Alex B. Rhodes, Jr. - Page 6

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          compensation for services are not taxable income unless                     
          apportioned, and other frivolous arguments.                                 
               On October 5, 2004, respondent mailed petitioner a letter              
          for each year at issue requesting that petitioner explain his               
          failure to file income tax returns for the years at issue and               
          that he provide respondent with any relevant information                    
          petitioner wanted respondent to consider in determining                     
          petitioner’s tax liability.  In response, by letter dated                   
          November 24, 2004, petitioner again raised frivolous arguments              
          asserting he was not required under the Constitution to file a              
          return or pay Federal income tax.                                           
               On February 2, 2005, respondent mailed notices of deficiency           
          to petitioner for the years at issue.  Petitioner timely filed a            
          petition on April 29, 2005, in which he raised only frivolous               
               On August 31, 2006, petitioner filed a motion for summary              
          judgment in which he asserted only tax-protester arguments.  On             
          September 5, 2006, this Court denied petitioner’s motion and                
          found “Petitioner failed to even assert, let alone demonstrate,             
          that no genuine issues exist as to any material fact”.                      
               This Court also found in its September 5, 2006, order:                 
                    Petitioner has previously been a litigant in this                 
               Court, and based on his frivolous arguments, the Court                 
               imposed a penalty on petitioner of $2,000 under section                
               6673(a)(1).  See Rhodes v. Commissioner, T.C. Memo.                    
               2003-133; affd. 152 Fed. Appx. 340 (5th Cir. 2005).  In                
               the above-docketed case, the Court has warned                          

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