Nelson W. Hayward v. Commissioner of Internal Revenue

Nelson W. Hayward appeals from the Tax Court’s determination of deficiencies in his federal income taxes for the tax years 1973 through 1977, and affirmance of civil fraud penalties and additions to tax for the tax years 1973 through 1978. In this pro se appeal, Hayward contends that: (1) his wages for the tax years 1973 through 1978 are not taxable income because liability for taxes on wages can only exist under Chapter 24 of Subtitle C of the Internal Revenue Code; (2) the Tax Court incorrectly sustained the imposition of the civil fraud penalty and the additions to tax; and (3) his wages…