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Petitioner did not file an income tax return for 1988. The
reasons given by petitioner for his failure to file are wholly
frivolous and are similar to the 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. See, e.g., Rowlee v.
Commissioner, 80 T.C. 1111, 1120 (1983); Frami v. Commissioner,
T.C. Memo. 1997-509. Petitioner attempted to support these
arguments by reference to statutes, regulations, and cases that
are related to each other only in the sense that they all involve
issues of taxation. Petitioner's arguments are without merit and
lack factual and legal foundation. We are not obligated to
review exhaustively and rebut petitioner's misguided contentions.
Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984) ("We
perceive no need to refute these arguments with somber reasoning
and copious citation of precedent; to do so might suggest that
these arguments have some colorable merit."); accord Kish v.
Commissioner, T.C. Memo. 1998-16. Petitioner's arguments are not
adequate to show reasonable cause. Accordingly, we sustain the
additions to tax for delinquent filing as determined by
respondent.
Respondent also determined that petitioner was liable for
additions to tax under section 6654(a) for failure to pay
estimated tax for 1988. Where payments of tax, either through
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