- 4 -
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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