Wayne Curtis McKee - Page 3

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          petitioner's Federal income taxes and additions to tax based on             
          Forms W-2 filed by petitioner's employer.                                   
               In his petition, petitioner raised traditional "tax                    
          protester" type arguments.  He maintains that reporting and                 
          paying income taxes is strictly voluntary; that the 5th Amendment           
          to the Constitution of the United States prevents respondent from           
          requiring him to provide the information called for on an income            
          tax return; and it is the Government's responsibility to                    
          calculate his taxes and send him a bill within 60 days of the               
          year's end.                                                                 
               The first issue for decision is whether petitioner is liable           
          for Federal income taxes on his wages.  Respondent's                        
          determinations as to petitioner's tax liability is presumed to be           
          correct, and petitioner bears the burden of proving otherwise.              
          Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).                  
          Section 61 defines gross income as all income from whatever                 
          source derived.  Included within the definition of gross income             
          is "compensation for services".  Sec. 61(a)(1).  During the                 
          taxable years 1989, 1990, and 1991, petitioner received taxable             
          wages.  Sec. 61.                                                            
               All of petitioner's arguments have been rejected repeatedly            
          by the courts.  There is no doubt that petitioner was required to           
          file income tax returns for the years in issue and that he was              
          required to pay taxes on his wages.  See secs. 1, 61, 6011, 6012,           
          7701(a).  Petitioner is a classic tax protester raising                     

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