That the Internal Revenue Service, in enforcing the income tax, seeks to impose a tax not authorized by the taxing clauses of the United States Constitution;
#1-That no statutory deficiency in Federal income tax can exist until an assessment has been made;
#2-The filing of income tax is voluntary, and "voluntary compliance" is a misleading phrase used by the IRS to mislead the public;
#3-That no tax assessment can be made unless a tax return has been voluntarily filed;
#4-That the United States Tax Court has no jurisdiction over him; and
#5-That the United States Tax Court is not a legal court, but is instead a part of the IRS.
#6-That "income" as properly defined according to his reading of court decisions and statutes, is not wages, but only corporate profits.