Carrie Rae Eldridge v. Commissioner of Internal Revenue

TABLE OF CONTENTS Section Page Table of Contents.............................................................................. l Table of Constitutional Authorities.............................................. li Table of Statutes............................................................................... li Table of Case Authorities ............................................................... n Issues & Questions Presented ....................................................... IV Opinions Appealed............................................................................ 1 Jurisdictional Statement................................................................. 1 Cause for the Petition...................................................................... 1 The Standards of Statutory Construction.................................... 8 ISSUE ARGUMENTS.................................................................... 9 ISSUE A - Does subject-matter jurisdiction exist to enforce the income tax as a direct tax without limitation 9 ISSUE B - Is the graduated taxation of citizens unconstitutional class legislation that unlawfully discriminates............................................................................ 18 ISSUE C - Does graduated taxation of the American citizens destroy equal protection under the 14th Amendment........ 26 ISSUE D - Is a deficiency under IRC Sections 6211 and 6212 based only upon the Subtitle “A” tax laws................ 30 Summary and conclusion................................................................ 35 Relief requested................................................................................ 35 Prayer for justice............................................................................... 36 Appendix - Orders Appealed 9th Circuit Mandate........ A-i 9th Circuit Order............. A-ii 9th Circuit Memorandum A-iii U.S. Tax Court Order.... ..A-v U.S. Tax Court Decision . A-vi Certificate of Compliance Certificate of Service