Alex B. Rhodes, Jr. - Page 8

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          737 F.2d 1417, 1417 (5th Cir. 1984); see Stelly v. Commissioner,            
          761 F.2d 1113, 1115 (5th Cir. 1985) (“It is clear beyond                    
          peradventure that the income tax on wages is constitutional”);              
          United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981)                
          (compensation for labor or services, paid in the form of wages or           
          salary, has been universally held by the courts of this republic            
          to be income, subject to the income tax laws currently                      
          applicable); Wetzel v. Commissioner, T.C. Memo. 2005-211                    
          (rejecting as frivolous the argument that the taxpayer was not a            
          taxpayer); Nunn v. Commissioner, T.C. Memo. 2002-250 (rejecting             
          as without merit the argument that the Commissioner had no                  
          jurisdiction over the taxpayer or his documents).  The Court                
          rejects petitioner’s tax-protester arguments as frivolous and               
          without merit.                                                              
               Section 61(a) defines gross income for purposes of                     
          calculating taxable income as “all income from whatever source              
          derived”.  Section 1 imposes a tax on individuals for taxable               
          income received.  The liability for the payment of the income tax           
          is on the individual earning the income.  Lucas v. Earl, 281 U.S.           
          111, 114-115 (1930).                                                        
               Respondent determined that in the years at issue petitioner            
          received and failed to report gross income in the form of wages,            
          capital gains, and distributions from qualified retirement plans.           
          Respondent also determined petitioner failed to file Federal                

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