Several
people are telling me that I should not file as a petitioner in Tax Court.
One person who cannot get the liens off the record and prevent a levy tells me:
- “Tax court is a kangaroo court to be avoided. You cannot win in tax court and what they determine has to be followed.”
I have found that many people have developed a deafest attitude. The above statement gives evidence he is one of those people.
The IRS is an administrative agency, that of itself is “non-constitutional” but, it is here and I have to
go through it to prove they do not have jurisdiction and I have to go through it to get in into an Appeals Court. So, is it worth it to give them jurisdiction? My answer is yes! Limited Jurisdiction.
The question is how am I going to argue if I give them jurisdiction?
Tax Court is a Court of Record.
COURTS OF RECORD and COURTS NOT OF RECORD. The former being those whose acts and judicial proceedings are enrolled, or recorded, for a perpetual memory and testimony, and which have power to fine or imprison for contempt. Error lies to their judgments, and they generally possess a seal. Courts not of record are those of inferior dignity, which have no power to fine or imprison, and in which the
proceedings are not enrolled or recorded. 3 Bl. Comm. 24; 3 Steph. Comm. 383; The Thomas Fletcher, C.C.Ga., 24 F. 481; Ex parte Thistleton, 52 Cal 225; Erwin v. U.S., D.C.Ga., 37 F. 488, 2 L.R.A. 229; Heininger v. Davis, 96 Ohio St. 205, 117 N.E. 229, 231.
A "court of record" is a judicial tribunal having attributes and
exercising functions independently of the person of the magistrate designated generally to hold it, and proceeding according to the course of common law, its acts and proceedings being enrolled for a perpetual memorial. Jones v. Jones, 188 Mo.App. 220, 175 S.W. 227, 229; Ex parte Gladhill, 8 Metc. Mass., 171, per Shaw, C.J. See, also, Ledwith v. Rosalsky, 244 N.Y. 406, 155 N.E. 688, 689. Courts may be at the same time of record for some purpose and not of
record for others. Lester v. Redmond, 6 Hill, N.Y., 590; Ex Parta Gladhill, 8 Metc., Mass., 168
I am the petitioner and the IRS is the Respondent and the IRS’s computer has been making claims that I owe a certain amount of money over a period of years to an amount that will take 4 lifetimes for me to pay if I did in fact owe it.
Who can testify on the record, in this court of record, that the computer generated
documents that are trustworthy, reliable and has adequate security?
I am relying on reports from the GAO (Government Accountability Office) who has stated every year since 1992 that the IRS’s computers are untrustworthy, unreliable and has security issues.
Therefore, who is a competent fact witness against me?
NOW, we can go backwards over each and every element, and I am confident they will not be able to go anywhere.
