- 8 - the nature of the Appeals Office hearing does not include the taking of testimony under oath or the compulsory attendance of witnesses. Davis v. Commissioner, supra at 41-42. In the absence of a justiciable issue for review, we conclude that petitioner has failed to state a claim for relief, and we shall therefore grant respondent’s motion to dismiss. See Jackson v. Commissioner, T.C. Memo. 2002-100; Yacksyzn v. Commissioner, T.C. Memo. 2002-99; Weishan v. Commissioner, T.C. Memo. 2002-88, affd. 66 Fed. Appx. 113 (9th Cir. 2003). Petitioner’s motion for partial summary judgment does not raise any justiciable issues. Essentially, petitioner asserts many of the same frivolous positions set forth in his numerous documents filed with the Court. The U.S. Court of Appeals for the Fifth Circuit stated: “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, 1417 (5th Cir. 1984). Suffice it to say that petitioner is a taxpayer who is subject to the Federal income tax on his wages and other sources of income. See secs. 1(c), 61(a)(1), (11), 7701(a)(1), (14); Nestor v. Commissioner, 118 T.C. 162, 165 (2002), supplemented by T.C. Memo. 2002-251. We shall deny petitioner’s motion for partial summary judgment.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011