- 5 - 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 anyPage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011