MEMORANDUM OPINION
COLVIN, Judge:
Respondent determined that petitioner has a deficiency in Federal income tax for 1992 of $23,768, is liable for self-employment tax of $8,676, and that he is liable for additions to tax of $3,942 for failure to file a return under section 6651(a)(1) and $1,038 for failure to pay estimated tax under section 6654(a).
As discussed below, we reject petitioner frivolous tax protester arguments and sustain respondent's...
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