Georgia M. Beatty v. Commissioner of Internal Revenue

Fifth Circuit

Georgia M. Beatty v. Commissioner of Internal Revenue

667 F.2d 501, 49 A.F.T.R.2d (RIA) 671, 1982 U.S. App. LEXIS 21839

CourtCourt of Appeals for the Fifth Circuit

DecidedFebruary 12, 1982

Docket81-4282

StatusPublished

Cited by13 cases

This text of 667 F.2d 501 (Georgia M. Beatty v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Georgia M. Beatty v. Commissioner of Internal Revenue, 667 F.2d 501, 49 A.F.T.R.2d (RIA) 671, 1982 U.S. App. LEXIS 21839 (5th Cir. 1982).

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Opinion

PER CURIAM:

In this “tax protest” case appealing summary judgment for the government in the Tax Court, petitioner Georgia Beatty raises several frequently rejected challenges to the tax laws, including the constitutionality of the withholding provisions, the applicability of the requirement of filing a *502 return to petitioner, and the authority of the Commissioner to assess a deficiency. From the record it is clear that petitioner had income and that she failed to file a proper return. It is equally clear that Congress has the power to require withholding on wages. See Central Illinois Public Service Co. v. United States, 435 U.S. 21, 98 S.Ct. 917, 55 L.Ed.2d 82 (1978). We have time and time again held, within the context of criminal prosecutions under § 7203, that a protest return of the sort filed by petitioner does not amount to a return. United States v. Booher, 641 F.2d 218 (5th Cir. 1981); United States v. Brown, 591 F.2d 307 (5th Cir.), cert. denied, 442 U.S. 913, 99 S.Ct. 2831, 61 L.Ed.2d 280 (1979); United States v. Johnson, 577 F.2d 1304 (5th Cir. 1978).

We find no other basis for challenging the Tax Court decision.

AFFIRMED.

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PER CURIAM:

In this “tax protest” case appealing summary judgment for the government in the Tax Court, petitioner Georgia Beatty raises several frequently rejected challenges to the tax laws, including the constitutionality of the withholding provisions, the applicability of the requirement of filing a *502 return to petitioner, and the authority of the Commissioner to assess a deficiency. From the record it is clear that petitioner had income and that she failed to file a proper return. It is equally clear that Congress has the power to require withholding on wages. See Central Illinois Public Service Co. v. United States, 435 U.S. 21, 98 S.Ct. 917, 55 L.Ed.2d 82 (1978). We have time and time again held, within the context of criminal prosecutions under § 7203, that a protest return of the sort filed by petitioner does not amount to a return. United States v. Booher, 641 F.2d 218 (5th Cir. 1981); United States v. Brown, 591 F.2d 307 (5th Cir.), cert. denied, 442 U.S. 913, 99 S.Ct. 2831, 61 L.Ed.2d 280 (1979); United States v. Johnson, 577 F.2d 1304 (5th Cir. 1978).

We find no other basis for challenging the Tax Court decision.

AFFIRMED.

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Bluebook (online)

667 F.2d 501, 49 A.F.T.R.2d (RIA) 671, 1982 U.S. App. LEXIS 21839, Counsel Stack Legal Research, https://law.counselstack.com/opinion/georgia-m-beatty-v-commissioner-of-internal-revenue-ca5-1982.

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