Goliath IRS’s Royal Decree Regarding Barbie & Ken’s Victory

Goliath IRS admitted that Barbie & Ken were never sent any Notices of Deficiency AND that the IRS had never made any Determination of a Tax Liability for Barbie & Ken. As such, the US Tax Court had no jurisdiction over Barbie & Ken. – [This lack of jurisdiction means that everything done to Barbie & Ken including the seizure of their home for an unpaid tax debt, the auctioning off of their home on the court house steps, and their six-year legal battle to protect themselves, their home and reputation (Life, Liberty and Pursuit of Happiness) has been an unlawful attempt by the DOJ to deny Barbie & Ken of their God Given, Constitutional Rights.]

Furthermore, the IRS admitted that the Dismissal of the case against Barbie & Ken was because the IRS had not issued Barbie & Ken a Notice of Deficiency or a Notice of Determination before or at the time Barbie & Ken filed their petition on April 2, 2021. – [An Admission that Barbie & Ken DID NOT And NEVER DID OWE ANY TAXES for the tax years 1990 through 2020!]

Then in a “typical act of sour grapes,” the IRS threatened Barbie & Ken with a “penalty” if they ever filed a similar petition [complaint] against the IRS. [“Ok, you won, but if you try this again, we will beat you up!”]

In the United States Tax Court, Petitioner, Barbara-Ann Cromar vs the Commissioner of Internal Revenue, Respondent. Barbara Cromar demanded in her petition filed in the US Tax Court on April 2, 2021, that the IRS provide copies of, any and all, the Deficiency Notices, sent to the Cromars, alleging deficiencies or the non-payment of taxes for the years 1990 through 2020.  

In response, on May 26, 2021, Rebekah A. Meyers, Associate Area Counsel for the Respondent, Commissioner of Internal Revenue, filed a Motion to Dismiss for Barbara A. Cromar stating:

1. The case [against Barbara Cromar] be dismissed for lack of jurisdiction upon the grounds that “NO STATUTORY NOTICE OF DEFICIENCY HAS BEEN SENT TO PETITIONER [BARBARA CROMAR] WITH RESPECT TO TAXPAYABLE YEARS 1990 THROUGH 2020, NOR HAS RESPONDENT [I.R.S.] MADE ANY OTHER DETERMINATION WITH RESPECT TO PETITIONER’S TAXABLE YEARS 1990 THROUGH 2020 THAT WOULD CONFER JURISDICTION ON THIS COURT.
    
2. This Court state in its Order of Dismissal that the basis for the Dismissal for the taxable years 1990 through 2020 is that “NO NOTICE OF DEFIENCY OR NOTICE OF DETERMINATION WAS ISSUED TO PETITIONER {BARBARA CROMAR] WITH IN 150 DAYS OR 30 DAYS, RESPECTIVELY, OF THE FILING OF THE PETITION”; and,
    
3. This Court warns the Petitioner in its Order of Dismissal THAT IT MAY IMPOSE A PENALTY IF PETITIONER CONTINUES TO FILE SIMILAR PETITIONS.

Speaking in support of their Motion to Dismiss, the IRS admitted:

• Barbie & Ken’s petition was filed with the Tax Court on April 2, 2021, alleging a notice was not received by petitioner [Barbara Cromar] for taxable years 1990 through 2020.
   
• Respondent [I.R.S.] has diligently searched his records and contacted I.R.S. personnel on an attempt to determine whether a notice of Deficiency was issued for [Barbara Cromar] Petitioner’s taxable years 1990 through 2020. Based on said search, and based on a review of [I.R.S.] Respondent’s records when kept in the ordinary course of business when Respondent issues and mails a notice of deficiency to a specific taxpayer, there is no record, information, or other evidence indicating that a notice of deficiency was mailed to Petitioner [Barbara Cromar] with respect to the taxable years 1990 through 2020.
   
• Accordingly, Respondent [I.R.S.] has determined, based upon the foregoing, THAT NO NOTICE OF DEFIENCEY SUFFICIENT TO CONFER JURISDICTION ON THE COURT HAS BEEN SENT TO PETITIONER [BARBARA CROMAR] WITH RESPECT TO THE TAXABLE YEARS 1990 THROUGH 2020.
   
• The Respondent has further determined upon the above-described diligent search that NO OTHER DETERMINATION HAS BEEN MADE BY RESPONDENT [I.R.S.] THAT WOULD CONFER JURISDICTION UPON THIS Court [US TAX COURT].
   
• Petitioner [Barbara Cromar] has neither produced, nor otherwise demonstrated, that a Notice of Deficiency
  or other Determination sufficient to confer jurisdiction on this Court [US TAX COURT] was mailed to Petitioner [Barbara Cromar] as required by the provisions of the Internal Revenue Code or Rules of this Court [US TAX COURT].
   
• Therefore, Respondent moves that this case be dismissed for lack of jurisdiction as to the taxable years 1990 through 2020 upon the ground that NO STATUTORY NOTICE OF DEFICENSY HAS BEEN SENT TO PETITIONER [BARBARA CROMAR] WITH RESPECT TO TAXABLE YEARS 1990 THROUGH 2020 NOR HAS RESPONDENT [I.R.S.] MADE ANY OTHER DETERMINATION WITH RESPECT TO [BARBARA CROMAR] PETITIONER’S TAXABLE YEARS 1990 THROUGH 2020 THAT WOULD CONFER JURISDICTION ON THIS COURT [US TAX COURT].
   
• Paralegal for [I.R.S.] Respondent’s Counsel contacted Petitioner [Barbara Cromar] on or about May 24, 2021 to obtain her views on the granting of this motion. She did not state whether or not she objected to the motion. The paralegal explained that [I.R.S.] Respondent’s Counsel will characterize her non-response as such and that the Court may ask for input in writing. Petitioner [Barbara Cromar] and her spouse [Ken Cromar] stated that the were recording the conversation, after which the paralegal ended the call.

WHEREFORE, Respondent [I.R.S.] requests that this motion be granted.

You can access these documents at: https://gofile.io/d/tfkcIa

The Real Barbie & Ken Story
/press-releases/2024/01/barbie-ken-they-lied-and-stole-our-dream-home-3833287.html

Barbie & Ken vs. Goliath IRS: Did the DOJ Just Double Down?
/crime-all-stars/2024/01/barbie-ken-vs-goliath-irs-did-the-doj-just-double-down-2-2495357.html

Where there is smoke, there is fire!

Tom Fairbanks
Intelligence Support Activity (ISA)
Community Health Advocate
Community Support Foundation