T.C. Summary Opinion 2003-164
UNITED STATES TAX COURT
SUDHESHNA PURUSHOTHAM, a.k.a. SUE PURUSHOTHAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1945-03S. Filed December 2, 2003.
Sudheshna Purushotham, a.k.a. Sue Purushotham, pro se.
Louis H. Hill, for respondent.
POWELL, Special Trial Judge: This case was heard pursuant
to the provisions of section 74631 of the Internal Revenue Code
in effect at the time the petition was filed. The decision to be
entered is not reviewable by any other court, and this opinion
should not be cited as authority.
1
Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
and Rule references are to the Tax Court Rules of Practice and
Procedure.
- 2 -
Respondent determined a deficiency of $4,003 and an addition
to tax of $606 under section 6651(a)(1) in petitioner’s 2000
Federal income tax. After concessions, the issue is whether the
Federal income tax imposed on resident aliens is
unconstitutional. Petitioner resided in Cincinnati, Ohio, at the
time the petition was filed.
The facts may be summarized as follows. During the taxable
year 2000, petitioner was a citizen of India and a lawful
permanent resident of the United States. She was employed by
Mactec, Inc., and received wages of $13,512.48 and $14,164 of
nonemployee compensation. In preparing her 2000 return,
petitioner reported the wages of $13,512.48, tax due of $949, tax
payments of $1,922.51, and a refund due of $973.51. If the
Federal income tax, as applied to petitioner, is constitutionally
permissible, petitioner concedes that she is liable for the
deficiency arising from (1) $190 of interest income, (2) $22 of
dividend income, and (3) $14,164 of nonemployee compensation.2
Petitioner’s only contention is that as a resident alien she
is unconstitutionally subject to “taxation without
representation” because resident aliens are taxed the same as
2
Additionally, petitioner is deemed to have conceded self-
employment tax liability of $1,001 under sec. 1401(a) and the
sec. 6651(a)(1) addition to tax for failure to timely file a
Federal income tax return, as petitioner failed to offer any
evidence as to these issues. See Rule 149(b).
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U.S. citizens,3 but there are no members of Congress that are
resident aliens to represent people in situations such as
petitioner. It is sufficient to point out that the Constitution
requires that members of both the House of Representatives and
the Senate be citizens of the United States. See U.S. Const.
art. I, secs. 2 and 3. This Court must support and apply the
Constitution as written.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
Decision will be entered
for respondent.
3
Secs. 1.1-1(b), 1.871-1(a), Income Tax Regs.