Arlie G. Curry, Jr. - Page 5

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               At the hearing on respondent's motion, petitioner made an              
          oral motion to continue, which was denied as untimely under Rule            
          134.  Petitioner presented no other argument.                               
               If the Commissioner determines a deficiency in income tax,             
          the Commissioner is authorized to send a notice of deficiency by            
          certified or registered mail to the taxpayer.  Secs. 6211 and               
          6212; secs. 301.6211-1 and 301.6212-1, Proced. & Admin. Regs.  A            
          taxpayer has 90 days (150 days if addressed to a person outside             
          the United States) from the mailing of a notice of deficiency               
          within which to file a petition with the Tax Court challenging              
          the determined tax liability.  Sec. 6213; sec. 301.6213-1,                  
          Proced. & Admin. Regs.  This is the route petitioner chose to               
          follow.                                                                     
               We find that the notice of deficiency in this case complies            
          with the applicable statutes and reject petitioner's contentions            
          as to its validity.                                                         
               Section 61 provides that gross income means "all income from           
          whatever source derived," including (but not limited to)                    
          "Compensation for services", "Gains derived from dealings in                
          property", "Interest", "Dividends", and "Pensions".  Petitioner's           
          contention that he is not subject to taxation and therefore not             
          liable for income taxes is without merit.  The short answer to              
          petitioner's assertions is that he is not exempt from Federal               
          income tax.  Abrams v. Commissioner, 82 T.C. 403, 406-407 (1984).           






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