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earnings is “not a privilege that can be taxed.” (3) Only income
earned outside of the 50 United States is subject to Federal tax.
(4) Section 6211 “presupposes that an original assessment has
been made.”
Petitioner, by selectively analyzing statutes, regulations,
and case precedent out of context, has reached the conclusion
that amounts he received from any and all sources do not
constitute income. 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 addressing the
question of whether compensation for labor is not subject to tax,
such as Funk v. Commissioner, 687 F.2d 264 (8th Cir. 1982), affg.
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
certain items set forth in the notice of deficiency are income
for petitioner’s 1991 and 1992 years. We note that respondent
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