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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
arguments.
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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