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All section references are to the Internal Revenue Code in effect
for the years at issue, and all Rule references are to the Tax
Court Rules of Practice and Procedure.
Background
Petitioner has not filed Federal income tax returns for the
years in question. Respondent's determinations are based
primarily on petitioner's receipt of wage income as a teacher and
pension income from prior employment, plus small amounts of self-
employment and interest income. The only ground upon which
petitioner's timely filed petition contests respondent's
determinations is that "As a direct descendant of the First
Nations of this continent ('Indian') I am not taxed under the
provisions of ARTICLE 1 [sic], SECTION 2, OF THE CONSTITUTION OF
THE UNITED STATES".
When petitioner filed his petition, he gave his address as
Waterview, Kentucky, and designated Louisville, Kentucky, as the
place of trial. However, the case was continued from the Court's
January 11, 1999, Louisville trial session because petitioner had
taken a temporary teaching position at the Oglala Sioux
Reservation at Pine Ridge, South Dakota.
The case is before the Court on respondent's motion for
summary judgment under Rule 121. In his response to respondent's
motion, petitioner relies, as he does in his petition, upon
Article I, Section 2 of the U.S. Constitution as the basis of his
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Last modified: May 25, 2011