Next on the list of positions not to take on your individual income tax return as determined by IRS:
5. United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign- based income or income received by nonresident aliens and foreign corporations from sources within the United States is taxable, and similar arguments described as frivolous in Rev. Rul. 2004-30, 2004-1 C.B. 622.
Psst, remember: This is a list of positions NOT to take!!
