Nicolas Charles Karkabe - Page 2




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               Petitioner resided in Hudson, New York, at the time he filed           
          the petition in this case.                                                  
               Respondent issued to petitioner a notice of deficiency                 
          (notice) for his taxable year 2003.  In that notice, respondent             
          determined a deficiency of $2,550 in, and an accuracy-related               
          penalty under section 6662(a)1 of $510 on, petitioner's Federal             
          income tax (tax) for that year.                                             
               The petition that petitioner filed commencing the instant              
          proceeding stated the following as grounds for his disagreement             
          with the notice that respondent issued for his taxable year 2003:           
               Schulz vs. IRS (No. 04-0196-CV) clearly demonstrates                   
               that lacking a federal court order, I have no obliga-                  
               tion to surrender documents or comply with any IRS                     
               correspondence and can not be held in contempt, ar-                    
               rested, detained, or otherwise punished                                
               I am currently a plaintiff USDC case# 04CV01211 We The                 
               People v U.S. Government (currently under US court of                  
               appeals in D.C. case 055395) and consider This defi-                   
               ciency notice harassment.  Lastly the 1040 form in                     
               question does not display a valid control # assigned by                
               the Office of Management & Budget in accordance with                   
               the Paperwork Reduction Act (PRA) making it a bootleg                  
               form and illegal [Reproduced literally.]                               
               On February 6, 2007, the Court issued an Order (Court’s                
          February 6, 2007 Order) directing petitioner to file a response             
          to respondent’s motion.  In that Order, the Court also found that           
          the petition contained statements, contentions, and arguments               
          that are frivolous and groundless.                                          


               1All section references are to the Internal Revenue Code in            
          effect for the year at issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      





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