John H. Webster - Page 5




                                        - 4 -                                         
          defines gross income as all income from whatever source derived,            
          with exceptions not relevant here.  Compensation for services,              
          income derived from business, interest, prizes and awards, and              
          distributions from individual retirement plans are all                      
          specifically included in gross income.  See secs. 61(a)(1), (2),            
          (4), 74(a), 408(d).                                                         
               Petitioner states his second argument as follows:                      
               The bottom line is that when an agency of the US                       
               Government intentionally violates my rights and then                   
               proceeds to cover up that fact; and other agencies                     
               (such as the FBI) refuse to investigate my allegations,                
               then the US Government has forfeited any right to levy                 
               taxes against me that it might have had.  In other                     
               words, the Government has failed to live up to its part                
               of this Social Contract when its agencies violated my                  
               rights.                                                                
          In short, petitioner argues that he is entitled to offset his               
          unrelated claims against the Federal Government against his                 
          Federal income tax obligations.                                             
               We have rejected similar setoff arguments in the past.  We             
          have concluded that we lacked jurisdiction over the taxpayers’              
          unrelated claims against the Federal Government.  E.g., Watts v.            
          Commissioner, T.C. Memo. 1995-196; Akins v. Commissioner, T.C.              
          Memo. 1993-256, affd. without published opinion 35 F.3d 577 (11th           
          Cir. 1994); Randall v. Commissioner, T.C. Memo. 1993-207, affd.             
          without published opinion 29 F.3d 621 (2d Cir. 1994).                       
          Petitioner’s 1990 felony conviction and the actions taken by                
          governmental authorities in connection with that conviction have            






Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011