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Those assignments and averments contain tax-protester rhetoric
that we are all too familiar with, and which courts have rejected
time and time again. See, e.g., our discussion supra at section
II.A.2.a. (Validity of Notice); Williams v. Commissioner, 114
T.C. 136 (2000) (rejecting “as reminiscent of tax-protester
rhetoric” source of income argument based on section 1.861-8(a),
Income Tax Regs.); Johnston v. Commissioner, T.C. Memo. 2000-315
(rejecting argument that respondent must follow certain
administrative procedures prior to issuing notice of deficiency);
Browder v. Commissioner, T.C. Memo. 1990-408 (rejecting as
frivolous and groundless claim that the IRS lacked delegated
authority to impose an income tax); Rice v. Commissioner, T.C.
Memo. 1978-334 (rejecting argument that notice of deficiency is
an unlawful taking of property without due process).
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