Opinion
19410-23
01-11-2024
REBECCA S. TEECE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
After receipt of a document from petitioner filed December 6, 2023, as an imperfect petition to commence the above-docketed case, the Court, by Order issued December 8, 2023, directed the filing of a proper amended petition and payment of the Court's filing fee. On January 2, 2024, petitioner submitted correspondence filed as a letter, which had been titled "Request of United States Tax Court to issue a Court Order of Dismissal for Lack of Jurisdiction against the Internal Revenue Service Notice Of Deficiency and all other correspondences and claims for every year in question and attempt at compelled jurisdictional association". Therein, petitioner stated, inter alia, the following:
Recently, you sent a request for me to submit to your jurisdiction by: (1) filing an Amended Petition and (2) sending a filing fee on or before January 8, 2023. It would be an lawful Order if I were subject to the limited jurisdiction the USTC and IRS are only authorized to operate within.
I am an American National [one who is not a statutory 'U.S. person'] who has no domicile within any federal jurisdiction. I do not derive any income by being engaged in the conduct of a 'trade or business' (the performance of the functions of a public office) within the United States (defined by Black's Law Dictionary, 26 USC 7408(d), 7701(a)(9) & (a)(10) to mean the District of Columbia only). American nationals so described are 'non taxpayers' for the Subtitle 'A' federal income tax as no liability exists per 26 CFR §1.871-1(a) and no liability exists per 31 USC §321 (d)(1)/(2) gift or bequest.
Your request had a sub silentio design in its intent to draw me into your territorial jurisdiction for the express purpose to allow the USTC and by extension, the IRS, to impose the federal income tax that has been 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 as previously stated.
I exist 'outside the statutory United States' as an American National [nonresident alien, non U.S. person] with no taxation nexus to the jurisdiction of the U.S. Tax Court, the statutory "United States" [26 USC§7408(d)].
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 December 8, 2023, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.