Did Puerto Rico become an incorporated Territory subject to the Uniformity Clause for federal income tax collection, and did the Commissioner of Internal Revenue violate tax code provisions in computing income tax deficiency?

QUESTIONS PRESENTED In light of this Court recent holding in Moore et ux v. United States (2024), that income taxes are indirect taxes subject to the Constitution’s Uniformity Clause, the following questions are presented: 1. Did Puerto Rico become an incorporated Territory on July 3, 1952 when Congress approved its constitution and has it become fully subject to the Uniformity Clause when collecting the federal income tax? a. Alternately, is the uniform collection of the federal income tax a fundamental constitutional guarantee which applies in unincorporated Puerto Rico? b. Does the Territory Clause permit the Uniformity Clause to be violated? 2. Did the Commissioner of Internal Revenue violate The Tax Code when he computed Petitioner’s Subtitle A income tax deficiency using employment tax income from Subtitle C, which is excluded by law from gross income? 3. Did the Tax Court abuse its discretion when it imposed an $15,000 sanction on Petitioner for asking the questions presented?