Joseph Alan Fennell - another Hendrickson follower?

[Famspear]

John J. Bulten at losthorizons, in the thread entitled "NO options!", has referenced someone named "Joe Fennell":

http://www.losthorizons.com/phpBB/viewtopic.php?t=1075

The U.S. Tax Court does have a case, Joseph Alan Fennell v. Commissioner, docket no. 26285-07L. Fennell filed his petition on November 14, 2007. After a motion by the government to dismiss for failure to state a claim, the court dismissed Fennell's case on June 17, 2008.

The tax years involved were 2001 and 2002. Statutory notices of deficiency were apparently issued on February 22, 2006. It appears that Fennell did not file a timely petition in Tax Court. Fennell apparently admitted receiving the notice of deficiency for 2002, having "Refused for cause, without dishonor" (see footnote 3 of the Court's June 17, 2008 Order of Dismissal and Decision). The taxes would have been assessed long before Fennell filed his Tax Court case.

The Tax Court outlined "the gist" of Fennell's argument, quoting from Fennell's amended petition:

Respondent's alleged assessments of federal income tax against petitioner are based upon respondent's deliberate inclusion into petitioner's income of pay received in exchange for petitioner's non-federally privileged private sector labor.

Non-federally-privileged private sector labor is not properly the subject of an excise under the excise laws of the United States.

---From footnote 4 of the Court's June 17, 2008 Order of Dismissal and Decision, quoting from Fennell's amended petition.

The Tax Court rejected Fennell's argument, stating that his challenge "is frivolous and groundless", citing, inter alia, Internal Revenue Code section 61(a)(1); United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981); Monaco v. Commissioner, T.C. Memo 1998-284; Hartman v. Commissioner, 65 T.C. 542, 546 (1975); and Roat v. Commissioner, 847 F.2d 1379, 1381-1382 (9th Cir. 1988).

The Tax Court also concluded that Fennell had received the notices of deficiency, and that section 6330(c)(2)(B) bars Fennell from challenging the existence or amount of the tax liabilities.

Fennell is apparently appealing to the United States Court of Appeals for the D.C. circuit, case no. 08-1314.

[Famspear]

At the Court of Appeals, here's the docket so far:

09/25/2008 US TAX COURT CASE docketed. [08-1314]

09/25/2008 NOTICE OF APPEAL filed [1141222] by Mr. Joseph Alan Fennell of decision of U.S. Tax Court. [08-1314]

09/30/2008 CLERK'S ORDER filed [1141228] directing party to file initial submissions: APPELLANT docketing statement due 10/30/2008. APPELLANT certificate as to parties, etc. due 10/30/2008. APPELLANT statement of issues due 10/30/2008. APPELLANT underlying decision due 10/30/2008. APPELLANT deferred appendix statement due 10/30/2008. APPELLANT notice of appearance due 10/30/2008. APPELLANT procedural motions due 10/30/2008. APPELLANT dispositive motions due 11/14/2008; directing party to file initial submissions: APPELLEE entry of appearance due 10/30/2008. APPELLEE procedural motions due 10/30/2008. APPELLEE dispositive motions due 11/14/2008; Failure to respond shall result in dismissal of the case for lack of prosecution; The Clerk is directed to mail this order to appellant by certified mail, return receipt requested and by 1st class mail. [08-1314]

09/30/2008 CERTIFIED MAIL SENT [1141241] to Joseph Fennell with return receipt requested [Receipt No.7002 0860 0000 2631 0887] of order [1141228-2]. Certified Mail Receipt due 10/30/2008 from Joseph Alan Fennell. [08-1314]

09/30/2008 FIRST CLASS MAIL SENT [1141244] of order [1141228-2] to appellant [08-1314]

10/07/2008 CERTIFIED MAIL RECEIPT [1143038] RECEIVED from Joseph Fennell for order [1141241-2] sent to Appellant Mr. Joseph Alan Fennell [08-1314]

10/31/2008 ENTRY OF APPEARANCE filed [1147425] by Mr. Michael J. Haungs for Commissioner of Internal Revenue Service and Mrs. Christine Durney Mason for Commissioner of Internal Revenue Service [08-1314]

