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petitioner was further ordered to provide separate statements of
every fact upon which he based the assignments of error.
Finally, the Court ordered that respondent’s motion to dismiss
for failure to state a claim upon which relief can be granted, be
calendared for hearing at the Court’s motion session on March 23,
2005. In the order, the Court also reminded the parties that
Rule 50(c) allows a party to submit a written statement in lieu
of or in addition to attending the hearing.
Petitioner timely filed his second amended petition on March
10, 2005. This case was called during the Court’s motions
session on March 23, 2005, for hearing on respondent’s motion to
dismiss for failure to state a claim upon which relief can be
granted. Respondent appeared and was heard. Petitioner did not
appear, nor did he file a written statement of his position
pursuant to Rule 50(c).
The Court denied respondent’s motion to dismiss. However,
the Court ordered stricken so much of petitioner’s second amended
petition as was based upon frivolous tax protester arguments. In
particular, the Court struck from petitioner’s petition the
allegation that his income of $51,114 in 2002 did not qualify as
taxable income under section 861. As a result, petitioner’s
remaining assignments of error are:
• The IRS has listed $1,229 as income from cancellation
of debt. The debt in question was the subject of
bankruptcy. No debt was “forgiven”.; and
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Last modified: May 25, 2011