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II. The Deficiency
Section 61 defines gross income as all income from whatever
source derived. Gross income includes, among other things,
compensation for services and interest. Sec. 61(a).
Petitioner admits that he received the income listed in the
notice of deficiency. However, petitioner contends, inter alia,
that:
All Fedral [sic] income taxes levyed [sic] against me
from 1998 to the present should be voided since during
this time I have not been a tax filer or tax payer
[sic] as defined in the US Tax Code, nor has any of the
moneys I received resulted from interstate commerence
[sic] or otherwise met the definition of “Taxable Gross
Income” per that Tax Code. To make sure that I have
not missed anything I have specifically requested that
the IRS notify me of any law or code that actually
requires me to file or pay Federal Income Tax. They
have not notified me of any such law or code.
In addition the Federal Government has in general
exempted me from any so called “Social Contract” to pay
taxes by an Agency of that Government having violated
my rights and thereby that Government has failed to
uphold its part of that “Social Contract”.
Petitioner advanced these and other arguments in filings and at
the summary judgment hearing. These arguments are characteristic
of tax-protester rhetoric that has been universally rejected by
this and other courts. 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). We shall not
painstakingly address petitioner’s assertions “with somber
reasoning and copious citation of precedent; to do so might
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