Tax Court cases on appeal

[Nikki]

The United States Tax Court has released its "Report on Tax Court Cases on Appeal in Courts of Appeal" for July 27 through July 31, 2009.

The following are excerpts from the decisions / opinions in some of those cases. Keyboard warning

323-09 Donald R. Sparling Jr.

I make the claim of right as follows:
a) I have claimed a natural right.
b) The natural right to make a living.
c) The amount being claimed` is compensation for personal services rendered that was received as a payment of a debt that was owed to me.
d) The debt owed was for my personal labor furnished.
e) No profit was made

In a Disclosure Statement (Form 8275) also attached to his return, petitioner invoked "a common law immunity which rendered any money earned from the right of accession immune from taxation", and he described this immunity as a "White Citizens" right .

ORDERED AND DECIDED that petitioner is liable for a penalty to the United States under the provisions of section 667 3 (x)(1) in the amount of $3, 000.


171-07L Marian L. Moline
Petitioner timely filed Form 12153; Request for a Collection Process Hearing (section 6330 hearing). On this form petitioner wrote:
-This process is not legal according to the highest law of the land!
-You have no legal authority to levy/ seizure.

Attached to petitioner's request for a hearing were two printed form documents, one indicating that petitioner was not a resident of the United States, but rather was a resident of one of the 50 republic sovereign States, and the other demanding identification information of respondent's representative who issued the notice of intent to levy, as well as copies of his driver's license, Social Security card, and IRS identification card

Petitioner sent copies of the notices of deficiency for 2000 and 2001 to the Court, each containing a handwritten notation stating: "I hereby refute and invalidate this unsigned presentment, without dishonor. I do not owe this money! All rights reserved, Without Prejudice, UCC 1-207."


12000-07L Glen Robert Broemer
Petitioner also argued that respondent was equitably estopped from collecting the unpaid tax because of the wrongful actions of the CIA


12005-08L Richard Thompson
Petitioner attached to the Form 12153 an "Attachment letter", which he reproduced from a tax protestor website, containing a laundry list of grounds for objecting to the proposed levy. This list includes grounds that are legally irrelevant and factually inaccurate (e.g., alleged Federal tax lien, when only a proposed levy is at issue; alleged bankruptcy as a bar to levy)

ORDERED AND DECIDED that petitioner is liable for a penalty under section 6673(a)(1) in the amount of $1,000.

[ASITStands]

Is there a link to the report?

That would be interesting to review from time to time.

[Nikki]

The Court's report is reprinted in Tax Analysts' Tax Notes Today, but it is not updated to reflect the status of the appeals.

The report only contains case identification information. The added text is gleaned from the Tax Court opinions and decisions accessed through the Court's docket inquiry function.

[webhick]

12000-07L Glen Robert Broemer
Petitioner also argued that respondent was equitably estopped from collecting the unpaid tax because of the wrongful actions of the CIA

What it doesn't say is that the CIA was running a meth lab in his mailbox as well as a breeding facility for radio-controlled attack hamsters out of his basement. Petitioner filed a Schedule E to claim the rental income, which drew unwanted attention to both of the undercover operations. It was then that the CIA ran a black operation to hack the IRS mainframe and make it impossible for the IRS to take any collection action against their landlord.

[ASITStands]

The Court's report is reprinted in Tax Analysts' Tax Notes Today, but it is not updated to reflect the status of the appeals.

The report only contains case identification information. The added text is gleaned from the Tax Court opinions and decisions accessed through the Court's docket inquiry function.

Ok. I have LexisNexis currently, but I'm not aware of any such report there. Thanks.

Edited to correct my spelling errors lest anyone get after me!

[The Observer]

Tax Notes Today is reporting that Mr. Broemer got shut out of the Supreme Court when they denied certiorari yesterday. It appears that Broemer will have to put up with being forced into involuntary servitude.

[LPC]

12000-07L Glen Robert Broemer
Petitioner also argued that respondent was equitably estopped from collecting the unpaid tax because of the wrongful actions of the CIA

I looked this one up because the Supreme Court had denied cert., and one of the taxes being collected was a frivolous return penalty. The opinion of the Tax Court is published at T.C. Memo. 2009-72, and it doesn't explain why the frivolous return penalty was imposed.

The order of the 9th Circuit dismissing the appeal reads in its entirety as follows:

Petitioner’s motion to file the opening brief under seal is granted.

The court is in receipt of petitioner’s responses to this court’s December 10, 2009 order to show cause. A review of the record and the opening brief indicates that the questions raised in this appeal are so insubstantial as not to require further argument. See United States v. Hooton, 693 F.2d 857, 858 (9th Cir. 1982) (per curiam) (stating standard).

Accordingly, we summarily affirm the tax court’s judgment.

All pending motions are denied.

AFFIRMED.

[Paul]

The judges were obviously in a hurry to get back to plotting the next attempt to assassinate Castro.