Title: Clark v. Dept. of Rev.

State: oregon

Issuer: Oregon Supreme Court

Document:

FILED: June 8, 2001
IN THE SUPREME COURT OF THE STATE OF OREGON

GARY ALAN CLARK,
	Appellant,
	v.
DEPARTMENT OF REVENUE,
STATE OF OREGON,
	Respondent.
(OTC 4426; SC S47929)

	En Banc
	On appeal from the Oregon Tax Court.*
	Carl N. Byers, Judge.
	Argued and submitted May 8, 2001.
	Gary Alan Clark, appellant pro se, argued the cause and
filed the briefs.
	Wendy Sanderson, Assistant Attorney General, Salem, argued
the cause for respondent.  With her on the brief was Hardy Myers,
Attorney General.
	PER CURIAM
	The judgment of the Oregon Tax Court is affirmed.
	*___ OTR ___ (2000).
		PER CURIAM
		In this appeal from a decision of the Oregon Tax Court,
Gary Allan Clark (taxpayer) (1) challenges both the Tax Court's
conclusion that he is liable for 1996 personal income taxes based
on wages that he earned in that tax year and the Tax Court's
assessment of damages against him for pursuing a frivolous
appeal.  See ORS 305.437 (authorizing sanctions for frivolous or
groundless appeals to Tax Court).  The Tax Court's rulings were
correct.  See Combs v. Dept. of Rev., 331 Or 245, 14 P3d 584
(2000) (holding that wages are subject to Oregon's personal
income tax and that a taxpayer's argument to the contrary was
frivolous).  Only one of taxpayer's assertions merits discussion. 
The Tax Court's award of damages for instituting a frivolous
appeal was appropriate.  Taxpayer's views concerning the
voluntary nature of the income tax system and the nontaxability
of wages paid by private employers for an individual's labor,
however honestly held, are so incorrect as to render legal
arguments based on them frivolous.
		The judgment of the Oregon Tax Court is affirmed.  
1. 	Clark asserts that he is not, in fact, a taxpayer.  He
is mistaken.