Deborah Carman Goodin - Page 10

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               lous arguments in this proceeding, our office will                     
               request the Tax Court to impose damages against you                    
               under section 6673.                                                    
               On March 11, 2005, respondent sent a letter to petitioner              
          (respondent’s March 11, 2005 letter), which stated in pertinent             
                    Enclosed is a copy of a recent opinion, Kilgore v.                
               Commissioner, T.C. Memo. 2005-24 (filed February 15,                   
               2005).  In Kilgore, the Tax Court granted respondent’s                 
               motion for summary judgment, and in doing so, rejected                 
               as frivolous many of the same arguments you have made                  
               in your case.  The Tax Court also granted respondent’s                 
               motion for damages under section 6673, and ordered the                 
               petitioner in Kilgore to pay the United States a pen-                  
               alty of $10,000.                                                       
               In response to respondent’s March 11, 2005 letter, on a date           
          not disclosed by the record in March 2005, petitioner sent to               
          respondent another affidavit entitled “PETITION Private Redress             
          of Grievance in the Absence of Judicial Process In the form of An           
          Affidavit With Imperative Need for Response” (petitioner’s March            
          2005 affidavit), which stated in pertinent part:                            
                    This is in response to your notice dated March                    
               11th, 2005.  I have found talking with you to be very                  
               difficult.  Affiant seeks a bill which Mr. Young and                   
               the Corporate United States, state Affiant owes.                       
                    Send me a certified bill that the federal govern-                 
               ment says I owe which is verified per Black’s Law                      
               Dictionary and that you have personal knowledge con-                   
               cerning this debt.                                                     
                    Affiant is sending this petition to avoid Judicial                
               Process and objects to Motion for Summary Judgment.                    
                    Do you not realize the hardship and duress you and                
               your organization place on people.  The tremendous debt                
               already established and placed on Affiant through                      

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