[Poohbah]

But your correction does not make it any easier for you. Remember, you only get ONE get-out-of-jail-free pass using the Cheek defense, and you still owe taxes, interest, and penalties!

[mvpel]

You still haven't come to what a "source" of income is, or acknowledged that there is an exhaustive list of operative sections that require determination of taxable income.

26 USC 7701(c) provides:

(c) Includes and including
The terms ''includes'' and ''including'' when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.

But the term "operative sections which require the determination of taxable income" does not have anything else "otherwise within its meaning," which is why I contend that there are no other "operative sections which require the determination of taxable income."

And the pattern of the courts has been to make blanket assertions about tax-related arguments, rather than to examine and refute them. Larken Rose is still waiting for the IRS to answer a few simple questions about Section 861, and has been for years now, and has been blocked at every turn in his attempts to solicit technical advice directly from the IRS headquarters on this issue -- "it's frivolous, so bugger off," has been the essence of their replies.