Robert E. Rhodes - Page 5

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          relating to the liability of the taxpayer for a tax imposed under           
          subtitle A or B of the Code.  Additionally, section 6201(d)                 
          provides that if a taxpayer asserts a reasonable dispute with               
          respect to any item of income reported on an information return             
          filed with the Secretary by a third party and the taxpayer has              
          fully cooperated with the Secretary, the Secretary shall have the           
          burden of producing reasonable and probative information                    
          concerning such deficiency in addition to such information                  
          return.                                                                     
               At trial, petitioner testified and stipulated he received              
          the wages, pension distribution, interest, and dividend set forth           
          in the notices of deficiency.  Petitioner, however, disputed that           
          the aforementioned amounts are income.  Accordingly, as                     
          petitioner does not dispute the facts, failed to introduce                  
          credible evidence, and has not asserted a reasonable dispute                
          regarding the items listed on the information returns, sections             
          6201(d) and 7491(a) are inapplicable.  Parker v. Commissioner,              
          117 F.3d 785, 786 (5th Cir. 1997); Tanner v. Commissioner, 117              
          T.C. 237, 241 (2001), affd. 65 Fed. Appx. 508 (5th Cir. 2003).              
               At trial and on brief, petitioner advanced shopworn                    
          arguments regarding why the wages, pension distribution,                    
          interest, and dividend are not income.  His arguments are                   
          characteristic of tax-protester rhetoric that has been                      
          universally rejected by this and other courts.  See Wilcox v.               






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