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establishes an income tax liability; (2) taxes are voluntary; (3)
the Privacy Act Notice contained in an Internal Revenue Service
booklet on tax returns “informs * * * [petitioner] that * * * [he
is] not required to file”; (4) no assessment had been made
against petitioner for 1998 tax; (5) the word “income” is not
defined in the Internal Revenue Code. Petitioner also cited
several cases that he contended supported his position. The
propositions he advances have been rejected on numerous occasions
and labeled “frivolous” and “well-worn protester arguments”.
Nothing would be served by cataloging and addressing petitioner’s
contentions and case citations. See Fox v. Commissioner, T.C.
Memo. 1996-79; Nieman v. Commissioner, T.C. Memo. 1993-533;
Solomon v. Commissioner, T.C. Memo. 1993-509, affd. without
published opinion 42 F.3d 1391 (7th Cir. 1994). See also Crain
v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984), where in
similar circumstances, the court 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.”
Respondent examined petitioner’s 1998 return and determined
that petitioner had $22,200 in gambling winnings which were not
reported, in addition to the $65,674.74 in wages reflected on his
Form W-2 but not reported as wages on the 1998 return. On March
3, 2000, respondent mailed a statutory notice of deficiency to
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