MEMORANDUM OPINION
JACOBS, Judge:
Respondent determined a $15,287 deficiency in petitioner's Federal income tax for 1994. The deficiency arises from petitioner's tax protester claims that we reject.
All section references are to the Internal Revenue Code in effect for 1994, and all Rule references are to the Tax Court Rules of Practice and Procedure.
Petitioner resided in Santa Maria, California, at the time he filed his petition.
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