David Anthony Avery - Page 2




                                        - 2 -                                         
               The issues are whether provisions of the Internal Revenue              
          Code violate the Thirteenth Amendment to the Constitution and               
          whether petitioner is liable for the penalty under section                  
          6662(a).                                                                    
               The facts may be summarized as follows.  Petitioner resided            
          in Asheboro, North Carolina, at the time the petition was filed.            
          In the notice of deficiency respondent determined that petitioner           
          had unreported nonemployee compensation in the amount of $1,040             
          and disallowed itemized deductions in the amount of $20,750.  At            
          trial, petitioner offered no evidence.  Rather, he filed a motion           
          for summary judgment arguing that the Internal Revenue Code                 
          violates the Thirteenth Amendment.  If petitioner’s                         
          constitutional argument fails, the decision will be entered for             
          respondent because petitioner has the burden of establishing that           
          respondent’s determination is incorrect.  See Rule 142(a).                  
               The first section of the Thirteenth Amendment, in relevant             
          part, states:  “Neither slavery nor involuntary servitude, except           
          as a punishment for crime whereof the party shall have been duly            
          convicted, shall exist within the United States, or any place               
          subject to their jurisdiction.”                                             
               The Court of Appeals for the Tenth Circuit has noted that              
          “if the requirements of the tax laws were to be classed as                  
          servitude, they would not be the kind of involuntary servitude              
          referred to in the Thirteenth Amendment.”  Porth v. Brodrick, 214           






Page:  Previous  1  2  3  4  Next

Last modified: May 25, 2011