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Respondent determined a deficiency in Ms. Martin’s tax for
1995 of $111,266. The only payment made by Ms. Martin for 1995
was $100 paid on January 21, 1997, with her 1995 Form 1040EZ.
The Pleadings and Related Matters
The Petitions
In response to the notices of deficiency, both petitioners
filed petitions on January 9, 2001. In many respects, the
petitions are identical. Dr. Trowbridge’s petition is 74 pages
long, and Ms. Martin’s petition is 75 pages long. Although the
petitions do assign error to respondent’s determinations, for the
most part, they make a convoluted argument that subjecting
petitioners to the same rate of tax as Federal employees
constitutes impermissible “disparate treatment”. Petitioners
cite a variety of Code sections and regulatory materials to show
that public employees and certain others receive benefits from
the Federal Government that are not available to petitioners as
“private independent contractors” or “private sector workers”.
They state:
In direct contrast to the private independent
contractor, or non-government workers whose economic
position, and rate of personal earnings are not fixed
and guaranteed by statute, the rate instead is
controlled by what the market place will bear and
without any position fixed by statute. This gives the
government employees or officers a great personal and
economic advantage over that afforded to the private
independent contractor, or non-government workers, and
as such creates a disparate or unequal treatment under
the law, because the Internal Revenue Service
administratively states that the private independent
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