Opinion
No. 11-60113
08-24-2011
ETTA LOWERY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Summary Calendar
Appeal from the Decision of the
United States Tax Court
Before HIGGINBOTHAM, DAVIS, and ELROD, Circuit Judges.. PER CURIAM:
Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
Etta M. Lowery, proceeding pro se challenges the judgment of the tax court sustaining the deficiencies and penalties sought by the Commissioner. We affirm.
The appellant taxpayer presented a number of familiar "tax protestor" arguments (characterized as "shopworn" by the tax court) such as she was not subject to the Internal Revenue Code. On appeal she raises different - equally frivolous arguments that compensation paid to her for services (which she did not request) is not taxable income because she is not a government employee; that because she lives in one of the 50 states rather than in a federal territory she is not subject to federal income taxes and that a tax on compensation for services would be an unconditional direct tax.
Appellant's brief on appeal consists primarily of citations to irrelevant federal case law and other legal authorities. Her principal argument that remuneration for services received by private employees residing in one of the 50 states is not subject to federal income tax is patently frivolous.
The judgment of the tax court is AFFIRMED.