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will not address petitioner’s assertions “with somber reasoning
and copious citation of precedent; to do so might suggest that
these arguments have some colorable merit.” Crain v.
Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984). We conclude
that petitioner is liable for the 1997, 1998, and 1999 underlying
tax liabilities.
B. Petitioner’s Challenge to Respondent’s Determination To
Proceed With the Collection Action
Petitioner asserts that he did not receive a fair hearing
and that respondent’s decision to proceed with collection of his
1997, 1998, and 1999 income tax liabilities was an abuse of
discretion. Petitioner contends that Mrs. Strong did not permit
him to challenge the appropriateness of the collection action or
the existence of the underlying tax liabilities. According to
petitioner, Mrs. Strong repeatedly interrupted him during the
4(...continued)
(1) Former President Bill Clinton made a “presidential
campaign promise” that for people who “make $25,000.00 a year or
less, no taxes at all”. If respondent can collect taxes from
petitioner, a taxpayer who made less than $25,000 during the
years 1997, 1998, and 1999, then President Clinton’s campaign
promise was “vote fraud * * * making [his] presidency a fraud.”
Petitioner based this argument in part on a newspaper article in
the Milwaukee Journal Sentinel about a Texas mail fraud case that
arose out of the 2000 presidential election.
(2) Respondent owes petitioner at least $5,000 for reporting
suspected tax criminals.
(3) The IRS has stalked petitioner, “illegally [viewed] into
[petitioner’s] apartment”, and is part of a “United States
Government conspiracy” against petitioner that has caused
petitioner to experience “criminal harassment and criminal
humiliation”.
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Last modified: May 25, 2011