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of tax.2 Petitioner stipulated that during 1996 he received
compensation from Ford. At trial, petitioner testified that
during 1996 he received interest income and a State tax refund.
In motions, at trial, and on brief, petitioner advanced
shopworn arguments characteristic of tax-protester rhetoric that
has been universally rejected by this and other courts. Wilcox
v. Commissioner, 848 F.2d 1007 (9th Cir. 1988), affg. T.C. Memo.
1987-225; Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir.
1986). Petitioner argues that the income tax is an excise tax
and that he did not engage in excise taxable activities in 1996.3
We shall not painstakingly address petitioner’s assertions “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).
Accordingly, we sustain respondent’s deficiency determination.
Respondent also determined that petitioner is liable for an
2 Cf. sec. 7491(a), effective for court proceedings arising
in connection with examinations commencing after July 22, 1998.
Petitioner does not contend that his examination began after July
22, 1998, or that sec. 7491(a) is applicable to his case. In any
event, we do not find that resolution of this case depends on
which party has the burden of proof. We resolve the issue on the
basis of a preponderance of evidence in the record. Regardless
of which party has the burden of proof, we still sustain
respondent’s deficiency determination for the reasons stated
below.
3 Petitioner testified: “The income tax is an excise tax.
Congress, who sets the laws, even says so in the Congressional
Record. The income tax is therefore not a tax on income.”
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