Regina Bruce - Page 7

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          unlawful,4 and the IRS is abusive.  Furthermore, her conduct at             
          trial was highly improper.  She refused to answer factual                   
          questions during trial about how much money she earned, whether             
          she had ever filed a tax return, or whether she obtained tax                
          advice from anyone.  Instead, petitioner persisted in repeating             
          her statements about the illegality of the Internal Revenue Code            
          and the oppression of the IRS toward her and all fellow citizens.           
          When the Court reprimanded her for wasting time on frivolous                
          arguments, petitioner simply restated her beliefs and accused the           
          Court of trying to silence her.  Finally, when the Court denied             
          her objections as to the relevancy of respondent’s routine                  
          questions and ordered her to answer, petitioner answered each               
          question with “I have amnesia; I don’t know.”                               
               Petitioner was warned repeatedly that her arguments were               
          frivolous and that, if she continued in that vein, she would be             
          subject to an additional penalty.  Furthermore, when respondent             
          moved to impose the penalty, the Court gave petitioner an                   
          opportunity to file a reply brief.  Petitioner’s reply brief,               
          however, simply reiterated the protester arguments she advanced             
          at trial.  On this record, the Court grants respondent’s motion             




               4For example, petitioner attached a computer CD entitled A             
          Disturbing Expose’ of the United States Income Tax System to many           
          of her letters and affidavits.                                              





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