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Petitioner, following in the footsteps of numerous others who
have unsuccessfully attempted to rationalize a way to avoid
paying Federal income tax, must also fail. We find petitioner’s
arguments to be either wholly without merit and not worthy of
further analysis and/or previously addressed by this and other
courts. See, for example, opinions holding that "Compensation
for labor or services, paid in the form of wages or salary, has
been universally, held by the courts of this republic to be
income, subject to the income tax laws currently applicable."
United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981); see
Funk v. Commissioner, 687 F.2d 264 (8th Cir. 1982), affg. per
curiam T.C. Memo. 1981-506; Broughton v. United States, 632 F.2d
706, 707 (8th Cir. 1980); Hayward v. Day, 619 F.2d 716, 717 (8th
Cir. 1980); Rowlee v. Commissioner, 80 T.C. 1111, 1120 (1983).
Further, we are not obligated to exhaustively review and/or rebut
petitioner’s misguided contentions. Crain v. Commissioner, 737
F.2d 1417 (5th Cir. 1984).
Accordingly, we sustain respondent’s determination that
petitioner's wages are income for petitioner’s 1993 and 1994
taxable years.
Respondent also determined additions to tax for 1993 and
1994 under section 6651(a)(1) (failure to file), and for 1993
under sections 6651(a)(2)2 (failure to pay tax) and 6654(a)
2 It has been conceded that the determination of the
(continued...)
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