* * is the Name of the Game.
First off, “Tax Court” is an in house fiction operating as final available Administrative Procedure(s) within the IRS and Revenue Code ( exclusively ). You'll end up here if you think you can rely on most “Patriot” arguments, or even their own Publications, to generally challenge Jurisdiction or Assessments. Get deep enough and you will find a clear disclaimer that “The casual publications of the IRS are not law”. They can not be relied upon.
Trying to use IRS Code or other Pubs in Federal Court faces two problems. The Court has no cognisance of IR Code. In current Judge-speak “I cannot See that”.
Why? Because it is already specified by disclaimer as above. Nobody tells you going in. Who knows to ask the Judge personally on the Record ?
Judge is not Qualified to hear the case. IRS and DOJ just grabs the nearest Fed Courthouse and runs with whoever is available.
US District Court system has a small cadre of Judges specifically trained ( and “Ordained”, if you will ) to hear tax matters. They are Circuit Riders, going hither and yon like the Priests and Judges of old.
At the defendants behest.
Another little known background situation is the amount of Fed litigation filed. It's really not much. About 1/10 of 1% of “Taxpayers”, last I knew. A number of even the chestiest “Tax Protesters” cave in shortly after being served Process and don't end up in court.
Their unbeatable reputation is very undeserved and simply tough guy posturing . A scare tactic to induce capitulation.
I could go into IRS propaganda since Al Capone, but why? Think for yourselves how many IRS cases are you currently aware of ?
The Constitution is a Trust : http://www.The-Legacy.Info