Rob R. Olsen - Page 7

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            fact in support of any justiciable claim.  Rather, there is nothing other than            
            a terse statement of tax protester rhetoric.  See Abrams v. Commissioner, 82              
            T.C. 403 (1984); Rowlee v. Commissioner, 80 T.C. 1111 (1983); McCoy v.                    
            Commissioner, 76 T.C. 1027 (1981), affd. 696 F.2d 1234 (9th Cir. 1983).                   
                  The Court's order dated July 18, 1995, provided petitioner with an                  
            opportunity to assign error and allege specific facts concerning his liability            
            for the taxable years in issue.  Unfortunately, petitioner failed to respond              
            properly to the Court's order.  Rather, petitioner elected to continue to                 
            proceed with time-worn tax protester rhetoric, expanding upon the gibberish in            
            his petition.  See Abrams v. Commissioner, supra; Rowlee v. Commissioner,                 
            supra; McCoy v. Commissioner, supra; Karlin v. Commissioner, T.C. Memo. 1990-             
                  We see no need to painstakingly address petitioner's arguments.  The                
            short answer to them is that petitioner is not exempt from Federal income tax             
            or from the imposition of appropriate additions to tax.  See Abrams v.                    
            Commissioner, supra at 406-407.  Moreover, as the Court of Appeals for the                
            Fifth Circuit has remarked: "We perceive no need to refute these arguments                
            with somber reasoning and copious citation of precedent; to do so might                   
            suggest that these arguments have some colorable merit."  Crain v.                        
            Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).                                        
                  Because neither the petition nor the amended petition states a claim                
            upon which relief can be granted, we will grant respondent's motion to dismiss            
            for failure to state a claim.  See Scherping v. Commissioner, 747 F.2d 478                
            (8th Cir. 1984); see also Nieman v. Commissioner, T.C. Memo. 1993-533; Solomon            
            v. Commissioner, T.C. Memo. 1993-509, affd. without published opinion 42 F.3d             
            1391 (7th Cir. 1994).                                                                     
                  We turn now on our own motion, to the award of a penalty against                    
            petitioner under section 6673(a).                                                         

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