Case Explained: Non-Argument Calendar EVERETT VINCENT STREET v. COMMISSIONER OF INTERNAL REVENUE

Court: United States Court of Appeals for the Eleventh Circuit Filed: 2026-06-15 The eleventh-circuit affirmed the Tax Court’s dismissal of Everett Street’s petition for review regarding his 2018 federal income tax deficiency. The court held that Street’s arguments—that he is not a “person made liable” for federal income tax under the Internal Revenue Code and that the tax violates the Sixteenth Amendment as an unconstitutional direct tax—are patently frivolous. Relying on established precedent in *Stubbs v. Comm’r* and *Motes v. United States*, the court applied the standard that such “tax protester” arguments have no legal merit. Consequently, the Tax Court’s order requiring Street to pay the $2,964 deficiency plus associated penalties was upheld, and all pending motions were denied as moot. Do It For The Case Law is a news reporting service. Nothing in this episode constitutes legal advice.