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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 November 27, 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 to the
Court's order in a meaningful fashion.
We see no need to catalog petitioner's arguments and
painstakingly address them. 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). Suffice it to say that petitioner is not exempt
from Federal income tax or from the obligation to file income tax
returns. See sec. 6012(a)(1); Abrams v. Commissioner, supra at
406-407. Moreover, the contention that the Commissioner cannot
determine a deficiency because the taxpayer has not filed an
income tax return is frivolous. Zyglis v. Commissioner, T.C.
Memo. 1993-341, affd. without published opinion 29 F.3d 620 (2d
Cir. 1994); Scruggs v. Commissioner, T.C. Memo. 1995-355; Roman
v. Commissioner, T.C. Memo. 1995-175.
We also think it appropriate to comment briefly on
petitioner's allegation that respondent's deficiency
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