-8-
As to the second category of arguments, each of these
arguments is frivolous and has been previously rejected by this
Court. E.g., Bartschi v. Commissioner, T.C. Memo. 2002-268, and
cases cited therein; Tolotti v. Commissioner, T.C. Memo. 2002-86.
The Court of Appeals for the Fifth Circuit has remarked: “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). Suffice it to
say:
(1) Petitioners are taxpayers subject to the Federal income
tax, see secs. 1(c), 7701(a)(1), (14);
(2) compensation for labor or services rendered constitutes
income subject to the Federal income tax, sec. 61(a)(1); United
States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981);
(3) petitioners are required to file an income tax return,
sec. 6012(a)(1); and
(4) a taxpayer’s failure to report tax on a return does not
prevent the Commissioner from determining a deficiency in that
taxpayer’s income tax, secs. 6211(a), 6212(a); see Monaco v.
Commissioner, T.C. Memo. 1998-284.
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