1. May the Respondent collect a direct tax on
Petitioner 's capital without going through the
rule of apportionment?

2. May Respondent use Petitioner 's federal tax
return to evade the apportionment requirement
for collecting a direct tax on his capital and use
Petitioner to confiscate the State of Georgia 's
constitutionally protected source of revenue?

3. Are Petitioner 's employment earnings capital or
income?

4. Does distinguishing between capital and income,
when calculating a personal income tax liability,
establish a sufficient factual matter to claim an
income tax refund and to survive a Rule 12(b)(6)
motion to dismiss?

5. Did the Eleventh Circuit abuse its discretion by
imposing an $8,000 sanction on Petitioner when
it ignored both the constitutional questions
presented to it and Respondent 's contradictory
handling of his tax returns?

May the Respondent collect a direct tax on Petitioner's capital without going through the rule of apportionment?