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$13,560 which is includable in her gross income and subject to
self-employment taxes. Respondent also determined that
petitioner is liable for the section 6651(a)(1) addition to tax
for failing to file her 1994 return and the section 6654(a)
addition to tax for failing to make estimated tax payments during
1994.
Based on the record, we find that petitioner has failed to
prove any error in respondent's determinations. See Rule 142(a).
Petitioner submitted no evidence of the allegedly deductible
items which she contends respondent failed to take into account
in determining her tax liability. In addition, her selective
research of the tax laws failed to reveal that her alleged lack
of "taxable income" does not relieve her from filing a return.
Petitioner was required to file a return for 1994 because her
"gross income" exceeded the section 6012(a)(1)(A)(i) threshold.
We will not address any of petitioner's other objections to
her liability for Federal income taxes as they consist primarily
of classic discredited and rejected tax protester arguments. As
was stated by the Court of Appeals for the Fifth Circuit: "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." Crain v.
Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).
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