- 3 - 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”.; andPage: Previous 1 2 3 4 5 Next
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