Jonathan Kaplowitz - Page 8

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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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