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petitioner sets forth his principal contention that the
16th Amendment to the Constitution is "invalid and void."
Petitioner also sets forth therein a number of other
contentions, such as "wages do not constitute 'Income'
under the Constitution and laws", and "The Emancipation
Proclamation of 1865 guarantees to every person the
sanctity of his own labor."
Shortly after receiving petitioner's trial memorandum,
the Court issued an order in which we cited Abrams v. Com-
missioner, 82 T.C. 403 (1984), and Rowlee v. Commissioner,
80 T.C. 1111 (1983), and we advised petitioner that the
tax protester arguments set forth in the attachments to
his trial memorandum had been considered and rejected by
the Court in the past and would likely be rejected in this
case. We warned petitioner that the Court could impose
sanctions, pursuant to section 6673, if the Court found
that a taxpayer's position in a proceeding was maintained
for delay or was frivolous or groundless. Finally, we gave
petitioner an opportunity to submit a new trial memorandum
and to set forth arguments other than the tax protester
arguments contained in his first trial memorandum.
We advised petitioner that in the event he did not submit
a new trial memorandum, the Court would infer that he
wished to proceed at trial on the basis of the arguments
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