Arther G. Barkley v. Commissioner of Internal Revenue

This case is before us for. a second time. On the first appeal, we reversed the Tax Court’s determination that a 5% penalty for negligence and intentional disregard of regulations should be assessed against this petitioner under I.R.C. § 6653(a). (C.T. p. 51.) We then affirmed the Tax Court’s finding of a deficien- ' cy of $471.78 in taxes paid by appellant for the calendar year 1964.

The Tax Court vacated its earlier decision, and the ease was reheard in Washington on January 8, 1969; judgment was entered for $471.78, which reflected a computation entered on October 29, 1968 by the Commissioner. This appeal followed. Our jurisdiction rests upon 26 U.S.C. § 7484 .

Petitioner asserts he is withholding part of the federal income tax due from him for the calendar year 1964 because his constitutional rights have been violated with respect to a dispute with a union and various other public and private entities. (App.Br. and C.T. pp. 89-99.) We recognize the difficulties a layman such as Mr. Barkley meets in pursuing legal remedies in propria persona, particularly in the complex area of federal taxation. The undisputed facts disclose that the income was earned by him, and the tax…