Tax Protester without a Cause

[LPC]

On Monday (11/7/2011), the Supreme Court denied certiorari in Danielle Biton v. Commissioner, No. 11-6691. Wondering what the case was about, I went back to the DC Circuit and the Tax Court.

I'm still not sure what the case was about, but it was very strange.

The Tax Court (No. 000635-09) dismissed the case for lack of prosecution. The "order of dismissal and decision" states that the case could have been decided on the merits, because the Commissioner had submitted a "request for admissions" with 41 numbered paragraphs, to which the petitioner never properly responded:

Ms . Biton's response consists of 4 numbered paragraphs, not 41. Paragraph 2 includes a general statement that Ms. Biton "denies all of [respondent's counsel's] information that she is relying on and states that wrong has been committed against three innocent women"--the "wrong" that Ms . Biton has previously alleged that has no apparent connection to the deficiency at issue in this case. This statement does not comply with Rule 90(c)(1)'s requirement of .an answer "specifically admitting or denying the matter".

Ms . Biton's response makes statements, similar to those in her previous submissions, related to alleged lies and fraud in the New York courts; but her response does not contain any form of the word "object". Her response does not comply with Rule 90(c)(2)'s requirement of "an objection, stating in detail the reasons therefor". (In the alternative, if the statement is an objection, then it is not a well-grounded objection, and it is overruled.)

As a result, in the absence of any "answer specifically admitting or denying the matter" or any "objection, stating in detail the reasons therefor", defendant's requests are deemed admitted pursuant to Rule 90(c).

For some reason, Biton, a resident of NY, filed her appeal with the DC Circuit instead of the 2nd Circuit. The DC Circuit dismissed the appeal for lack of jurisdiction because Biton failed to file her appeal within 90 days of the dismissal by the Tax Court. I wasn't willing to pay the fee to download her "brief" of 138 pages, but I was intrigued by the docket entry of 5/12/2011 for "LETTER FILED [1308263] by Danielle Biton informing the court that she is not a United States citizen, etc."

The letter is handwritten, but short, and I'll transcribe it for you:

UNITED STATES TAX COURT OF APPEALS
333 Constitution Ave. NW
Washington, DC 2001

DB
PO Box 302
NY, NY 10013

Dear Clerk of Court:

I am not a US Citizen. When I went to England, CIA conspired against me broke international law. Release tax liability, and I hold the United States of America accountable before the Court of law. US of A has acted criminally, with malice, and has violated my Geneva Convention rights, as well as my family. We are not to be harmed you have gased, [sic] raped, sexually exploited, and took our rights long time ago. NO MORE!

Danielle Biton
on behalf of Carlene and Crystal

We are no longer your victims and the Jews who crucified three women.

[AndyK]

The Jews. It's always the Jews.

When are these pro se filers ever going to realize that the Jews not only control their lives, but have the entire government and courts under their thumbs.

[Famspear]

The Jews. It's always the Jews.

When are these pro se filers ever going to realize that the Jews not only control their lives, but have the entire government and courts under their thumbs.

If you google the name "Danielle Biton," you'll find even more of the weird stuff, including:

http://goldapple18.wordpress.com/

[JamesVincent]

Alright, I give up. I got as far as the damn Jewish home-sexual Judges hooking up with damn Jewish Homo-sexual lawyers taking away our property that we never bought and attacking us yada yada yada...... WTF is this person smoking?

[AndyK]

Seems like someone is seriously off her medication.

[LPC]

If you google the name "Danielle Biton," you'll find even more of the weird stuff,

There are also videos, but I don't have time to sit through them.

Like so much of these kinds of rants, it's all heat and no light. Full of conclusions but no mention of any specific fact supporting any conclusion. You could probably search for days and never find any clear statement of what she thinks happened to her.

Incidentally, the deficiency upheld by the Tax Court was for the year 2005 in an amount of more than $65,000. I wonder what she did to earn that much money in 2005.

I'm beginning to think that the Tax Court case and its appeals were never about taxes. It was just another forum in which she could rant about the injustice and corruption under which she has suffered (whatever it was).

[Pottapaug1938]

The Jews. It's always the Jews.

When are these pro se filers ever going to realize that the Jews not only control their lives, but have the entire government and courts under their thumbs.

If you google the name "Danielle Biton," you'll find even more of the weird stuff, including:

http://goldapple18.wordpress.com/

Goldapple? More like Roadapple.

[darling]

From my amateur armchair diagnosis, Ms. Biton suffers from paranoid schizophrenia or similar disorder. While it's delightful to mock people like the Browns and Hendrickson, I don't much care for making fun of the genuinely mentally ill.

[Edit: I suppose it's possible Messers B and H also suffer from some kind of genuine personality disorder. Nevertheless, different league.]

[jkeeb]

Incidentally, the deficiency upheld by the Tax Court was for the year 2005 in an amount of more than $65,000. I wonder what she did to earn that much money in 2005.

Reading from the failure to pros hearing, at least one issue was a home sale. Given the myriad ways to avoid tax on sale of residence, it is quite possible the nut didn't owe any tax anyway.

[Doktor Avalanche]

[LPC]

From my amateur armchair diagnosis, Ms. Biton suffers from paranoid schizophrenia or similar disorder. While it's delightful to mock people like the Browns and Hendrickson, I don't much care for making fun of the genuinely mentally ill.

You're probably right. My bad.

[Edit: I suppose it's possible Messers B and H also suffer from some kind of genuine personality disorder. Nevertheless, different league.]

Yes, completely different. People who are mentally ill are unhappy. People with personality disorders make other people unhappy.

[Lambkin]

It's a fine line to walk. Many tax protesters show signs of damage, to varying degrees. Society and our legal system have trouble navigating this area.