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respondent calculates petitioner’s total tax liability as follows:
Wage and pension income $46,419
Self-employment income 3,156
Standard deduction (4,300)
Personal exemption deduction (2,750)
Self-employment income tax deduction (223)
Taxable income 42,302
Income tax 8,504
Self-employment income tax 446
Total tax liability 8,950
Petitioner admits that he received all of the income underlying
this calculation.
In petitioner’s pleadings and at trial, petitioner makes
numerous assertions based upon frivolous arguments which do
little more than recite law which is irrelevant, taken completely
out of context, or otherwise misapplied. “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 (5th
Cir. 1984). Furthermore, petitioner’s arguments are essentially
political in nature. This Court is not the proper place for
these arguments. The function of this Court is to accurately and
justly apply the laws as they were written by Congress.
After reviewing respondent’s calculation of petitioner’s tax
liability, detailed above, we conclude that this calculation has
been made in accordance with the provisions of the Internal
Revenue Code, and that the amounts of income tax and self-
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Last modified: May 25, 2011