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Respondent had little information regarding petitioner when
the tables representing petitioner's characteristics were
selected. Respondent was unsure how petitioner's age was
determined. Apparently, petitioner's race was presumed by the
revenue agent's observations. Respondent did not have
petitioner's specific physical address and used only a general
Bay Area statistic. The record is silent regarding how
petitioner's marital status and family composition were
determined. Respondent also classified petitioner as a renter;
however, the record is silent as to if and where a title search
was conducted.
Petitioner did not file Federal income tax returns for the
taxable years in issue.
OPINION
Issue 1. Unreported Wages and Nonemployee Compensation
Respondent determined that petitioner received and failed to
report wages and nonemployee compensation of $9,130, $12,158, and
$22,927 for 1990, 1991, and 1993, respectively.
Petitioner does not challenge the merits of respondent's
determination. Petitioner testified that he is not a tax
protester. Petitioner's arguments, however, consisted of
hackneyed tax protester rhetoric that has been universally
1(...continued)
of the numbers shown therein.
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