10/31/2008 MOTION filed [1147430] by Commissioner of Internal Revenue Service to transfer case "to the eleventh circuit, where venue properly lies." (Response to Motion served by mail due on 11/17/2008) [Service Date:10/30/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/04/2008 CERTIFICATE as to Parties, Rulings and Related Cases FILED [1148303] by Mr. Joseph Alan Fennell [Service Date:10/30/2008 ] [08-1314]

11/04/2008 MOTION filed [1148575] by Mr. Joseph Alan Fennell to supplement record (Response to Motion served by mail due on 11/17/2008) [Service Date:10/30/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/04/2008 MOTION filed [1148577] by Mr. Joseph Alan Fennell to strike the transcript (Response to Motion served by mail due on 11/17/2008) [Service Date:10/30/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314] [STYLED AS MOTION TO STRIKE FALSE AND UNSUPPORTED STATEMENTS IN TRANSCRIPT].

11/04/2008 DOCKETING STATEMENT FILED [1148583] by Mr. Joseph Alan Fennell [Service Date:10/30/2008 ] [08-1314]

11/04/2008 UNDERLYING DECISION IN CASE submitted [1148585] by Mr. Joseph Alan Fennell [Service Date:10/30/2008 ] [08-1314]

11/04/2008 STATEMENT of intent as to deferring the appendix FILED [1148589] by Mr. Joseph Alan Fennell [Service Date:10/30/2008 ] AppxDeferred [08-1314]

11/04/2008 STATEMENT of Issues FILED [1148591] by Mr. Joseph Alan Fennell [Service Date:10/30/2008 ] [08-1314]

11/04/2008 NOTICE FILED [1148592] by Mr. Joseph Alan Fennell to supplement the [Service Date:10/30/2008 ] [08-1314] [STYLED AS NOTICE TO THE COURT OF ERRORS IN AND OMISSIONS FROM DOCKETING SHEET]

11/17/2008 MOTION filed [1150258] by Mr. Joseph Alan Fennell for summary reversal (Response to Motion served by mail due on 12/01/2008) [Service Date:11/14/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]. Styled as "APPELLANT'S MOTION TO VOID ORDER OF THE UNITED STATES TAX COURT AND ENTER SUMMARY JUDGMENT IN FAVOR OF APPELLANT"

11/17/2008 MOTION filed [1150271] by Mr. Joseph Alan Fennell to strike the motion to transfer the appeal to the eleventh circuit. (Response to Motion served by mail due on 11/28/2008) [Service Date:11/13/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/17/2008 MOTION filed [1150279] by Mr. Joseph Alan Fennell TO SHOW CAUSE WHY APPELLEE SHOULD NOT BE HELD IN CONTEMPT FOR PERJURY. (Response to Motion served by mail due on 11/28/2008) [Service Date:11/13/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/17/2008 RESPONSE IN OPPOSITION FILED [1150304] by Commissioner of Internal Revenue Service to motion to supplement record,[1148575-2] [Service Date:11/17/2008 US mail] Copies: 5 (Response/Reply); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/17/2008 RESPONSE IN OPPOSITION FILED [1150307] by Mr. Joseph Alan Fennell to motion to transfer case to the eleventh circuit. [1147430-2] [Service Date:11/17/2008 US mail] Copies: 5 (Response/Reply); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/17/2008 RESPONSE IN OPPOSITION FILED [1150310] by Mr. Joseph Alan Fennell to motion to strike portions of the transcript,[1148577-2] [Service Date:11/17/2008 US mail] Copies: 5 (Response/Reply); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314].

