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various irrelevant and/or illogical statements some of which are
set forth below:
Petitioner received a “Notice of Deficiency” in error,
as he has not yet been proven to be a ‘taxpayer’ for
purposes of said “Notice of Deficiency”.
* * * * * * *
The Commissioner’s employees refused, and continue to
refuse to provide law(s) and/or authoritative
regulation(s) to the Petitioner proving that he was
subject to any part of Title 26, United States Code,
Subtitle A, for 1998.
* * * * * * *
Petitioner has derived no income from any of the
sources named by Congress in Title 26, USC, Subtitle A.
* * * * * * *
There are no laws and/or authoritative regulations in
Title 26, USC, Subtitle A that require a sovereign
citizen to file a Form 1040, U.S. Individual Income Tax
Return, O.M.B. Number 1545-0074 for any money earned in
the private sector of the U.S. economy.
* * * * * * *
Title 26, USC, Sections 6212 and 6213 have no
authoritative or implementing regulations.
* * * * * * *
For sovereign persons who have no requirement to file
and pay a Form 1040, U.S. Individual Income Tax Return,
O.M.B. number 1545-0074; the legal contest to prove
otherwise must be in compliance with 26 USC, Sections
7401 and 7403.
On November 18, 2005, respondent filed a motion to show
cause why proposed facts and evidence should not be accepted as
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