Roy Jay Stallard - Page 5

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                    4.  The notice of deficiency is ambiguous and                     
               without legal effect.  The error is an error of omis-                  
               sion.  Commissioner erred in drafting and issuing the                  
               document captioned “notice of deficiency” in that he                   
               omitted certain fundamental elements due process of law                
               requires for such notice to have substantive legal                     
               effect.                                                                
                                        FACTS                                         
                    a.  On the notice of deficiency or the accompany-                 
               ing documents there is no unequivocal statement of the                 
               law, statutory or otherwise1, by which the purposed tax                
               debt was established.                                                  
                    b.  On the notice of deficiency or the companying                 
               documents there is no unequivocal statement of the law,                
               statutory or otherwise that identifies the legal per-                  
               sonality of the person made liable for payment of the                  
               purported debt.                                                        
                    c.  On the notice of deficiency or the accompany-                 
               ing documents there is no unequivocal statement of                     
               fact, made under penalty of perjury, that brings the                   
               impact of the law specified in 2 and 3 above, against                  
               me.                                                                    
                    d.  On the notice of deficiency or the accompany-                 
               ing documents there is no unequivocal statement of                     
               fact, made under penalty of perjury that brings the                    
               impact of the statutes imposing the penalties against                  
               me.                                                                    
                    5.  I request that the court redetermine all of                   
               the liabilities purported on the notice of deficiency                  
               and the accompanying documents and set it them to zero                 
               on account of the facial defects of the so-called                      
               notice.                                                                
               _______________________                                                
               126 CFR 601.106(f)(1)                                                  










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