Joseph W. McBride - Page 6

                                        - 6 -                                         
                 Within 30 days of the notice of determination,                       
            petitioner filed a petition with the Court commencing this                
            levy action.  Paragraph 4 of the amended petition sets forth              
            the reasons for petitioner’s belief that he is entitled to                
            relief.  It states as follows:                                            

                 4.   Set forth the relief requested and the reasons why              
                      you believe you are entitled to such relief.                    
                      1)   I interpreted the “relief” to mean why I                   
                           couldn’t pay the $60 Court Cost.                           
                      2)   I have responded to every letter the IRS                   
                           has sent with questions and the only                       
                           response was more intimidating letters                     
                           until 2002, when I received “Frivolous                     
                           questions” - “frivoulous [sic] - meaning                   
                           without serious attention.                                 
                           One of the questions is where is the                       
                           legislative regulation that requires                       
                           individuals [sic] taxpayers to file.                       
                           I can’t locate it.                                         

                 After respondent filed his motion for summary judgment,              
            the Court gave petitioner a period of time in which to                    
            respond to respondent’s motion.  Petitioner chose to file                 
            his own motion for summary judgment in response to                        
            respondent’s motion.  In that document, petitioner                        
            acknowledges that he received the notice of deficiency dated              
            October 13, 1998, issued for taxable year 1996, but he does               
            not address any other facts of the case.  Significantly,                  
            petitioner’s motion takes issue with none of the facts set                






Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011