Devery W. Hennard - Page 3

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          6651(a)(1) (failure to file a return), 6651(a)(2) (failure to pay           
          tax shown on a return), and 6654 (failure to pay estimated income           
          tax) for the 1998, 1999, 2000, and 2001 taxable years as follows:           

           Year        Deficiency   6651(a)(1)   6651(a)(2)        6654               
           1998        $44,291        $9,965.48    $11,072.75    $2,010.24            
           1999        $29,625        $6,665.63     $7,258.13    $1,422.71            
           2000        $39,652        $8,921.70     $7,335.62    $2,132.64            
           2001        $45,724       $10,287.90     $5,715.50    $1,809.44            

               Petitioner timely filed a petition with this Court asserting           
          “all of his inalienable rights and commercial rights at Natural             
          Law, Common Law and Maritime Law, as well as any statutory rights           
          that may exist and apply.” and raised numerous typical tax                  
          protester arguments including:                                              
               (1) The Secretary, including the IRS, is not authorized                
               to practice law in this state.  Yet, every single                      
               publication, and practically every letter, includes                    
               statements that can be considered as nothing but the                   
               rendering of legal advice, especially regarding the                    
               accounting method applicable and thus the form suitable                
               for using that accounting method.  Whatever else this                  
               fact may support, the IRS has tendered legal advice to                 
               petitioner, giving rise, at the very least, to a                       
               definite conflict of interest.  (2) The Secretary acts                 
               as a collection agent for an undisclosed principal,                    
               which principal is an unknown beneficiary of the                       
               alleged fiduciary obligation at issue. * * * Without a                 
               known beneficiary, petitioner has no fiduciary                         
               obligation.[2]  (3) There being no principal amount due,               
               there is no basis for penalties.  (4) There being no                   

               2 Petitioner warns respondent that it is a potentially                 
          serious offense to use the United States Postal Service to                  
          attempt to coerce an alleged fiduciary to divert funds from a               
          known beneficiary to an unknown beneficiary.                                

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