Ted Cowan - Page 6

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          similar arguments the Court of Appeals for the Fifth Circuit                
          opined: "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."              
               This Court and the Court of Appeals for the Ninth Circuit              
          have held petitioner's arguments to be nothing more than tax                
          protester rhetoric and legalistic gibberish.  See Fuller v.                 
          United States, 786 F.2d 1437 (9th Cir. 1986); Hudson v. United              
          States, 766 F.2d 1288 (9th Cir. 1985); United States v. Romero,             
          640 F.2d 1014 (9th Cir. 1981); Woods v. Commissioner, 91 T.C. 88            
          (1988); 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); Snyder v.                 
          Commissioner, T.C. Memo. 1995-405; Devon v. Commissioner, T.C.              
          Memo. 1995-206; McGanty v. Commissioner, T.C. Memo. 1995-178;               
          Diehl v. Commissioner, T.C. Memo. 1990-48.                                  
               Petitioner contends that the tax liability for the taxable             
          year in issue is uncollectible because respondent failed to make            
          an assessment within 3 years.  However, pursuant to section                 
          6501(c)(3), in the case of the failure to file a return, the tax            
          may be assessed or a proceeding in court for the collection of              
          such tax may be begun without assessment at any time.                       
               Section 6651(a)(1) imposes an addition to tax for failure to           
          timely file a return, unless the taxpayer establishes: (1) The              
          failure did not result from "willful neglect"; and (2) the                  




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