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defines gross income as all income from whatever source derived,
with exceptions not relevant here. Compensation for services,
income derived from business, interest, prizes and awards, and
distributions from individual retirement plans are all
specifically included in gross income. See secs. 61(a)(1), (2),
(4), 74(a), 408(d).
Petitioner states his second argument as follows:
The bottom line is that when an agency of the US
Government intentionally violates my rights and then
proceeds to cover up that fact; and other agencies
(such as the FBI) refuse to investigate my allegations,
then the US Government has forfeited any right to levy
taxes against me that it might have had. In other
words, the Government has failed to live up to its part
of this Social Contract when its agencies violated my
rights.
In short, petitioner argues that he is entitled to offset his
unrelated claims against the Federal Government against his
Federal income tax obligations.
We have rejected similar setoff arguments in the past. We
have concluded that we lacked jurisdiction over the taxpayers’
unrelated claims against the Federal Government. E.g., Watts v.
Commissioner, T.C. Memo. 1995-196; Akins v. Commissioner, T.C.
Memo. 1993-256, affd. without published opinion 35 F.3d 577 (11th
Cir. 1994); Randall v. Commissioner, T.C. Memo. 1993-207, affd.
without published opinion 29 F.3d 621 (2d Cir. 1994).
Petitioner’s 1990 felony conviction and the actions taken by
governmental authorities in connection with that conviction have
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