Steven Wesley Noe - Page 4




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          earnings for 1992 and 1993.  Petitioner argues, inter alia, that            
          (1) the income tax is an invalid excise tax; (2) he is not                  
          subject to the income tax since he is a resident of the United              
          States and a citizen of the State of Washington whose citizenship           
          does not depend upon immigration and naturalization or upon the             
          13th, 14th, and 15th Amendments; he is not subject to tax on his            
          earnings from his labor; and the Commissioner is only authorized            
          to collect taxes paid by stamp, whereas petitioner is not engaged           
          in an activity that requires him to buy stamps.                             
               Petitioner's positions are wholly frivolous.  The 16th                 
          Amendment authorizes the imposition of a nonapportioned direct              
          income tax on U.S. citizens residing in the United States.  See             
          In re Becraft, 885 F.2d 547 (9th Cir. 1989); Wilcox v.                      
          Commissioner, 848 F.2d 1007, 1008 (9th Cir. 1988), affg. T.C.               
          Memo. 1987-225; Rowlee v. Commissioner, 80 T.C. 1111, 1121-1122             
          (1983).  Furthermore, U.S. citizens' wages are income, and this             
          income may be taxed without apportionment.  See Wilcox v.                   
          Commissioner, supra; Rowlee v. Commissioner, supra.  Petitioner's           
          other arguments are equally misguided, and such arguments have              
          been repeatedly rejected by this and other Federal courts.  See,            
          e.g., Wilcox v. Commissioner, supra (paying taxes is not                    
          voluntary); Talmage v. Commissioner, T.C. Memo. 1996-114 n.3                
          (section 6201 grants assessment authority with respect to all               
          taxes as to which returns or lists are made under the code,                 






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