Opinion
Civil Action WMN-02-3214.
March 31, 2004
MEMORANDUM
This action is one in a long series of actions filed by Plaintiff and is premised on his theory that he is under no obligation to pay federal income taxes on his wages. See Nicholson v. United States, Civ. No. WMN-99-3813, dismissal aff'd, 230 F.3d 1353 (4th Cir. 2000), cert. denied, 523 U.S. 1022 (2001); Nicholson v. United States, Civ. No. WMN-95-2179, dismissal aff'd, 230 F.3d 1353 (4th Cir. 2000), cert. denied, 523 U.S. 1022 (2001); Nicholson v. United States, Civ. No. WMN-95-3758; Nicholson v. Johnson, Civ. No. WMN-95-1044, dismissal aff'd, 77 F.3d 470 (4th Cir. 1996);Nicholson v. Jaecksch, 679 F. Supp. 518 (D. Md. 1987). At its core, Plaintiff's argument is that, as wages are simply property received in exchange for personal services, they are not income, and therefore, are not taxable. See Pl.'s Brief at 6-7. In this particular action, Plaintiff challenges the government's filing of tax liens based upon Plaintiff's failure to pay taxes from 1991 through 1999.
Plaintiff's theory regarding the taxing of wages has been soundly rejected by this and other courts. See, e.g., Hyslep v. United States, 765 F.2d 1083, 1084 (11th Cir. 1985) ("The argument that individual wage earners are not subject to income tax is completely frivolous and without merit."). As his basis for challenging the tax liens is his theory that the taxes were improperly assessed against him, and as that theory is wholly without merit, this action will be dismissed.
A separate order will issue.
ORDER
In accordance with the foregoing Memorandum and for the reasons stated therein, IT IS this 31st day of March, 2004, by the United States District Court for the District of Maryland, ORDERED:1. That Defendant's Motion to Dismiss, Paper Nos. 9 and 10, is GRANTED;
2. That this action is hereby CLOSED;
3. That the Clerk of the Court shall mail or transmit copies of the foregoing Memorandum and this Order to Plaintiff and all counsel of record.