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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
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Last modified: May 25, 2011