Watson v. Commissioner of Internal Revenue

PER CURIAM: *

Petitioner-Appellant Wilson Watson (“Watson”) appeals the orders of the United States Tax Court in four consolidated cases that required Watson to pay almost $30,000 in back taxes and penalties. On appeal, Watson does not challenge the specific findings of the Tax Court, but instead contends that the Tax Court lacked jurisdiction over the proceedings. Specifically, Watson argues that the Tax Court lost jurisdiction over the proceedings when the Internal Revenue Service (“IRS”) did not respond to his arguments that there was no law permitting the taxation. Watson first presented…