                       T.C. Memo. 1997-179



                     UNITED STATES TAX COURT



                  SID L. MARQUIS, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 23372-94.                    Filed April 15, 1997.



     Sid L. Marquis, pro se.

     David W. Sorensen, for respondent.



                       MEMORANDUM OPINION

     DEAN, Special Trial Judge:   This case was heard pursuant to

the provisions of section 7443A(b) and Rules 180, 181, and 182.1

     Respondent determined deficiencies in petitioner's 1990 and

1991 Federal income taxes in the amounts of $3,919 and $6,376,

     1
      All section references are to the Internal Revenue Code in
effect for the taxable years in issue. All Rule references are
to the Tax Court Rules of Practice and Procedure.
respectively.   Respondent also determined additions to tax for

the years 1990 and 1991 under section 6651(a)(1) in the amounts

of $540 and $1,594, respectively, and under section 6654 in the

amounts of $76 and $365, respectively.

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

unreported income in both years at issue; (2) whether petitioner

failed to file timely Federal income tax returns for 1990 and

1991; and (3) whether petitioner underpaid his estimated taxes

for the years 1990 and 1991.

     A few of the facts have been stipulated and are so found.

The stipulation of facts and the exhibits received into evidence

are incorporated herein by reference.    Petitioner lived in

Sparks, Nevada, at the time the petition in this case was filed.

Background

     Petitioner did not file Federal income tax returns for 1990

and 1991 based upon his beliefs and his determination that he was

not liable for any tax.

     During the years under consideration, petitioner lived in

San Diego, California.    Petitioner was employed by Hawthorne

Machinery Co. (Hawthorne) in 1990 and was paid for his work.

Copies of payroll checks to petitioner from Hawthorne in 1990

totaling $23,325.592 were received into evidence.   Petitioner

worked for Hawthorne for 3 months in 1991.    Copies of payroll


     2
      The statutory notice of deficiency makes an adjustment to
petitioner's income for 1990 in the amount of $28,287 for
"wages".
                                 - 3 -

checks to petitioner from Hawthorne in 1991 totaling $6,134.263

were introduced into evidence.

     For the balance of the year 1991, when not working for

Hawthorne, petitioner worked for himself.      Petitioner introduced

into evidence a Form 1099-MISC from "Giving You Credit", Inc.,

reporting $29 of nonemployee compensation that he received in

1991.    Throughout the year 1991, petitioner lived in a house for

which he paid rent and utilities.

     Respondent examined petitioner's 1990 and 1991 taxable years

and determined that petitioner had unreported wage income for

both years, had unreported interest income in 1990, had

unreported self-employment income in an amount determined by

Bureau of Labor Statistics figures for 1991, failed to make

required estimated tax payments in both years, and failed to file

Federal income tax returns for both years.

Discussion

     Respondent's determinations are presumed correct, and

petitioner bears the burden of proving otherwise.      Rule 142(a);

INDOPCO, Inc. v Commissioner, 503 U.S. 79, 84 (1992); Welch v.

Helvering, 290 U.S. 111, 115 (1933).

     Petitioner's objections to respondent's adjustments are

those typical of so-called tax protestors.      In his trial

memorandum petitioner alleges that:      (a) He was born a

     3
      The statutory notice of deficiency makes an adjustment to
petitioner's income for 1991 in the amount of $8,530 for "wages".
                                 - 4 -

"'State/Citizen'/'white citizen'", not a citizen pursuant to the

14th Amendment, and is therefore not "subject to the exclusive

jurisdiction of the Federal United States government"; (b) the

IRS has made false entries into his Individual Master File to

give the appearance that a return was filed so that an

examination could be done; (c) respondent has violated "numerous

regulations"; (d) respondent has "utilized" regulations that only

"pertain to Title 27 (ATF)"; and (e) petitioner has never been

served a "'notice'" by the District Director requiring him to

file a return or to keep records.

     We see no need to address these or similar arguments of

petitioner.   See Crain v. Commissioner, 737 F.2d 1417 (5th Cir.

1984); accord Casper v. Commissioner, 805 F.2d 902, 907 (10th

Cir. 1986), affg. T.C. Memo. 1985-154.

     Petitioner has failed to carry his burden of proof, and

respondent's determinations of deficiencies in and additions to

tax for 1990 and 1991 are therefore sustained in their entirety.

     To reflect the foregoing,

                                         Decision will be entered

                                   for respondent.
