John Ted Barefield v. Commissioner of IRS

[DO NOT PUBLISH]
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT
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No. 12-13312
Non-Argument Calendar
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Agency No. 5525-11
JOHN TED BAREFIELD,
Petitioner - Appellant,
versus
COMMISSIONER OF IRS,
Respondent - Appellee.
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Petition for Review of a Decision of the
U.S.Tax Court
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(January 18, 2013)
Before TJOFLAT, CARNES, and PRYOR, Circuit Judges.
PER CURIAM:
John Ted Barefield, proceeding pro se, appeals the tax court’s order granting
summary judgment to the Internal Revenue Service and concluding that he owes a
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tax deficiency on social security income he received in 2008. Barefield contends
that: (1) the social security benefits he received are not taxable income because
they are disability benefits; (2) the tax court should not have granted the IRS’s
motion for summary judgment without allowing him to argue his case in person;
and (3) the IRS improperly assessed interest on his tax deficiency. Those are the
same contentions he made with respect to social security income he received in
2007. In Barefield v. Commissioner, No. 12-10462, 2012 WL 6621305 (11th Cir.
Dec. 18, 2012), we held that those contentions were without merit. The law
governing those issues did not change between 2007 and 2008 in any way that
changes the outcome of this case. As a result, we reject Barefield’s contentions for
the reasons stated in our earlier opinion.
Barefield also contends that the IRS improperly assessed a failure-to-pay
penalty on his tax deficiency. A failure-to-pay penalty is “separate and outside the
scope of [Barefield’s] petition to the Tax Court.” Comm’r v. McCoy, 484 U.S. 3,
7, 108 S.Ct. 217, 219 (1987). On appeal, we cannot decide matters outside the
scope of the tax court’s decision. Id. Accordingly, Barefield’s contention that the
failure-to-pay penalty was improper is not properly before this Court.
AFFIRMED.
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