Dry Land TP

[jcolvin2]

https://www.ustaxcourt.gov/InternetOrde ... 2&Todays=Y

In CDP case, the Tax Court Judge Holmes found on summary judgment that the taxpayer's 2005 liability was not discharged in a prior bankrupcy. Best parts of order:

In his petition -- signed under section 1-308 of the Uniform Commercial
Code, as if that meant anything in a tax case -- Mr. Largent referred to some
exhibits. These exhibits featured a "conditional acceptance" and a "special
appearance." The conditional acceptance lists dozens of frivolous arguments in the
form of a sentence or two followed by an irrelevant citation or quote. See, e.g.,
para. 48 ("Proof of claim that I am not entitled to all rights which formerly belong
to the King by his prerogative.")

...

And, in any event, Mr. Largent didn't actually pursue any of these rational
arguments in his CDP hearing, instead choosing to challenge the IRS's authority to
collect taxes under the Fair Debt Collection Practices Act. That Act, of course,
does not apply. See 15 U.S.C. § 1692a(6) (the term "debt collector" does not
include "any officer or employee of the United States or any State to the extent that
collecting or attempting to collect any debt is in the performance of his official
duties").

Mr. Largent's answer to the Commissioner's motion features another few dozen frivolous arguments. For example,

Also, that I am a Human Being, (permanent resident of
'Planet Earth') . . . I live on the dry land of Arizona in its
dejure capacity as one of the several states, I am not and
have never been a United States ® [Mr. Largent appears
to believe that the United States is a registered
trademark] citizen of any foreign or domestic municipal
corporation . . .
. . . I am, a natural born, (American National) State
Citizen of the republic of Arizona, in its dejure capacity
as one of the several states of the Union 1789.

We think the reference to "dry land" might refer to the tax-protester
argument that Tax Court is somehow an admiralty court, and the business about
state citizenship is an old chestnut that only Americans acquiring citizenship under
the Fourteenth Amendment need to pay taxes. Such arguments have uniformly
been rejected. See, e.g., United States v. Saunders, 951 F.2d 1065, 1068-69 (9th
Cir. 1991); United States v. Studley, 783 F.2d 934, 937 (9th Cir. 1986).

[Omne]

[url] These exhibits featured a "conditional acceptance" and a "special
appearance."

One of my favorite memories. US District Court in Minnesota, Judge Edward Devitt.

The protester stood up and said " I'm making a special appearance". Devitt kind of smiled, leaned back in his chair, looked at the protester and said " What's so special about it?" followed by dead silence and a confused protester....

[LaVidaRoja]

He was actually fortunate to have his case disposed of by order. No tiral = no sanctions/penalties! VICTORY!!

[jkeeb]

I'm pretty sure the dry-land argument does work in Nevada, but Arizona receives .3 inches of rain on average more.

[Prof]

And I am pretty certain that AZ was a part of the Kingdom of Spain in 1789 and not a de jure or any other sort of State of the US.

I am, a natural born, (American National) State
Citizen of the republic of Arizona, in its dejure capacity
as one of the several states of the Union 1789.

[The Observer]

And I am pretty certain that AZ was a part of the Kingdom of Spain in 1789 and not a de jure or any other sort of State of the US.

Good point. If I were the judge and once I read that, I would have ordered him remanded into the custody of the Spanish Inquisition.

[Famspear]

And I am pretty certain that AZ was a part of the Kingdom of Spain in 1789 and not a de jure or any other sort of State of the US.

Good point. If I were the judge and once I read that, I would have ordered him remanded into the custody of the Spanish Inquisition.

Which, of course, he would never expect.

No one expects the Spanish Inquisition.

[Dr. Caligari]

I love this part:

In his petition -- signed under section 1-308 of the Uniform Commercial
Code, as if that meant anything in a tax case -- Mr. Largent referred to some
exhibits.

[Arthur Rubin]

(quoting the Court quoting a "non"-taxpayer)
Also, that I am a Human Being, (permanent resident of
'Planet Earth') . . . I live on the dry land of Arizona in its
dejure capacity as one of the several states, I am not and
have never been a United States ® [Mr. Largent appears
to believe that the United States is a registered
trademark] citizen of any foreign or domestic municipal
corporation . . .

I believe the taxpayer is "all wet"...

[Pottapaug1938]

And I am pretty certain that AZ was a part of the Kingdom of Spain in 1789 and not a de jure or any other sort of State of the US.

I am, a natural born, (American National) State
Citizen of the republic of Arizona, in its dejure capacity
as one of the several states of the Union 1789.

C'mon now, Prof -- why should we expect mere facts to intrude on a wonderfully unhinged political fantasy?

[wserra]

I believe the taxpayer is "all wet"...

Or at least doesn't have both oars in the water.

[Lambkin]

Perhaps the TP prefers the tax rates and options for employment and home loans in Spain.

[notorial dissent]

Re Prof, From about 1539 to 1821 AZ was part of the empire of Spain, from 1821 to 1847 it was part of the Republic of Mexico and from 1847 to 1863 was US territory, and in 1863 became Arizona Territory which lasted until statehood in 1912 and was the last continental territory in the US, and the last continental state added to the Union.

C'mon now, Prof -- why should we expect mere facts to intrude on a wonderfully unhinged political fantasy?

And heaven forfend reality or sanity should intrude along the way.

I believe the taxpayer is "all wet"...

Or at least doesn't have both oars in the water.

In AZ he'd be hard put to have either or any oars in the water for the most part. With the exception of one heck of a river and a couple of man made lakes there isn't much of the wet stuff down there in any quantity. Maybe that explains some of what seems to regularly go on down there.

Perhaps the TP prefers the tax rates and options for employment and home loans in Spain.

I seem to remember that Spain is currently a bit cash poor, so I suspect they are taking a very dim view of tax cheats, and as I recall, their tax laws are little improved from the days of the Inquisition. I don't think he would find it a heartening experience. I also seem to remember that the old Spanish attitudes towards tax scofflaws wasn't anything to friendly either, something about whips and pillories???

[Prof]

Arizona was the last of the "lower 48," my friend. Alaska was the last CONTINENTAL state (1959).

[notorial dissent]

Last time I checked, AK wasn't part of contiguous US territory, any more than HI was, Canada is kind of in between.

[Prof]

Last time I checked, AK wasn't part of contiguous US territory, any more than HI was, Canada is kind of in between.

But you said that Alaska was:

the last continental territory

Last time I looked, Alaska was located on the North American Continental Land Mass. Did Gov. Palin dig a ditch?

[Burnaby49]

Last time I checked, AK wasn't part of contiguous US territory, any more than HI was, Canada is kind of in between.

None of the posts claimed that Alaska was part of the contiguous states. Doc, correctly, said it was the last continental. Arizona was the last contiguous state (all immediately adjacent, as Doc said the lower 48), Alsaka was the last continental state (as in North America, British Columbia and the Yukon count as a continental connectors), Hawaii the most recent state.

British Columbia, my province, has about half of what would have otherwise been its coastline owned by Alaska in a narrow strip just wide enough to block access. It was those damn Russian sealers. Your pennies per acre purchase was the best deal you ever made, apart from Palin being eventually part of the package.