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Throughout his section 6330 hearing, the petition, and
several pounds of spurious materials that petitioner filed in
this case2 petitioner advanced shopworn arguments characteristic
of tax-protester rhetoric that has been universally rejected by
this and other courts. See Wilcox v. Commissioner, 848 F.2d 1007
(9th Cir. 1988), affg. T.C. Memo. 1987-225; Carter v.
Commissioner, 784 F.2d 1006, 1009 (9th Cir. 1986); Charczuk v.
Commissioner, 771 F.2d 471 (10th Cir. 1985), affg. T.C. Memo.
1983-433; Michael v. Commissioner, T.C. Memo. 2003-26; Knelman v.
Commissioner, T.C. Memo. 2000-268, affd. 33 Fed. Appx. 346 (9th
Cir. 2002). We shall not painstakingly address petitioner’s
assertions “with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984) (per curiam).
Petitioner has failed to make a valid challenge of his
underlying tax liabilities or to the appropriateness of
respondent’s intended collection action, offer alternative means
2 For example, among other things, petitioner filed “Sworn
Suggestions of Intentional Policies and Practices of Jural Deceit
Evidenced by Consistent and Repeated Use of Unverified Process in
Response to Petitioner’s Verified Challenge” and “Notice of
Corrections to Sworn Motion to Vacate Order Dated May 31, 2006
For Failure to Prove the Indispensable Prerequisite
Jurisdictional Fact Following Petitioner’s Repeatedly Set Forth
Undisputedly Relevant and Verifiable Challenge”.
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