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(3) Acts of Congress have no force over citizens of the various
States, except for Federal citizens and employees, unless there
are regulations published in the Federal Register; (4) the
Internal Revenue Code only applies to "import duties on alcohol,
tobacco and firearms"; (5) the Supreme Court is the sole court
which may adjudicate this controversy since it is exclusively
endowed with Article III authority; and (6) respondent's agents
have no authority or jurisdiction over the citizens of the
various States; thus, those agents do not have immunity from
their purportedly illegal acts.
The above arguments are without legal and factual
foundation, and are without merit. Petitioner's argument that
she is not a taxpayer is patently frivolous. United States v.
Studley, 783 F.2d 934, 937 (9th Cir. 1986).2 We have generally
recognized that petitions containing frivolous arguments add to
the Court's case load and cause needless expenditures of time,
effort, and expense by the Commissioner and by this Court.
Hatfield v. Commissioner, 68 T.C. 895, 899 (1977). We are not
obligated to review exhaustively and rebut petitioner's misguided
2 "We note that this argument has been consistently and
thoroughly rejected by every branch of the government for
decades. Indeed advancement of such utterly meritless arguments
is now the basis for serious sanctions imposed on civil litigants
who raise them." United States v. Studley, 783 F.2d 934, 937
n.3.
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