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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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Last modified: May 25, 2011