H. Michael Muniz v. Commissioner of IRS

H. Michael Muñiz, an attorney proceeding pro se 1 , appeals the Tax Court’s deter- ruinations regarding his tax deficiency for the 2011 tax year. Muñiz raises numerous issues on appeal, but the central dispute is relatively straightforward. On his 2011 tax return, Muñiz deducted $45,000 from his gross income as alimony paid. According to Muñiz, this amount was “lump sum” alimony, as defined by Florida state law, ordered in connection with his dissolution proceedings. The Commissioner of the Internal Revenue Service (“Commissioner”) audited Muñiz’s tax return and subsequently disallowed the…