MOTION TO DISMISS INDICTMENT FOR FAILURE TO CHARGE AN OFFENSE
The defendant is aware that on numerous occasions in various income tax cases challenges that income tax indictments were flawed have been presented to their courts---and the courts have denied the motions as frivolous and have imposed sanctions. If this analysis is frivolous, the defendant is certain the court will identify the error in logic or law and properly chastise this imprudence.
Opinions by courts to uphold indictments are similar, as are the allegations made within the indictments. Indictments typically rely upon Internal Revenue code (IRC) § 7201 or § 7203 as imposing an income tax and make numerous conclusions of law. Because of the similarity, an appellate court Opinion will be examined as representative of the grounds this court might use to dismiss a challenge to the instant indictment. FULL STORY