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Petitioner resided in San Clemente, California, at the time
he filed his petition. Petitioner has acknowledged that he
received income from several sources in taxable years 1987
through 1991 yet did not file individual income tax returns for
those years. In 1987, petitioner received $70,500 from Ronco
Plastics, Inc., and $809 from Buckhorn, Inc. In 1988, petitioner
received $60,000 from Ronco Plastics, Inc. In 1989, petitioner
received $76,100 from Ronco Plastics, Inc., $10,250 from American
Telephone & Telegraph Co., $160 from ADAC Laboratories, and $10
from American Transtech. In 1990, petitioner received $100,738
from Ronco Plastics, Inc., $40 from ADAC Laboratories, and $14
from U.S. Clearing Corp. In 1991, petitioner received $93,600
from Ronco Plastics, Inc. The amounts received from Ronco
Plastics, Inc., were compensation; the other amounts were
dividends and returns on stock and bond investments.
In answering respondent's notice of deficiency, petitioner
on June 9, 1994, filed a defective petition with this Court. The
petition submitted did not comply with the form and content rules
set forth in Rule 34(b). Petitioner presented typical tax
protester arguments and claimed that he is not subject to the
income tax. He also challenged respondent's "SUBJECT MATTER
JURISDICTION", questioned whether he could "BE LIABLE FOR AN
INCOME TAX" on his wages, and asserted that wages "ARE NOT A
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