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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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