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persists in failing to file his tax returns and in pursuing tax
protester arguments, e.g., that the notice of deficiency is
invalid or that he need not file a return because of the Fifth
Amendment or the “voluntary” nature of the income tax system, we
may not be so favorably inclined in the future.
In reaching our holdings, we have considered all arguments
made, and, to the extent not mentioned, we conclude that they are
moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011