, respectively, and corresponding
increases in penalties of $21,037 for 1990 and $21,984.50 for
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