Devery W. Hennard - Page 4

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               principal amount due, there is no basis for interest.                  
               (5) [The substitute Forms 1040] are not subscribed by                  
               the Secretary, per IRC 6020(b).[3]  Petitioner will need               
               to engage in a handwriting analysis during discovery to                
               verify that this is not a machine-written signature,                   
               but is, rather, the signature of the human being to be                 
               charged with the responsibility of verifying the                       
               alleged figures.  About the only way to cross-examine a                
               computer is to have a complete printout, of the human-                 
               readable source code, of all modules used to produce                   
               these reports and statements.                                          
          Additionally, petitioner thanked the Secretary but respectfully             
          declined the Secretary’s “unsolicited, and bad, legal and                   
          accounting advice”4 and asked to be placed on the “no call list”.           
               Respondent filed a Motion for Summary Judgment on March 16,            
          2005.  On March 17, 2005, we ordered petitioner to file a                   
          response to respondent’s motion on or before April 18, 2005.                
          Petitioner has not filed a response and did not appear at the               
          call of the instant case for trial on May 2, 2005, in Dallas,               

               3 Whether the substitute Forms 1040 qualify as returns under           
          sec. 6020(b) for purposes of the sec. 6651(a)(2), failure to pay,           
          addition to tax is discussed below.                                         
               4 In regard to the Secretary’s “advice” petitioner states:             
               The Secretary’s proposed accounting method, Form 1040,                 
               while applicable, is not as complete or accurate as the                
               accounting method preferred by petitioner.  The                        
               commonly available form most competently applicable to                 
               the alleged obligation is Form 1041.  By applying more                 
               suitable accounting methods, Petitioner’s distribution                 
               amount, if any, is considerably less than that asserted                
               by the collections agent.  By Petitioner’s analysis,                   
               the amount due is $0.                                                  
          Form 1041 is the U.S. Income Tax Return for Estates and Trusts.             

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