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considered by members of Congress. Marriage Tax Elimination Act,
H.R. 2456, 105th Cong., 1st Sess. sec. 2 (1997); Marriage Penalty
Relief Act, H.R. 2593, 105th Cong., 1st Sess. sec. 2 (1997).
This does not change the fact that they are liable for the tax in
accord with the current requirements of the law.
Petitioners’ legal arguments regarding whether their wages
are taxable income are principally founded on the reasoning that
the term or concept of “income” is not defined in the Internal
Revenue Code. Petitioners’ arguments and reasoning ignore a
substantial amount of case law developed by Federal courts at all
levels that has interpreted the statutory wording provided by
Congress. The volume of this case material is too extensive to
be referenced here. In that regard, we are not obligated to
exhaustively review and/or rebut petitioners’ misguided
contentions. Crain v. Commissioner, 737 F.2d 1417 (5th Cir.
1984). Petitioners’ disagreement with the law belongs in another
forum.
Petitioners’ wages, as reported by them to respondent, and
$14 of interest income reported to respondent by a third party
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Last modified: May 25, 2011