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position in a proceeding is frivolous or groundless. Sec.
6673(a)(1)(B).
Petitioner has continuously asserted throughout these
proceedings only tax-protester arguments in an effort to avoid
paying any income tax at all. Courts have held in previous cases
that these arguments are without merit. See, e.g., United States
v. Connor, 898 F.2d 942, 943 (3d Cir. 1990); Coleman v.
Commissioner, 791 F.2d 68, 70 (7th Cir. 1986); Sauers v.
Commissioner, 771 F.2d 64, 66 (3d Cir. 1985) (as to petitioner’s
claim that wages and salaries are not taxable income), affg. T.C.
Memo. 1984-367; Nestor v. Commissioner, supra at 167 (as to the
argument that a tax return reporting zero taxable income cannot be
changed to reflect income received); Dashiell v. Commissioner,
T.C. Memo. 2004-210 (as to petitioner’s claim that no Internal
Revenue Code section makes him liable). We reject petitioner’s
boilerplate tax-protester arguments as frivolous and without
merit.
Petitioner attached as Exhibit A to his response to the
motion for summary judgment the index to the publication “The
Truth about Frivolous Tax Arguments”, issued by the Internal
Revenue Service, and claimed that “Nowhere * * * is tax liability
listed”. Nevertheless, the publication covers every tax-protester
argument that he has made in these proceedings. Because we find
petitioner’s arguments to be frivolous and groundless, we shall
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