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1993, assessment. Accordingly, the period of limitations for
collection of petitioner's 1992 liability is suspended and has
not expired.
Further, with respect to the underlying tax liabilities,
petitioner contends that he asked the Appeals officer to tell him
which Internal Revenue Code section makes him liable for tax and
whether that section is within subtitle A. Petitioner further
claims that he inquired as to what “legislative regulation” makes
him liable for interest. In both instances, the Appeals officer
apparently refused to consider these inquiries. These are
frivolous issues that the Appeals officer might have responded to
but was certainly not required to consider. Suffice it to say
that petitioner reported wage income for each of the years in
question and such income is taxable pursuant to sections 1(a)-
(c), 61(a)(1), and 62. See also United States v. Romero, 640
F.2d 1014, 1016 (9th Cir. 1981). As to petitioner's interest
liability, section 6601 provides for the imposition of interest
on unpaid tax liabilities, and section 6601(g) provides for the
assessment and collection of that interest. See also sec.
301.6601-1, Proced. & Admin. Regs. In sum, the challenges to the
existence or amount of the underlying tax liabilities that
petitioner advanced either at his hearing or in the instant
proceeding are meritless.
Finally, petitioner raised a frivolous argument to the
effect that there had been no delegation of authority from the
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