Donald MacPherson v. Commissioner of Internal Revenue

An attorney and board-certified specialist in tax law raised before the Tax Court and the Ninth Circuit issues regarding the evidence of delegation of authority to assess tax, whether a Treasury regulation contravenes the statute it implements, and whether that regulation was promulgated outside of the Administrative Procedure Act’s 30-day notice and comment period. Ignoring apposite decisions of this Court, the Eighth and Eleventh Circuits, and its own jurisprudence, the Ninth Circuit sanctioned the attorney for raising nothing but “frivolous arguments.” The questions presented are:

1. Does a $27,000 sanction against an attorney for raising non-frivolous issues concerning delegated tax assessment authority and an invalid regulation violate taxpayers’ First Amendment right to petition for redress of grievances?

2. Are taxpayers entitled to see the delegation order which the IRS claims authorized an official to assess tax at a hearing under 26 U.S.C. § 6330, pursuant to the Fifth Amendment’s due process clause and this Court’s delegated authority cases?

3. Is 26 C.F.R. § 301.6203-1 invalid in that it contradicts the unambiguous statute and was promulgated in violation of the Administrative Procedures Act’s thirty-day “notice and comment” period?