EUGENE A. WRIGHT, Circuit Judge.
Despite appellants' assertions to the contrary, this is yet another tax protester case. The taxpayers, Norman and Cecilia Carter, did not file income tax returns for 1980 and 1981.
The Commissioner issued separate notices of deficiency, determining that each was taxable on his or her respective share of unreported community property. He also determined that each was liable for additions to tax under 26 U.S.C. §§ 6651...
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