No. 21-723

Mark Alan Staples v. Commissioner of Internal Revenue

Lower Court: Tenth Circuit
Docketed: 2021-11-16
Status: Denied
Type: Paid
Response Waived
Tags: 1st-amendment 5th-amendment administrative-law disability-discrimination due-process equal-protection ex-parte-communication free-speech social-security-law tax-law
Key Terms:
SocialSecurity Antitrust DueProcess FirstAmendment Patent Privacy
Latest Conference: 2021-12-10
Question Presented (AI Summary)

Whether the United States is allowed to reduce the income of a person and then tax the income reduction of that person without due process or equal protection

Question Presented (OCR Extract)

QUESTIONS PRESENTED (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 reduction of that person without due process or equal protection 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 communicated ex parte with and denied free speech to petitioner? 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 because the person is disabled, and then tax that reduction in income of the disabled person, again solely because the person is disabled; specifically, where disabled petitioner received only partial disability benefits of SSDI payments and FERS annuity payments, ii QUESTIONS PRESENTED -— Continued having been reduced by OPM as given above, and where the reduction (loss) in income payments of disabled petitioner was subsequently taxed by IRS as above, all solely because petitioner was disabled?

Docket Entries

2021-12-13
Petition DENIED.
2021-11-23
DISTRIBUTED for Conference of 12/10/2021.
2021-11-18
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2021-11-12
Petition for a writ of certiorari filed. (Response due December 16, 2021)

Attorneys

Commissioner of Internal Revenue
Elizabeth B. PrelogarSolicitor General, Respondent
Elizabeth B. PrelogarSolicitor General, Respondent
Mark Alan Staples
Mark Staples — Petitioner
Mark Staples — Petitioner