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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.
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