Georgia M. Beatty v. Commissioner of Internal Revenue

In this “tax protest” case appealing summary judgment for the government in the Tax Court, petitioner Georgia Beatty raises several frequently rejected challenges to the tax laws, including the constitutionality of the withholding provisions, the applicability of the requirement of filing a return to petitioner, and the authority of the Commissioner to assess a deficiency. From the record it is clear that petitioner had income and that she failed to file a proper return. It is equally clear that Congress has the power to require withholding on wages. See Central Illinois Public Service Co. v.…