Alex B. Rhodes, Jr. - Page 7

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               petitioner on six occasions of the possibility of                      
               imposing a penalty under section 6673(a)(1) if he                      
               continues to advance frivolous arguments.  See Orders                  
               dated Nov. 14, 2005; Feb. 8, 2006; Feb. 27, 2006; Mar.                 
               23, 2006; May 30, 2006; and Jul. 11, 2006.  For the                    
               seventh time, the Court warns petitioner that it will                  
               impose a penalty of up to $25,000 under section                        
               6673(a)(1) if he continues to advance frivolous                        
               At trial, the Court warned petitioner on numerous occasions            
          that the arguments he was making have been deemed frivolous by              
          the Court and it has imposed penalties under section 6673 against           
          taxpayers who raise such arguments.  Despite the Court’s                    
          warnings, petitioner continued with the frivolous and groundless            
          arguments at trial.                                                         
          A.   Petitioner’s Federal Income Tax Deficiencies                           
               Throughout this case, petitioner presented tax-protester               
          arguments to assert he was not liable for Federal income tax                
          deficiencies as determined in the notices of deficiency for the             
          years at issue, including:  (1) He is not a taxpayer; (2)                   
          respondent has no jurisdiction over him; (3) his wages did not              
          constitute gross income; and (4) respondent lacks authority to              
          assert income tax deficiencies.  Petitioner’s assertions have               
          been rejected by this Court and other courts, and “We perceive no           
          need to refute these arguments with somber reasoning and copious            
          citation of precedent; to do so might suggest that these                    
          arguments have some colorable merit.”  Crain  v. Commissioner,              

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