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The following are the reasons set forth in the amended
petition why petitioner believes he is entitled to relief:
Since 1976 I have been the victim of an eleborate
[sic] fraud. Each and every year I have tried to
get the IRS and or Tax Court to address and
fairly assess what I have been telling them.
They have chose [sic] to to [sic] lie and cover-
up this criminal conduct. It has been easier to
ignore me than allow the truth to be known.
At the outset, we note that the Court is unable to
verify the statement in petitioner’s imperfect petition
that petitioner has “filed a petition each year for the
past 18 years.” Similarly, the Court cannot verify the
statement in petitioner’s amended petition that “Since
1976 * * * [in] Each and every year I have tried to get
the IRS and or Tax Court to address and fairly assess
what I have been telling them.”
The records of this Court show that, in addition
to the instant petition, petitioner has filed two other
petitions; viz docket Nos. 18366-90 and 5762-02L. In
the case of the petition at docket No. 18366-90, the
Commissioner filed a motion to dismiss for lack of
jurisdiction. The Court issued a notice of filing of
the Commissioner’s motion and directed petitioner to
file an objection by a date certain. Petitioner filed
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Last modified: May 25, 2011