Case: 13-15585 Date Filed: 10/15/2014 Page: 1 of 2
[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
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No. 13-15585
Non-Argument Calendar
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Agency No. 3723-12
JOHN H. NIX, III,
Petitioner - Appellant,
versus
COMMISSIONER OF IRS,
Respondent - Appellee.
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Petition for Review of a Decision of the
U.S. Tax Court
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(October 15, 2014)
Before WILIAM PRYOR, MARTIN and JORDAN, Circuit Judges.
PER CURIAM:
Case: 13-15585 Date Filed: 10/15/2014 Page: 2 of 2
John H. Nix appeals the U.S. Tax Court’s denial of his pro se petition for
redetermination of his tax deficiency for tax year 2008. Mr. Nix admitted at trial
that he worked and received compensation in 2008. The Internal Revenue Service
presented evidence documenting Mr. Nix’s compensation from T-Mobile USA and
a dividend that he received from AT&T. The Tax Court determined that he was
liable for federal income tax deficiencies and various penalties.
Nonetheless, Mr. Nix argues that he was not required to pay federal income
taxes in 2008 because he believes the relevant statutes and regulations exclude him
from any such legal duty. Mr. Nix previously raised many of the same meritless
and frivolous arguments that he raises here during the appeal of his tax deficiency
for tax years 2003 and 2004. See Nix v. Comm’r of IRS, 553 F. App’x 960, 961 &
n.2 (11th Cir. 2014). We affirmed the Tax Court’s ruling in that case and held that
Mr. Nix’s statutory interpretation arguments to the contrary were unavailing. They
remain unavailing today. To the extent that Mr. Nix raises additional statutory
interpretation arguments—e.g., that Forms W-2 or 1099 cannot serve as evidence
of a taxpayer’s taxable income—they similarly lack legal merit.
Because Mr. Nix has not challenged the computation of his income or the
deficiencies and penalties levied against him, nor offered any credible evidence to
contradict the Tax Court’s findings, we affirm.
AFFIRMED.
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