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issue. In addition, at trial, respondent's agent confirmed that
petitioner was not under criminal investigation by the IRS.
Likewise, we find petitioner's attempt to justify legally
his position that he is not subject to Federal income tax to be a
repeat of concepts which have been soundly rejected by the
Courts. In a terse statement attached to his delinquent 1993
return, petitioner espoused several well-worn, protester-type
arguments why he should not be liable for Federal income tax. He
attempted to support those arguments by reference to statutes,
regulations, and cases which are only related to each other
because they all involve issues of taxation. Petitioner by
piecing together otherwise unconnected concepts into a patchwork
designed to suit his purpose of avoiding his tax obligations has
relied on material that is without direct relevance or substance.
Petitioner's legal arguments are without merit and lack
factual and legal foundation. In that regard, we are not
obligated to exhaustively review and rebut petitioner's misguided
contentions. Crain v. Commissioner, 737 F.2d 1417, 1417 (5th
Cir. 1984) ("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.");
accord Casper v. Commissioner, 805 F.2d 902 (10th Cir. 1986),
affg. T.C. Memo. 1985-154.
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