Gregory Meeker - Page 4

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          CONCLUSIONS AT LAW TAX COURT JUDGE DEMANDED.”  Petitioner                   
          attached to the petition:  (1) The first page of the notice of              
          deficiency for 2002; (2) the decision letter for 2001; (3) the              
          notice of determination regarding the proposed levy for income              
          taxes for 1999 and 2000; and (4) the notice of determination                
          regarding notice of Federal tax lien for the section 6702 penalty           
          for 1999 and 2000.                                                          
               On October 29, 2004, respondent filed a motion to dismiss              
          for failure to state a claim upon which relief could be granted.            
               On November 15, 2004, petitioner filed an objection to                 
          respondent’s motion to dismiss.                                             
               On February 7, 2005, petitioner filed a motion to enforce              
          Rule 36.2  This motion contained frivolous and groundless                   
          arguments.  The Court denied this motion.                                   
               Petitioner attempted to file several other documents with              
          the Court that the Office of the Clerk of the Court returned to             
          petitioner as unfilable.  The returned documents included a                 
          “motion to set aside defaults” and a “verified motion to enforce            
          default against IRS by summary judgement”.  These documents                 
          contained frivolous and groundless arguments.                               

               2  Rule 36(a) provides, in pertinent part, that “The                   
          Commissioner shall have 60 days from the date of service of the             
          petition within which to file an answer, or 45 days from that               
          date within which to move with respect to the petition.”                    

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