11/26/2008 Modified Party Filer --[Edited 12/01/2008 by HTS] RESPONSE IN OPPOSITION FILED [1151837] by Commissioner of Internal Revenue Service to motion to show cause ,[1150279-2] [Service Date:11/25/2008 US mail] Copies: 5 (Response/Reply); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/26/2008 RESPONSE IN OPPOSITION FILED [1151842] by Commissioner of Internal Revenue Service to motion to strike document,[1150271-2] [Service Date:11/25/2008 US mail] Copies: 5 (Response/Reply); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

11/26/2008 RESPONSE IN OPPOSITION FILED [1151843] by Commissioner of Internal Revenue Service to motion for summary reversal,[1150258-2] [Service Date:11/25/2008 US mail] Copies: 5 (Response/Reply); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]

12/03/2008 MOTION (styled motion to exclude appellee's opposition to appellant's procedural motions for filing ouf of prescribed time") filed [1152950] by Mr. Joseph Alan Fennell to strike the response (Response to Motion served by mail due on 12/15/2008) [Service Date:12/01/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Applicable to this Party; Certificate of Parties: Previously Filed [08-1314]

12/11/2008 REPLY FILED [1154163] by Mr. Joseph Alan Fennell to response in opposition to motion for summary reversal. [1151843-2] [Service Date:12/06/2008 ] [08-1314]

12/11/2008 REPLY FILED [1154262] by Mr. Joseph Alan Fennell to response in opposition to motion to strike [1154248-2] [Service Date:12/06/2008 ] [08-1314]

12/11/2008 MOTION filed [1154287] by Mr. Joseph Alan Fennell to schedule oral argument (Response to Motion served by mail due on 12/29/2008) [Service Date:12/11/2008 ] Copies: 5 (Motion/Petition); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]. Styled as "REQUEST FOR ORAL ARGUMENT"

12/11/2008 NOTICE FILED [1154296] by Mr. Joseph Alan Fennell Styled as "APPELLANT'S OBJECTION TO APPELLEE'S MISCHARACTERIZATION OF APPELLANT'S APPEARANCE BEFORE THIS COURT". [Service Date:12/06/2008 ] [08-1314]

12/11/2008 NOTICE FILED [1154306] by Mr. Joseph Alan Fennell Styled as "OBJECTION TO APPELLEE'S DESIGNATION OF APPELLANT AS A 'TAXPAYER'". [Service Date:12/06/2008 ] [08-1314]

12/11/2008 REPLY FILED [1154481] by Mr. Joseph Alan Fennell to response to motion to show cause [1151837-2] [Service Date:12/06/2008 ] [08-1314]

12/12/2008 RESPONSE IN OPPOSITION FILED [1154248] by Commissioner of Internal Revenue Service to motion to strike document,[1152950-2] [Service Date:12/12/2008 US mail] Copies: 5 (Response/Reply); Pages: 1-10; Disclosure Statement: Not Attached; Certificate of Parties: Not Applicable to this Filing [08-1314]. Styled as "Opposition to Appellant's Motion to Exclude"

01/02/2009 ORIGINAL TAX COURT RECORD [1156770] received [08-1314] (1 purple folder of pleadings and 1 blue folder of exhibits)

[Nikki]

Tax Court's Order of Dismissal and Decision

Link revised

[ClobberroTestii]

Tax Court's Order of Dismissal and Decision

The link is not working. Here's what I get:
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[ClobberroTestii]

Try this: http://losthorizons.com/phpBB/viewtopic.php?t=955 for some interesting info on .....................The Task Force!

[Nikki]

Looks like the Task Farce has been a great success do far.

[Agent Observer]

I hope that was a joke Clobberro. If not, then I think we've found the translated meaning for "Cloberro Testii":

"Baghdad Bob"

We all know how much truth his famous statements held:

"They fled. The American louts fled. Indeed, concerning the fighting waged by the heroes of the Arab Socialist Baath Party yesterday, one amazing thing really is the cowardice of the American soldiers. we had not anticipated this."

"We defeated them yesterday. God willing, I will provide you with more information. I swear by God, I swear by God, those who are staying in Washington and London have thrown these mercenaries in a crematorium."

"They're not even [within] 100 miles [of Baghdad]. They are not in any place. They hold no place in Iraq. This is an illusion ... they are trying to sell to the others an illusion."

Seems as though Baghdad Bob missed his calling as a tax protestor. At the very least, he shares the same delusional outlook on reality, and never let a little thing like facts get in the way of how he viewed the world.

[ClobberroTestii]

I hope that was a joke Clobberro. If not, then I think we've found the translated meaning for "Cloberro Testii":

"Baghdad Bob"

Never heard of him. Does he have a sense of humor too?