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<p>[QUOTE=&quot;medoraman, post: 1265474, member: 26302&quot;]To the extent they have not been appealed to the US Supreme court you may be correct. However, I have never read of one ruling from the tax court or the Appeals court overturning the ruling. To the extent that current court cases have been judged, every one of the final decisions have been against the taxpayer trying to claim this. There isn&#039;t even split circuits, all circuits agree. It has been decided so well that these cases are now treated as frivolous cases, like claiming a person is a sovereign country and such, and as frivolous cases have much harsher penalties for attempting to claim them.</p><p><br /></p><p>You may be technically right if you claim that until the Supreme court rules its not Constitutional, but by any other measure these cases HAVE been judged and decided, and the Constitutionality of denying the taxpayer claims upheld. </p><p><br /></p><p>I will give anyone a nickel who will find a competent attorney to take a case like this on a percentage basis.[/QUOTE]</p><p><br /></p>

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