By Fraud Expert, Ed Martin
From www.irs.gov
I. The Voluntary Nature of the Federal Income Tax System
A. Contention: The filing of a tax return is voluntary
B. Contention: Payment of tax is voluntary
C. Contention: The IRS must prepare federal tax returns for a person who fails to file
II. The Meaning of Income: Taxable Income and Gross Income
A. Contention:Wages, tips, and other compensation received for personal services are not income
B. Contention:Only foreign-source income is taxable
C. Contention:Federal Reserve Notes are not income