United States Tax Court

 Mr. Liberty                        )
                                    ) 
               Petitioner           )
                                    ) 
                    vs.             )         Docket No. 12345-67
                                    ) Motion for Waiver and Abatement
 Commissioner of Internal Revenue,  )
                                    )
               Respondent            )
                                   

Petitioner Mr. Liberty, herby files his motion for the Waiver and Abatement of penalties, based upon the following grounds.

  1. On or about_______________, the IRS imposed penalties against Petitioner in the amount of $____________ plus interest, under IRC ___________ for ___________________.
  1. On or about_______________, the IRS imposed penalties against Petitioner in the amount of $____________ plus interest, under IRC ___________ for ___________________.
  1. On or about_______________, the IRS imposed penalties against Petitioner in the amount of $____________ plus interest, under IRC ___________ for ___________________.
  1. The penalties for wrongful, retaliatory and are used against a pro se litigant for the purpose of harassment and violating his political and constitutional rights.
  1. Further, the Internal Revenue Code is so complex, contradictory and confusing that nobody understands it, knows what it means or can fill out a 1040 tax return in a perfect manner.
  1. After a struggle, Petitioner was unable to understand the Internal Revenue Code or his obligations. Therefore he sought professional help. He also paid a relatively large sum for this tax advice and consultation. The IRS now takes the position that the advice that the Petitioner purchased and used is now erroneous. From this, all of the penalties arise.
  1. Petitioner requests that the penalties assessed against him be waived or abated because Petitioner made an honest and good faith effort to comply with the IRS regulations and codes, among other things.
  1. During the time that the Petitioner was attempting to fill out the forms to the satisfaction of the IRS, Petitioner was also very sick and his mother was dying of cancer. Petitioner was in no psychological frame of mind to understand the complexities of the IRS regulations and forms during this time. During this harsh time, Petitioner performed the acts which the IRS later assessed the penalties on him.
  1. Therefore, due to Petitioner’s non-tax related, unsolvable problems, the penalties were assessed. Since the penalties were not the fault of the taxpayer, this is a good case for waiver of penalties.

CERTIFICATE OF SERVICE: I do hereby certify on this date that a copy this pleading was sent to properly to opposing council.

___________________________

Mr. Liberty

1 Liberty Way

Libertyville, CA 17760