Michael Alan Jackson and Mary Joy Jackson, et al. - Page 6

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          34(b)(5), provide no statements of the facts upon which they base           
          assignments of error.  At trial, petitioners raised frivolous               
          arguments characteristic of tax protesters.4  They argued that              
          their wages should not be taxable because they have so little               
          left after they pay their expenses (other than their taxes,                 
          apparently).  Petitioners’ arguments merit no further discussion.           
          See Heisey v. Commissioner, T.C. Memo. 2002-41, affd. 59 Fed.               
          Appx. 233 (9th Cir. 2003).  We sustain respondent’s                         
          determinations in the notices of deficiency as to the amounts of            
          petitioners’ unreported taxable incomes for the years at issue.             
          B.  Deductions                                                              
               In their petitions and at trial, petitioners alleged vaguely           
          and without reference to supporting facts that they are entitled            
          to various deductions.  Deductions are a matter of legislative              
          grace; petitioners bear the burden of proving entitlement to                
          them.  See INDOPCO, Inc. v. Commissioner, 503 U.S. 79, 84 (1992).           
          Respondent has stipulated that in 2003 Mr. Jackson paid $11,413             
          of mortgage interest and Ms. Jackson paid $6,137 of mortgage                

               4 For instance, Mr. Jackson contended that he was entitled             
          to “full and complete relief from this proceeding” because of               
          “invalid OMB number on the 1040 form”.  Petitioners did not raise           
          this argument in their petitions.  In any event, the argument is            
          without merit.  See, e.g., United States v. Dawes, 951 F.2d 1189,           
          1191 (10th Cir. 1991); United States v. Hicks, 947 F.2d 1356,               
          1359 (9th Cir. 1991); Wheeler v. Commissioner, 127 T.C. 200, 208            
          n.12 (2006).  In addition, at trial Mr. Jackson sought to rely              
          upon a letter which he had previously sent to the Court,                    
          demanding that the Court “Verify authenticity of your authority”.           

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