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United States, 498 U.S. 192, 202 (1991); Niedringhaus v.
Commissioner, 99 T.C. 202, 217 (1992). In applying Cheek, we
look to the theories underlying petitioner’s beliefs. Pennybaker
v. Commissioner, T.C. Memo. 1994-303.
Petitioner’s argument is that he relied on Mr. Schiff’s book
in filing the false Forms W-4 and not filing tax returns for the
years in issue. Petitioner points to his testimony as evidence
of his beliefs. His testimony was not credible. We need not,
and do not, accept his self-serving testimony. Tokarski v.
Commissioner, 87 T.C. 74, 77 (1986). At the time petitioner
“relied” on what he read in Mr. Schiff’s book, he knew that Mr.
Schiff had been convicted of failing to file tax returns. The
propositions contained in Mr. Schiff’s book are the stale,
meritless, and patently frivolous arguments that have been
rejected by this Court scores of times and at least twice when
presented by Mr. Schiff himself. Schiff v. Commissioner, T.C.
Memo. 1992-183; Schiff v. Commissioner, T.C. Memo. 1984-223,
affd. 751 F.2d 116 (2d Cir. 1984). Petitioner’s history of
filing tax returns for 20 years prior to 1983 and his admissions
in his plea bargain are evidence of knowledge of his duty to file
Federal income tax returns and to pay taxes upon his wages.
We dealt with this same argument, and similar facts, in Roth
v. Commissioner, T.C. Memo. 1992-563. Phillip Roth also served
in the United States Air Force. After leaving the Air Force, Mr.
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