Appellant's income is subject to taxation. Appellant's second argument is that his compensation in exchange for labor is property, not income. See Brief for Appellant at 12-13. Again, he is wrong. Id. Such authority is neither cited nor found, and appellant's argument will be dismissed as frivolous.
Wages are income.
This is not true. The Fourteenth Amendment established simultaneous state and federal citizenship, thereby securing the political jurisdiction of the federal government over the residents of the individual states. Appellant argues finally that appellee failed to substantiate its claim. See Brief for Appellant at 23. Appellant does not challenge the IRS's proof but instead demands IRS charts, programs, and policies.