MacTaggart v. CIR ( 2023 )

Case: 23-60326 Document: 00516982000 Page: 1 Date Filed: 11/28/2023
United States Court of Appeals
for the Fifth Circuit
____________
United States Court of Appeals
Fifth Circuit
No. 23-60326
Summary Calendar FILED
____________ November 28, 2023
Lyle W. Cayce
Andrew Ethan MacTaggart, Clerk
Petitioner—Appellant,
versus
Commissioner of Internal Revenue,
Respondent—Appellee.
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Appeal from the Tax Court, Internal Revenue Service
Agency No. 7648-22L
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Before Davis, Willett, and Oldham, Circuit Judges.
Per Curiam: *
Petitioner-Appellant, Andrew E. MacTaggart, proceeding pro se,
challenges the order of the Tax Court finding a deficiency in income tax paid
for 2019 in the amount of $23,071.
The core of taxpayer’s argument to the Tax Court and to us is that the
income in question he received from his employer for services rendered was
not taxable. As the Commissioner points out, “[G]ross income means all
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*
This opinion is not designated for publication. See 5th Cir. R. 47.5.
Case: 23-60326 Document: 00516982000 Page: 2 Date Filed: 11/28/2023
No. 23-60326
income from whatever source derived, including (but not limited to)…
compensation for services.…” I.R.C. § 61(a)(1). Petitioner offered various
frivolous reasons why the payment for services was not income including that
he was a “non-resident alien for income tax purposes.”
The Tax Court considered all of Petitioner’s arguments in its well-
reasoned oral findings of fact and opinion (bench opinion) issued on
February 15, 2023. The court also properly rejected Petitioner’s argument
that the Commissioner was not entitled to proceed with collection measures
as authorized by the Tax Code.
For these reasons and those expressed in the Tax Court’s bench
opinion, the Tax Court’s order is AFFIRMED.
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