William Sandlin McLaurine II, (2010)

Extract

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William Sandlin McLaurine II, (2010)

T.C. Memo. 2010-236

UNITED STATES TAX COURT WILLIAM SANDLIN MCLAURINE II, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 31195-08. Filed October 26, 2010.

P failed to report his 2006 wages, and R determined a deficiency. P contested the deficiency, arguing that the U.S. Government did not have the authority to tax him because he is a citizen only of Alabama and not of the United States.

Held: P is liable for the deficiency.

Held, further, P is liable for a sec. 6673, I.R.C., penalty.

William Sandlin McLaurine II, pro se. Marshall R. Jones, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION WHERRY, Judge: This case is before the Court on a petition for redetermination of an income tax deficiency of $1,209 that respondent determined for petitioner's 2006 tax year. The...

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