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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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Last modified: May 25, 2011