United States

“ Koreans in Japan should be accorded the status of Allied nationals
The 700,000 Koreans in Japan are not now treated as Allied nationals. Their status approximates that of Japanese citizens, with some concessions in practice to their Korean origin. In its memorandum of April 23 for Mr. Dulles the Japanese Government said that it would not persist in its opposition to Korea being a signatory to the treaty "if is definitely assured that by the said treaty Korean residents in Japan will not acquire the status of Allied Powers nationals". ”

“ Finding “a portion” of Hovind’s revised submission to be sufficient to constitute a reply to the affirmative allegations in the Commissioner’s answer, the Tax Court denied the Commissioner’s Rule 37 (c) motion. (Doc. 11.) It noted, however, that “the record in this case is replete with patently frivolous and groundless arguments by petitioner, acting by and through his counsel,” and admonished Hovind and his counsel that, if they continued to advance arguments that were frivolous or primarily for delay, it would consider imposing penalties on them pursuant to I.R.C. § 6673 (a) (1) and (2) . ”

“ As a consequence, Hovind argues, “each individual inmate’s pre-release RRC decision must be analyzed and supported under the five-factor criteria” set forth in § 3621 (b) , “with the understanding that he/she is now eligible for a maximum of 12 months pre-release RRC placement” under § 3624 (c) . What is missing from Hovind’s petition, however, is any allegation that the BOP failed to do so in recommending that he complete the incarcerative portion of his sentence with six months of home confinement, rather than six months at an RRC followed by six months of home confinement. ”

“ In every Case, after the Choice of the President, the Person having the greatest Number of Votes of the Electors shall be the Vice President. But if there should remain two or more who have equal Votes, the Senate shall chuse from them by Ballot the Vice President. ”

“ The position that Japanese fishermen should be permanently excluded fromthe fishing grounds on the Korea side of the "MacArthur Line" even exceeds the demands of our West Coast fishing people, and would in fact be far more serious for the Japanese fishing industry. The Korean demand should be denied for its direct effects and, even more, because of the precedent it would set. Contrary to the impression conveyed by the Korean Government's note, no nation had any bilateral treaties with Japan excluding Japanese fishing vessels from high seas areas adjacent to other nations. ”

“ Hovind does not claim that he did not receive the motion for entry of decision or otherwise explain why he did not file any response to it. We note that he received the Tax Court’s order and decision (Doc. 38) promptly, as he filed his notice of appeal (Doc. 39) just fifteen days after the decision was entered and sent to him.
2. Hovind also argues that he is not liable for the tax set forth in the notice of deficiency and sustained by the Tax Court because he is a “minister” of CSE and thus not liable for tax under various provisions of the Code. (Br. 1-3.) ”

“ A letter or postcard will have the most impact. A letter is better than a fax, a fax is better than a phone call, and a phone call is better than an e-mail.
You should often send your letter or fax to the Chairman of each Judiciary committee in Congress. ”

“ No person held to Service or Labor in one State, under the Laws thereof, escaping into another, shall, in Consequence of any Law or Regulation therein, be discharged from such Service or Labor, But shall be delivered up on Claim of the Party to whom such Service or Labor may be due. ”

“ Rather than responding to the court’s order, on February 4, 2013, Hovind filed a “motion to withdraw as counsel,” signed by himself rather than his attorney, asserting that he had previously instructed his counsel to withdraw from the case and to pass all documents in the case to Hovind; that the attorney had not done so; and that the court should send “any notices to the address” he set forth. (Doc. 36.) ”

“ But in chusing the President, the Votes shall be taken by States, the Representation from each State having one Vote; a Quorum for this Purpose shall consist of a Member or Members from two thirds of the States, and a Majority of all the States shall be necessary to a Choice. ”

“ When Germany surrendered the Committee and the Regency Council, which had been set up by the Central Powers at Warsaw, got together and formed a Provisional Government of Poland which was recognized as such by the Powers before the Versailles Conference was convened. ”

“ Further, Tax Court Rule 104 (c) (3) provides that the court may impose sanctions, including dismissal, against a petitioner who fails to produce documents, answer interrogatories, or enter into a stipulation before trial. The Tax Court did not abuse its discretion in entering decision in favor of the Commissioner in this case. Hovind advanced frivolous arguments, failed to participate in discovery, repeatedly failed to comply with the court’s orders, and indicated his intention to abandon his case. ”

