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Attached to petitioner’s declaration in support of the
motion to dismiss is a copy of what he describes as a sworn
statement that he sent to respondent on September 21, 2004,
“rebutting purported ‘wage’ and ‘income’ assertions” by
respondent. In that statement, petitioner claims among other
things: “I am a non-resident alien of the United States. I am a
citizen and resident of the State of Texas”. Also: “Since I am
a non-resident alien of the United States, and the ‘Texas
Department of Criminal Justice’ is not a federal entity or an
entity who’s situs is within a federal possession or territory,
the money I may have received from this ‘PAYER’, as wages are not
taxable income per the ‘IRC’.”
In the amended petition, petitioner makes additional,
frivolous arguments and groundless claims; e.g., he is not
required to file an income tax return because the form does not
contain an Office of Management and Budget number, which
petitioner believes is required on the form. That is a familiar
tax-protester argument rejected out of hand by the courts. See,
e.g., United States v. Kerwin, 945 F.2d 92 (5th Cir. 1991);
McDougall v. Commissioner, T.C. Memo. 1992-683, affd. without
published opinion 15 F.3d 1087 (9th Cir. 1993).
Petitioner has made frivolous arguments and groundless
claims, and we can see no purpose for those arguments and claims
other than to delay respondent’s collection of taxes due and
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