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petitioner to file his request for admissions. Petitioner failed
to do so.
On November 23, 2004, the Court lodged, in both dockets, a
document entitled “Probable Cause Affidavit” with attached
exhibits (PCA), which petitioner had submitted to the Court. The
PCA alleged various criminal acts taken by the Court, objected to
the Tax Court Rules, requested “production” of a Tax Court Judge,
and contained “interrogatories” directed to a Tax Court Judge.
On November 24, 2004, petitioner filed status reports in
both dockets. The status reports contain disrespectful and
vulgar statements directed to the Court, and we shall not repeat
them herein. That same day, in docket No. 20928-03, petitioner
filed a response to respondent’s motion to dismiss for failure to
state a claim upon which relief could be granted and to impose a
penalty under section 6673(a).4
Several of the documents filed or lodged with the Court by
petitioner contain the heading: “UNITED STATES TAX COURT (a
federal corporation, committing criminal acts under disguise of
providing professionally incompetent arbitration services, while
doing business in ‘this state’ via a tax exemption certificate.”
Petitioner has advanced shopworn arguments characteristic of
tax-protester rhetoric that has been universally rejected by this
4 We note that on the response petitioner also listed
docket No. 15561-04. For filing purposes, this docket number was
crossed out.
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