1. Does the Internal Revenue Service
have the right to collect taxes from
citizens that are not legally owed?

2. Can the Tax Court levy taxes and
penalties against taxpayers despite
the fact that they have provided
substantiation for their deductions
in compliance with the Treasury
Rules and Regulations?

3. Are Courts confined to interpreting
Treasury Rules and Regulations
according to the literal meaning of
the words employed?

Whether the Internal Revenue Service may collect taxes not legally owed and whether Tax Court may levy taxes and penalties against taxpayers who have provided substantiation for deductions in compliance with Treasury Rules and Regulations, and whether courts are confined to interpreting Treasury Rules and Regulations according to the literal meaning of the words employed