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Before you decide whether to petition this notice of
determination, you should know that the Tax Court is
empowered to impose monetary sanctions up to $25,000
for instituting or maintaining an action before it
primarily for delay or for taking a position that is
frivolous or groundless. It is our view that the
positions you have taken have no merit and are
groundless. [Citation omitted.]
Petitioner filed a petition disputing the determination. In
his objections to respondent’s motion for summary judgment,
petitioner attached copies of letters dated December 22, 2005,
that he allegedly sent to the IRS. In these letters, petitioner
stated that he was invoking the protection of the Fifth Amendment
regarding “each and every item, question, and or portion of an
item and or question” because he had not received any response
regarding his request for written confirmation that information
sought would not be used against him in any criminal
investigation or criminal prosecution. In a supplemental
objection filed on June 21, 2006, petitioner alleged his
“separation of citizenship with the corporate United States”.
Attached to the supplemental objection were letters dated April 5
and May 21, 2006, addressed to the Social Security Administration
(SSA) and the IRS, respectively. In his letter to the SSA,
petitioner asserted that it was by mistake, coercion,
misrepresentation, and intimidation that he obtained a Social
Security number and that he has changed his “Citizenship to South
Carolina Republic”. Petitioner further stated, in an attached
affidavit: “I Rescind, Terminate, Reject, Forfeit and Waive any
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Last modified: May 25, 2011