Stanley J. Trohimovich and Anna Mae Trohimovich v. Commissioner of Internal Revenue

Stanley J. Trohimovich and Anna Mae Trohimovich appeal pro se from a Tax Court decision upholding deficiency assessments and additions to tax. We dismiss the appeal for lack of jurisdiction.

BACKGROUND

The Trohimoviches failed to file federal income tax returns for the years 1976 through 1981. On April 4, 1983, the Internal Revenue Service (IRS) assessed deficiencies of $75,170 against Stanley and $64,508 against Anna based on Stanley’s ownership interest in an automobile dealership in Grays Harbor, Washington. The IRS also assessed penalties of $22,501 against Stanley and $19,302 against Anna pursuant to 26 U.S.C. §§ 6653 (a) and 6651(a)(1).

On July 11,1983, the Trohimoviches filed a joint petition in the United States Tax Court to challenge the assessments and additions to tax. They contended that the seventeenth amendment, which changed the method for electing senators, was not enacted in accordance with article V of the Constitution, that the election of senators has been unlawful since 1915, and that the Internal Revenue Code and the IRS adopted and created by “illegally elected” senators are therefore invalid. They further claimed that IRS employees had committed various…