Paul Martin Zimmerman - Page 3




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          elected and appointed government officials claiming exemptions,             
          deductions, and credits and the amounts of exemptions,                      
          deductions, and credits claimed, "so that I can evaluate its                
          constitutionality".                                                         
               The return for 1997 lists total wages as $46,251.08 but                
          bears a notation on both the return and the attached Forms W-2              
          that the wages are "non-taxable income" from direct labor.                  
               Respondent determined that the amounts reported on the                 
          returns are includable in income and subject to Federal income              
          tax.                                                                        
                                     Discussion                                       
               At trial, petitioner presented no facts relevant to the                
          deficiencies and penalties determined by respondent.  He insisted           
          on making the kinds of inaccurate, uninformed, and nonsensical              
          arguments usually made by persons who disagree with the Federal             
          income tax system and refuse to pay income tax under any                    
          circumstances.  Among other arguments, petitioner expressed his             
          view that the judicial branch of the United States Government has           
          been "bribed" and "That's why case law shouldn't be looked at               
          because they've gotten to the Federal court system."                        
               As petitioner's arguments lack any rationality, seriousness,           
          or weight, we see no need to refute them "with somber reasoning             










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