Wayne Curtis Siron - Page 10

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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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