James W. Harris and Dorthy R. Harris - Page 14

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          timely.  The facts at hand also do not establish that petitioners           
          made a reasonable attempt to comply with the provisions of the              
          Code.  The Code requires that taxpayers keep sufficient records             
          to substantiate their claimed deductions, and we find that                  
          petitioners did not make a reasonable effort to comply with that            
          requirement.                                                                
               In reaching all our holdings herein, we have considered all            
          arguments made by the parties for contrary holdings, and, to the            
          extent not addressed above, find them to be without merit.5  To             
          reflect the foregoing,                                                      
                                             Decision will be entered                 
          under Rule 155.                                                             


















          5 We note that petitioners make various protester type                      
          arguments in their brief as to why they are not subject to                  
          Federal income tax.  These shopworn arguments as to the validity            
          of the Federal income tax regime have been universally rejected             
          by every court that has considered them.  We reject these                   
          arguments without further discussion.                                       


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