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OPINION
Petitioner did not file an income tax return for either year
in issue, and respondent determined that petitioner was liable
for the above-mentioned deficiencies and additions thereto.
Petitioner must prove respondent's determinations wrong. Rule
142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Petitioner has not introduced any evidence that rebuts the
evidence submitted in support of respondent's determination of
the income tax deficiencies and additions thereto. Instead of
attempting to challenge the merits of respondent's
determinations, petitioner chooses to rely on shopworn assertions
as to the validity of the Federal income tax system. All of
petitioner's arguments are similar to rejected arguments of other
taxpayers who have previously petitioned this Court in protest of
their liability for Federal income tax. Petitioner's assertions
in this case are characteristic of the tax-protester rhetoric
that has been universally rejected by this and other courts. We
will not painstakingly address petitioner's assertions as to the
validity of the Federal income tax system "with somber reasoning
and copious citation of precedent; to do so might suggest that
these arguments have some colorable merit." Crain v.
Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984). Suffice it to
say that petitioner is subject to Federal income tax during the
relevant years, and we sustain respondent's determinations.
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