Opinion
37030-21
04-29-2022
BRADFORD J. FOLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
After receipt of a document from petitioner filed December 17, 2021, as an imperfect petition to commence the above-docketed case, the Court, by Order issued February 15, 2022, directed the filing of a proper amended petition and payment of the Court's filing fee. On February 18, 2022, petitioner submitted correspondence filed as a letter, which had been titled "Request for USTC Dismissal Order Against IRS Levy Claims Due to Lack of Jurisdiction". Therein, petitioner stated, inter alia, the following:
Recently, the USTC sent an 'Order' which actually only amounts to a sub silentio 'Request' for 'Petitioner' to submit to the Tax Court's jurisdiction by: (1) filing an Amended Petition and (2) sending a filing fee. It would be an 'Order' only if this 'Petitioner' were subject to the limited territorial jurisdiction the USTC and IRS are authorized to operate within, meaning the District of Columbia and U.S. territories.
The USTC 'request' had a sub silentio design in its intent to draw this 'Petitioner' into the USTC territorial jurisdiction for the express purpose to allow the USTC and by extension, the IRS, to impose the federal income tax statutes that were levied only upon the National Government per the Legislative Intent of the 16th Amendment, written by former POTUS William H. Taft on June 16, 1909. Therefore, the federal income tax is only applicable within the jurisdiction of the statutory 'United States', meaning the District of Columbia.
Accordingly, it appearing that petitioner does not intend to file an amended petition and pay the filing fee as directed in the Court's Order issued February 15, 2022, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.