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OPINION
Section 61 defines gross income as all income from whatever
source derived. Gross income includes compensation for services.
See sec. 61(a)(1). 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).
Petitioner does not challenge the facts on which
respondent's determinations are based or respondent's calculation
of tax. Petitioner stipulated that during 1994 and 1995 she
received compensation and Forms W-2 from Les Morin Subaru. At
trial and on brief, petitioner 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). Petitioner alleges: (1) The wages or compensation she
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) petitioner did not receive any wages, was not an
employee as defined, and therefore had no filing requirement; and
(5) taxing her wages violates the Sixteenth Amendment. We shall
not painstakingly address petitioner's assertions "with somber
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Last modified: May 25, 2011