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Commissioner, T.C. Memo. 1997-459. Petitioner’s failure to do so
after the filing of respondent’s motion for summary judgment is
contrary to Rule 121(d) and justifies summary judgment for
respondent on this issue.4 See Kiley v. Commissioner, supra.
Petitioner also challenges “the appropriateness of the
collection action”. Again, however, he fails to allege any facts
in support of this assignment of error. See Rule 331(b)(5).
Moreover, he fails to suggest any alternative means of
collection.5 See, e.g., sec. 6330(c)(2)(A)(iii). As before,
petitioner’s failure to do so after the filing of respondent’s
4 Even if petitioner were permitted to challenge his
underlying tax liabilities, it is clear that the arguments he has
advanced (see supra Background, “A”) are frivolous and
groundless. E.g., Keene v. Commissioner, T.C. Memo. 2002-277.
In addition, petitioner’s argument that the notice of deficiency
was invalid because it was not signed by the Secretary or someone
with delegated authority from the Secretary is itself frivolous
and groundless. See Nestor v. Commissioner, 118 T.C. 162, 165-
166 (2002).
5 We regard as nothing other than tax protest theatrics,
petitioner’s assertion that he was “prepared to pay the tax at
issue” if only the Appeals officer would show him “where my
liability is.”
Regarding petitioner’s liability, suffice it to say: (1)
Petitioner is a taxpayer 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); see also sec. 61(a)(4); (3)
petitioner is required to file an income tax return; sec.
6012(a)(1); and (4) the Commissioner and his agents are
authorized to enforce the provisions of the Internal Revenue
Code; see I.R.C. chs. 78, 80. See Davich v. Commissioner, T.C.
Memo. 2002-255; see also Crain v. Commissioner, 737 F.2d 1417,
1417 (5th Cir. 1984).
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