TP Alleges IRS Conspires to Violate 13th Amendment?

[jcolvin2]

http://www.ustaxcourt.gov/InOpTodays/Se ... CM.WPD.pdf

Petitioner also challenges “the validity of all mailed documents due to lack of
official signature” and makes frivolous constitutional arguments including
allegations that IRS employees are conspiring to violate the Thirteenth Amendment,
which abolished slavery.

[LPC]

Petitioner also challenges “the validity of all mailed documents due to lack of
official signature” and makes frivolous constitutional arguments including
allegations that IRS employees are conspiring to violate the Thirteenth Amendment,
which abolished slavery.

Well it may be wrong (and frivolous), but at least it's coherent. The arguments described in the two preceding paragraphs of the opinion are incomprehensible.

E.g.,

The remaining arguments made by petitioner in her petition and in her response to respondent’s motion are entirely frivolous and unfounded. A position “is frivolous if it is contrary to established law and unsupported by a reasoned, colorable argument for change in the law.” Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986). This Court has ruled that arguments such as those petitioner asserts here are frivolous and wholly without merit. See Williams v. Commissioner, T.C. Memo. 1999-277.

For example, petitioner contends that the Internal Revenue Service is “Falsely applying 6020(b) Substitute for return program” in that “This return filed by the IRS was filed under the pretense of 26 USC 6020(b)” and that “There can be NO assessment for there can be NO SFR filed without taxpayers consent.” Petitioner continues by stating that “Petitioner has up to this point clearly and precisely shown that the IRS did file a SFR against petitioner file, entity. It is a return filed by the IRS NOT the petitioner” and that the IRS has “no such authority to file a SFR against anyone.”

[notorial dissent]

Well, I guess she just found out that just because she really really really believed something didn't make it so.

[JamesVincent]

Well, I guess she just found out that just because she really really really believed something didn't make it so.

She forgot to click her heels three times.