Wayne Curtis McKee - Page 4

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          traditional protester arguments.  See Crain v. Commissioner, 737            
          F.2d 1417 (5th Cir. 1984).  In Crain v. Commissioner, supra at              
          1417, when a tax protester raised similar arguments, the Court of           
          Appeals for the Fifth Circuit opined: "We perceive no need to               
          refute theses arguments with somber reasoning and copious                   
          citation of precedent; to do so might suggest that these                    
          arguments have some colorable merit."   We agree.                           
               This Court, as well as 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); McCoy v. Commissioner, 76 T.C. 1027 (1981),           
          affd. 696 F.2d 1234 (9th Cir. 1983);  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. 111 (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.                                           
               The next issue for decision is whether the statute of                  
          limitations bars assessment where petitioner has failed to file             
          returns.  Petitioner contends that the tax liability for the                
          taxable years in issue are uncollectible because respondent                 
          failed to make an assessment within 60 days of the end of the               
          taxable year.  Respondent contends otherwise.                               

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