                  T.C. Summary Opinion 2003-164



                     UNITED STATES TAX COURT



  SUDHESHNA PURUSHOTHAM, a.k.a. SUE PURUSHOTHAM, Petitioner v.
          COMMISSIONER OF INTERNAL REVENUE, Respondent



     Docket No. 1945-03S.               Filed December 2, 2003.


     Sudheshna Purushotham, a.k.a. Sue Purushotham, pro se.

     Louis H. Hill, for respondent.



     POWELL, Special Trial Judge:     This case was heard pursuant

to the provisions of section 74631 of the Internal Revenue Code

in effect at the time the petition was filed.    The decision to be

entered is not reviewable by any other court, and this opinion

should not be cited as authority.


     1
        Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
and Rule references are to the Tax Court Rules of Practice and
Procedure.
                               - 2 -

     Respondent determined a deficiency of $4,003 and an addition

to tax of $606 under section 6651(a)(1) in petitioner’s 2000

Federal income tax.   After concessions, the issue is whether the

Federal income tax imposed on resident aliens is

unconstitutional.   Petitioner resided in Cincinnati, Ohio, at the

time the petition was filed.

     The facts may be summarized as follows.   During the taxable

year 2000, petitioner was a citizen of India and a lawful

permanent resident of the United States.   She was employed by

Mactec, Inc., and received wages of $13,512.48 and $14,164 of

nonemployee compensation.   In preparing her 2000 return,

petitioner reported the wages of $13,512.48, tax due of $949, tax

payments of $1,922.51, and a refund due of $973.51.   If the

Federal income tax, as applied to petitioner, is constitutionally

permissible, petitioner concedes that she is liable for the

deficiency arising from (1) $190 of interest income, (2) $22 of

dividend income, and (3) $14,164 of nonemployee compensation.2

     Petitioner’s only contention is that as a resident alien she

is unconstitutionally subject to “taxation without

representation” because resident aliens are taxed the same as




     2
       Additionally, petitioner is deemed to have conceded self-
employment tax liability of $1,001 under sec. 1401(a) and the
sec. 6651(a)(1) addition to tax for failure to timely file a
Federal income tax return, as petitioner failed to offer any
evidence as to these issues. See Rule 149(b).
                                 - 3 -

U.S. citizens,3 but there are no members of Congress that are

resident aliens to represent people in situations such as

petitioner.    It is sufficient to point out that the Constitution

requires that members of both the House of Representatives and

the Senate be citizens of the United States.       See U.S. Const.

art. I, secs. 2 and 3.    This Court must support and apply the

Constitution as written.

     Reviewed and adopted as the report of the Small Tax Case

Division.

     To reflect the foregoing,

                                         Decision will be entered

                                 for respondent.




     3
         Secs. 1.1-1(b), 1.871-1(a), Income Tax Regs.
