Technically speaking, there are as yet no "official reports" of any of Hendrickson's caseS (plural) because none of the decisions in any of his cases have yet been published in any official reporter (such as the West Federal Reporter system, which reports decisions of the federal Circuit Courts of Appeals).Thillum wrote:If anyone knows where to find the official reports on Pete Hendrickson's case, I would be very appreciative.
The best way to get copies of unpublished orders and rulings in Hendricksons caseS (plural) is through PACER. There are pointers to some of those rulings at http://tpgurus.wikidot.com/peter-hendrickson
If you meant something different by "official reports" than what I have described above, then you'll have to be more specific.
This is wrong in several ways. Excise taxes are NOT apportioned, but must be uniform throughout the states. And apportionment is by its nature unequal, because it is proportionate based on population.Thillum wrote:So, Indirect tax, is an excise tax that must be apportioned equally among the states
That (and the stuff that follows it) is simply your opinion.Thillum wrote:Understand, that if FEDERAL INCOME TAX was a direct tax, this inherently would imply that the freedom to pursuit life, liberty and property is a farce, because in effect what you make is to a lesser degree in servitude, aka slavery.
Therein is the legal entity known as you written in all capital letters; ROBERT SOUZA is not Robert Souza.[/quote]
Nonsense. You (and others) just make this kind of stuff up, because there is no statute or court decision to support your statement. Quite the opposite, in fact:
From the Tax Protester FAQ:
United States v. Glen H. Stinson et al., 2005 TNT 160-2, No. CIV-03-50-R (U.S.D.C. W.D.Okla. 7/22/2005) (tax assessments reduced to judgment and fraudulent conveyances set aside).“Defendant Glenn Stinson argues that the case should be dismissed or “quashed” on the grounds that: ... 4) GLENN STINSON and NAOMI STINSON, as spelled in all capital letters in the caption of this case, are “tombstone names,” and therefore, are “nonliving persons” who have never conducted any business in Oklahoma; ....
“Defendant Glenn Stinson purports to be confused as to whether the Government’s complaint in this proceeding is directed at “Glenn Stinson and Naomi Stinson” or against “GLENN STINSON and NAOMI STINSON.” The difference between the fully capitalized and the first-letter capitalized versions of the Defendants’ names is immaterial, and provides no defense to the claims asserted by the Government.”
Mogi J. Rofick v. Commissioner, 87 AFTR2d ¶2001-1003, 2001 TNT 112-95, No. 00-CV-74333-DT (U.S.D.C. E.D.Mich. 5/9/2001) (complaint to abate taxes dismissed).“Plaintiff also contends that the person designated as “MOGI JASON ROFICK” in all capital letters on the IRS notices is a fictitious entity created by the IRS with the purpose of taking title to his property as his name is “Mogi Jason Rofick,” designated by both capital and lower case letters. The Court finds this argument to be frivolous.”
Cris Timothy, Hillman v. Secretary of Treasury, 85 AFTR2d ¶2000-707, 2000 TNT 111-13, No. 1:99cv136 (U.S.D.C. W.D. Mich. 3/28/2000).“In his various motions to strike, plaintiff seeks to have the court strike a number of the United States’ filings from the record of this case, on the basis that these filings are ‘directed to a person not a party to this instant case.’ More specifically, plaintiff complains that the United States’ filings have been directed to a person named CRIS TIMOTHY HILLMAN, whose name is spelled in bold, capital letters, in contrast with plaintiff’s name, which is spelled in upper and lower case letters, which are, according to him ‘proper English.’ [Footnote omitted] Plaintiff contends that the person CRIS TIMOTHY HILLMAN ‘is either a dead person or a corporate fiction’ who is not a party to this case.
“To the extent that the mere usage of a boldface font or all capital letters may be considered a misspelling of plaintiff’s name -- a proposition which the court seriously doubts -- it is an error which is purely technical in nature. In some instances, the law will not countenance technical errors. However, the misspelling of a party’s name on a pleading or filing in an action in a United States District Court is not one of those instances. Such an error in this situation must be considered one of form not substance, and assuming that a party receives the document containing the misspelling and realizes it is directed to him, no reason exists not to hold that party to have notice of the document’s contents. Here, plaintiff must have received the documents containing the alleged misspellings, for he has moved to strike them. Because they were sent to his address, contained the case caption, and were identified by the correct case number, the court finds that he must have realized they were directed to him -- how could he not recognize this? In summary, because the manner in which plaintiff’s name is spelled, printed, or punctuated on filings in this case does not, in the court’s view, impact on the substance of the pleadings, the court denies plaintiff’s motions to strike as meritless.”
United States v. Wright, 83 A.F.T.R.2d 99-533, KTC 1998-630, No. S-94-1183 (U.S.D.C. E.D.Cal. 1998), (action by United States to reduce assessed taxes to a judgment against the defendant).“Wright brings what he has labeled a ‘motion to dismiss for plaintiff’s lack of standing and misjoinder of parties.’ First, he contends that since the amended complaint states that this action is brought against ‘FLOYD A. WRIGHT’ and his name is ‘Floyd A. Wright’, he is not the proper defendant. ... These arguments are patently frivolous and the motion is thus summarily DENIED.”
See also, United States v. Furman, 168 F. Supp. 2d 609 (E.D. La. 2001) (rejecting criminal defendant’s contention that he was not properly identified in federal government documents that misspelled his name or used his properly spelled name in all capital letters); United States v. Lindsay, 184 F.3d 1138, 1144 (10th Cir.), cert. denied, 528 U.S. 981 (1999),(affirming a district court decision not to reduce a tax protester’s prison sentence because, among other things, the tax protester claimed not to be the person named in the court documents); Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir. 1988) (calling “baseless” defendant’s contention that the indictment must be dismissed because his name, spelled in capital letters, “is a fictitious name used by the government to tax him improperly as a business”); United States v. Washington, 947 F.Supp. 87, 92 (S.D.N.Y. 1996); United States v. Feinstein, 717 F.Supp. 1552, 1557 (S.D.Fla. 1989).
In Rev. Rul. 2005-21, 2005-14 I.R.B. 822, the IRS confirmed that arguments concerning the formatting of a taxpayer’s in capital letters are “frivolous” and can result in civil and criminal penalties.
The claim that “[a] taxpayer is not obligated to pay income tax because the government has created an entity separate and distinct from the taxpayer—a ‘straw man’—that is distinguishable from the taxpayer by some variation of the taxpayer’s name, and any tax obligations are exclusively those of the ‘straw man,’ or similar arguments described as frivolous in Rev. Rul. 2005-21, 2005-14 I.R.B. 822“ has been identified by the IRS as a “frivolous position” that can result in a penalty of $5,000 when asserted in a tax return or included in certain collection-related submissions. Notice 2007-30, 2007-14 I.R.B. 883.