“ No State shall, without the Consent of Congress, lay any Duty of Tonnage, keep Troops, or Ships of War in time of Peace, enter into any Agreement or Compact with another State, or with a foreign Power, or engage in War, unless actually invaded, or in such imminent Danger as will not admit of delay. ”

“ On November 15, 2011, the Tax Court denied Hovind’s motion to dismiss the petition. (Doc. 30.) The court noted that, although Tax Court rules permitted a petition to be “‘dismissed for cause upon motion of a party or upon the Court’s initiative,’” Hovind’s motion to dismiss did not state a cause for dismissal of the case. (Id. at 1, quoting Tax Ct. R. 53) . It explained that a taxpayer “may not unilaterally oust the Tax
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Court from jurisdiction which, once invoked, remains unimpaired until it decides the controversy.” ”

“ This notice of deficiency is the taxpayer’s “ticket to the Tax Court.” L.V. Castle, 465 F.3d at 1247 (internal quotes omitted) . If a taxpayer timely files a petition with the Tax Court, that court has jurisdiction to redetermine the correct amount of the deficiency and any asserted additions to the tax. I.R.C. § 6214 (a) .
The Commissioner’s determination of a deficiency is presumptively correct, and the taxpayer bears the burden of showing that it is erroneous. ”

“ To provide for organizing, arming, and disciplining, the Militia, and for governing such Part of them as may be employed in the Service of the United States, reserving to the States respectively, the Appointment of the Officers, and the Authority of training the militia according to the discipline prescribed by Congress; ”

“ To promote the Progress of Science and useful Arts, by securing for limited Times to Authors and Inventors the exclusive Right to their respective Writings and Discoveries; ”

“ Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons. ”

“ Cannon=Cannon Building
Capitol=Capitol Building
FHOB=Ford House Office Building
LHOB=Longworth House Office Bulding
O'Neill=O'Neill Building
RHOB=Rayburn House Office Building
Address: Washington, D.C. 20515
Sample Mailing Address:
Rep. Don Young
Rayburn House Office Building
Washington, D.C. 20515
ST Representative (Party)
Phone
Fax
Address
[some Email] ”

“ Commissioner, 872 F.2d 380-81 (11th Cir. 1989) ; Tax Ct. R. 142 (a) (burden of proof on the petitioner except as provided by statute or determined by the court) . The Commissioner is not permitted to make an assessment or pursue any collection activity with respect to the deficiency “until the decision of the Tax Court has become final.” I.R.C. § 6213 (a) .
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Courts have inherent power to dismiss an action or enter a default judgment to ensure the orderly administration of justice and the integrity of their orders. Roadway Express, Inc. ”

“ It alleged that he had attempted to impede the administration of the tax laws by, inter alia, destroying records and paying his employees in cash and labeling them “missionaries” rather than employees so as to avoid payroll tax requirements. ”

“ Footnotes
↑ “Doc.” references are to the documents in the record of this case as numbered by the clerk of the Tax Court and transmitted to this Court.↑ The additions to the tax asserted against Hovind were for fraudulent failure to file returns (I.R.C. § 6651 (f) ) , failure to pay tax (I.R.C. § 6651 (a) (2) ) , and failure to pay estimated tax (I.R.C. § 6654) .↑ Tax Ct. R. 131 (b) provides for the issuance of a pretrial order or other instructions for trial preparation and states that “ [u] nexcused failure to comply with any such order may subject a party or a party’s counsel to sanctions.” ”

“ Van Dornan, Shelley T., attorney, Internal Revenue Service
Wilkins, William J., Chief Counsel, Internal Revenue Service
Ziegler, Laurence D., attorney, Internal Revenue Service
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STATEMENT REGARDING ORAL ARGUMENT Pursuant to 11th Cir. R. 28-1 (c) and Fed. R. App. P. 34 (a) , counsel for the Commissioner respectfully inform this Court that they believe that oral argument would not be helpful to the Court, because the facts and law are adequately set forth in this brief. ”