Scott R. Philips v. Commissioner of Internal Revenue

99 F.3d 1146 78 A.F.T.R.2d 96 -6997, 96-2 USTC P 50,594 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Scott R. PHILIPS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 96-70113. United States Court of Appeals, Ninth Circuit. Submitted Oct. 7, 1996. * Decided Oct. 15, 1996. Before: BEEZER, KOZINSKI, and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Scott R. Philips appeals pro se from a decision of the tax court upholding the Commissioner of Internal Revenue's deficiency determinations and additions to tax for tax years 1987 through 1991. In his petition and amended petitions for a redetermination of the deficiencies, Philips set forth no facts to support his claim of error in the deficiency determinations and advanced only frivolous legal arguments, including that he was not a taxpayer, that his wages are not taxable under the Internal Revenue Code, and that the income tax violates the Sixteenth Amendment because it is an "indirect"…