-9-
We sustain respondent's determination that petitioner is
liable for the addition to tax for failure to file a return under
section 6651(a) for 1994.
D. Petitioner's Frivolous Arguments
Petitioner contends that he was not the taxpayer named in
the notice of deficiency because the name on the deficiency
notice was spelled in capital letters, and that corporations, not
individuals, spell their names with capital letters. Petitioner
offered his birth certificate into evidence to prove that he was
a live citizen. We did not admit it into evidence because
petitioner's contention relating to the spelling of his name was
frivolous. Petitioner also alleged (without explanation) that he
did not receive due process, that the tax system is voluntary so
that he cannot be forced to comply, and that respondent has the
burden of proof. At trial, the Court advised petitioner that he
had the burden of proof and reminded him that he had presented no
evidence to meet that burden.
Petitioner's arguments are frivolous and have been
repeatedly rejected by this Court and others, including the U.S.
Court of Appeals for the Ninth Circuit (the court to which an
appeal would lie in this case). See, e.g., Wilcox v.
Commissioner, 848 F.2d 1007, 1008 (9th Cir. 1988) (placing the
burden of proof on the taxpayer does not violate due process),
affg. T.C. Memo. 1987-225; McCoy v. Commissioner, 696 F.2d 1234,
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