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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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Last modified: May 25, 2011