John Parks Trowbridge - Page 9

                                        - 9 -                                         
               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                   

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011