                       T.C. Memo. 2000-200



                     UNITED STATES TAX COURT



              PAUL MARTIN ZIMMERMAN, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket Nos. 1023-99, 1049-99,             Filed June 29, 2000.
                 1050-99.


     Paul Martin Zimmerman, pro se.

     R. Craig Schneider, for respondent.



                       MEMORANDUM OPINION

     DEAN, Special Trial Judge:   Respondent determined

deficiencies in petitioner's Federal income taxes of $6,584,

$5,777, and $8,196 for 1995, 1996, and 1997, respectively, and
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accuracy-related penalties under section 6662(a)1 of $421.80,

$36.60, and $929.20, for 1995, 1996, and 1997, respectively.

     The issues for decision are:   (1) Whether petitioner is

subject to Federal income tax on wages, Social Security payments,

and IRA distributions; and (2) whether part of the underpayments

of tax is attributable to negligence or disregard of rules or

regulations, or to a substantial understatement of tax.

                            Background

     Petitioner resided in Magna, Utah, when he filed his

petitions in these consolidated cases.

     Petitioner filed timely Federal income tax returns for 1995,

1996, and 1997.   Petitioner attached to his returns the

appropriate Forms W-2, 1099-R, and 1099.   Petitioner failed to

compute an income tax liability on any of the returns but did

attach to each of the returns for 1995 and 1996 a letter of

explanation.

     In both letters petitioner states that he needs additional

information to determine his Federal income tax liability:    (1)

The sum of the adjusted gross incomes less penalties on early

withdrawal of all income tax filers; (2) the total number of

income tax filers; (3) the total amount of taxes to be collected;

and (4) the names, addresses, and Social Security numbers of



     1
      Unless otherwise indicated, subsequent references are to
the Internal Revenue Code in effect for the years at issue.
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elected and appointed government officials claiming exemptions,

deductions, and credits and the amounts of exemptions,

deductions, and credits claimed, "so that I can evaluate its

constitutionality".

       The return for 1997 lists total wages as $46,251.08 but

bears a notation on both the return and the attached Forms W-2

that the wages are "non-taxable income" from direct labor.

       Respondent determined that the amounts reported on the

returns are includable in income and subject to Federal income

tax.

                             Discussion

       At trial, petitioner presented no facts relevant to the

deficiencies and penalties determined by respondent.    He insisted

on making the kinds of inaccurate, uninformed, and nonsensical

arguments usually made by persons who disagree with the Federal

income tax system and refuse to pay income tax under any

circumstances.    Among other arguments, petitioner expressed his

view that the judicial branch of the United States Government has

been "bribed" and "That's why case law shouldn't be looked at

because they've gotten to the Federal court system."

       As petitioner's arguments lack any rationality, seriousness,

or weight, we see no need to refute them "with somber reasoning
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and copious citation of precedent"; if we did, it might suggest

they had some merit.   Crain v. Commissioner, 737 F.2d 1417 (5th

Cir. 1984).

     Petitioner did not introduce any evidence to show that he is

not liable for the income tax deficiencies and accuracy-related

penalties under section 6662(a); accordingly, respondent is

sustained on these issues for all 3 years.

                                            Decisions will be

                                       entered for respondent.
