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to file, petitioner must prove respondent's determinations wrong.
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Respondent must prove the determinations of fraud by clear and
convincing evidence. Sec. 7454; Rule 142(b); Castillo v.
Commissioner, 84 T.C. 405, 408 (1985).
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 for which
petitioner has the burden of proof. 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 and the authority of this Court to
conduct this proceeding. 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 or the authority of this Court
"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
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