Mark Alan Staples v. Commissioner of Internal Revenue

(Rule 14.1(a)) Constitutional questions are presented in this writ as follows. Under the United States Constitution, especially the 14th Amendment, “due process of law” and “equal protection of the laws”, the 1st Amendment, free speech, the 5th Amendment, court ex parte communication,

1. Whether the United States is allowed to reduce the income of a person and then tax the income reduc­ tion of that person without due process or equal pro­ tection specifically, where: “The Office of Personnel Management (OPM) reduced his [Petitioner’s] FERS annuity payments by a portion of the SSDI benefit he received” (App. 1), the Internal Revenue Service then taxed that income reduction, and the Tax Court com­ municated ex parte with and denied free speech to pe­ titioner? Further, Under Acts of Congress, the Social Security Act, Federal Insurance Contributions Act, Privacy Act, Americans with Disabilities Act, and Rehabilitation Act,

2. Whether the United States government is allowed to reduce the income of a disabled person, solely be­ cause the person is disabled, and then tax that reduc­ tion in income of the disabled person, again solely because the person is disabled; specifically, where dis­ abled petitioner received only partial disability bene­ fits of SSDI payments and FERS annuity payments,