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In his trial memorandum, petitioner alleged: (1) Income
from sources not listed in section 861 is exempt from taxation;
(2) income earned by U.S. citizens in the United States is not
listed, and thus is exempt; and (3) petitioner is a U.S. citizen
and has income only from domestic sources. On April 2, 2001, we
ordered petitioner to give to respondent within 30 days all
evidence on which he relies to show that respondent’s
determination is incorrect, including a copy of documents which
petitioner contends supports his position, and a detailed
statement from petitioner that explains each of petitioner’s
claims. Despite our issuance of that order, petitioner has not
given respondent any evidence relating to respondent’s
determination. He provided only a document in which he repeated
the arguments described above that he made in his pretrial
memorandum.
Discussion
A. Respondent’s Motion for Summary Judgment
Respondent filed a motion under Rule 121(b) seeking summary
judgment upholding the determination in the notice of deficiency.
We may grant summary judgment if there is no genuine issue of
material fact and a decision may be rendered as a matter of law.
Rule 121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520
(1992), affd. 17 F.3d 965 (7th Cir. 1994); Zaentz v.
Commissioner, 90 T.C. 753, 754 (1988). The moving party bears
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