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so. In fact, Mr. Sulla consulted a legal research firm and
learned that there are no such cases.
Mr. Sulla may have dismissed respondent’s arguments as “a
normal response from a tax collector”, but he cannot disregard
authority that was placed in front of his eyes and that was plain
to see. We have no doubt that Mr. Sulla realized that there was
some risk that the 861 argument was frivolous. Such risk was
apparent from the conclusion of the legal research firm that he
consulted that no case, rule, or regulation supported the 861
argument. We need not concern ourselves with the subjective
valuation that Mr. Sulla placed on that risk. It is sufficient
that the risk was significant and plain to see, and that he saw
it. We need not concern ourselves with idiosyncratic thinking or
tolerate willful obtuseness. Cf. Coleman v. Commissioner, 791
F.2d 68, 72 (7th Cir. 1986). Moreover, even if Mr. Sulla had not
been presented with sufficient evidence contradicting the 861
argument, the 861 argument, on its face, is inherently
improbable, because it leads to conclusions that defy common
sense; i.e., U.S. citizens and residents earning income within
the United States are taxable only on income earned from
possessions, corporations, and the Federal Government, and the
vast amount of wages and interest paid to U.S. citizens and
residents is not taxable under the Internal Revenue Code. We
agree with what the Court of Appeals for the Tenth Circuit said
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