Originally Posted by
ManOntheLand
I ended up Moving to Dismiss just before trial when I realized I had unknowingly entered a jurisdiction where incorrect presumptions were being made by virtue of my mere presence in the forum. Since I was the Petitioner, it seems I would have every right to voice this mistake of law and withdraw my Petition. I was all ready to litigate the case but in pre-trial conference, the IRS attorney made it clear she would not be required to meet the burden of proof that I was a "person" as defined in IRC 6671(b) which is the operative definition for a 6702 penalty and a factual predicate to the offense (that I was under a duty to file the returns in question). I was under the impression when I petitioned the Court (based upon federal case law) that IRC 6703 required the Secretary to meet the burden of proof for all factual predicates as to whether I was liable for a frivolous penalty. This was clearly not going to be the case--and the IRS attorney in her arrogance could not help but tip her hand to me that the fix was in, in every way. For some reason the judge thought it was very important to keep my Motion out of the record so he could pretend to have jurisdiction without meeting any of my challenges to that jurisdiction. He then denied my Motion previously filed for judgment on the pleadings, as IRS never alleged sufficient facts to support a finding that I was liable for a 6702 penalty. It was the form of a legal process with none of the substance. Total kangaroo court.
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