[mvpel]

On the other hand, as a civil matter, she will have a much tougher time making the argument that she shouldn't pay because she was unclear on the law.

In the incredible tangle that is Title 26, how can anyone NOT be unclear on the law?

Can you tell me what a "source of income for the purposes of the income tax" is, for example? The IRS can't seem to, even though it's right there in their own regulations.

[1rudeboy]

I understand your point, but if I was District Counsel for the IRS, one of the first questions I would ask of her in Tax Court would be: did you try to get an opinion from a qualified tax specialist whether your $900,000.00 in income was taxable?

If she answers yes, then I would ask what the response was.
If she answers no, then I would ask on what grounds did she presume her income was not taxable?