Sudheshna Purushotham, a.k.a. Sue Purushotham - Page 3

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               Respondent determined a deficiency of $4,003 and an addition           
          to tax of $606 under section 6651(a)(1) in petitioner’s 2000                
          Federal income tax.  After concessions, the issue is whether the            
          Federal income tax imposed on resident aliens is                            
          unconstitutional.  Petitioner resided in Cincinnati, Ohio, at the           
          time the petition was filed.                                                
               The facts may be summarized as follows.  During the taxable            
          year 2000, petitioner was a citizen of India and a lawful                   
          permanent resident of the United States.  She was employed by               
          Mactec, Inc., and received wages of $13,512.48 and $14,164 of               
          nonemployee compensation.  In preparing her 2000 return,                    
          petitioner reported the wages of $13,512.48, tax due of $949, tax           
          payments of $1,922.51, and a refund due of $973.51.  If the                 
          Federal income tax, as applied to petitioner, is constitutionally           
          permissible, petitioner concedes that she is liable for the                 
          deficiency arising from (1) $190 of interest income, (2) $22 of             
          dividend income, and (3) $14,164 of nonemployee compensation.2              
               Petitioner’s only contention is that as a resident alien she           
          is unconstitutionally subject to “taxation without                          
          representation” because resident aliens are taxed the same as               




               2 Additionally, petitioner is deemed to have conceded self-            
          employment tax liability of $1,001 under sec. 1401(a) and the               
          sec. 6651(a)(1) addition to tax for failure to timely file a                
          Federal income tax return, as petitioner failed to offer any                
          evidence as to these issues.  See Rule 149(b).                              




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