At a Glance The U.S. Tax Court in O’Connor v. Commissioner of Internal Revenue sanctioned the petitioner for bringing frivolous claims that he was not subject to federal taxes. While not an employment case, O’Connor serves as a reminder to employers to be wary of individuals who ask their employers not to withhold taxes from their wages based on these or other similar frivolous arguments. In the recent United States Tax Court case O’Connor v. Commissioner of Internal Revenue , Judge Arbeit sanctioned the petitioner for advancing frivolous arguments contesting the authority of the IRS to assess tax. 1 The case involved a tax lawyer who failed to file taxes from 2010 to 2017, resulting in a deficiency of $1.09 million in unpaid taxes . The petitioner proffered four primary assertions: that (1) the Sixteenth Amendment was not properly ratified and thus invalid; (2) section 1 of the Internal Revenue Code (IRC) does not plainly and clearly impose tax liabi...
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Showing posts with the label Fourteenth Amendment