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U.S. citizens,3 but there are no members of Congress that are
resident aliens to represent people in situations such as
petitioner. It is sufficient to point out that the Constitution
requires that members of both the House of Representatives and
the Senate be citizens of the United States. See U.S. Const.
art. I, secs. 2 and 3. This Court must support and apply the
Constitution as written.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
3 Secs. 1.1-1(b), 1.871-1(a), Income Tax Regs.
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Last modified: May 25, 2011