Sid L. Marquis - Page 4

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          "'State/Citizen'/'white citizen'", not a citizen pursuant to the            
          14th Amendment, and is therefore not "subject to the exclusive              
          jurisdiction of the Federal United States government"; (b) the              
          IRS has made false entries into his Individual Master File to               
          give the appearance that a return was filed so that an                      
          examination could be done; (c) respondent has violated "numerous            
          regulations"; (d) respondent has "utilized" regulations that only           
          "pertain to Title 27 (ATF)"; and (e) petitioner has never been              
          served a "'notice'" by the District Director requiring him to               
          file a return or to keep records.                                           
               We see no need to address these or similar arguments of                
          petitioner.  See Crain v. Commissioner, 737 F.2d 1417 (5th Cir.             
          1984); accord Casper v. Commissioner, 805 F.2d 902, 907 (10th               
          Cir. 1986), affg. T.C. Memo. 1985-154.                                      
               Petitioner has failed to carry his burden of proof, and                
          respondent's determinations of deficiencies in and additions to             
          tax for 1990 and 1991 are therefore sustained in their entirety.            
               To reflect the foregoing,                                              
          Decision will be entered                                                    
          for respondent.                                                             

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