- 3 -
income. Petitioners did not file a Federal income tax return for
1995.
OPINION
Section 61 defines gross income as all income from whatever
source derived. Gross income includes compensation for services
and interest. See sec. 61(a)(1), (4). In general, the
Commissioner's determinations in a notice of deficiency are
presumed correct, and taxpayers bear the burden of proving them
erroneous. See Rule 142(a).
Petitioners do not challenge the facts on which respondent's
determinations are based or respondent's calculation of tax.
Petitioners stipulated that during 1995 they received wages and
interest. At trial and on brief, petitioners advanced shopworn
arguments characteristic of tax-protester rhetoric that has been
universally rejected by this and other courts. See Wilcox v.
Commissioner, 848 F.2d 1007 (9th Cir. 1988), affg. T.C. Memo.
1987-225; Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir.
1986). Petitioners allege: (1) The wages they received are not
income subject to tax under section 61; (2) the Individual Master
File states that no notice of deficiency was ever sent; (3) the
Internal Revenue Service did not send a notice of deficiency and
did not file a return as mandated by section 6020(b); (4)
petitioners did not receive any wages, were not employees as
defined, and therefore had no filing requirement; and (5) taxing
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011