Appellant/taxpayer Hyslep filed a 1982 tax return form (Form 1040) on which he stated he received $44,232.64 in wages. He deducted, as an adjustment to income, the full amount of wages received, claiming that he was a "source-exchanger" and that therefore his wages were "non-taxable." Accordingly, he sought a refund of all income taxes withheld from wages.
Hyslep was assessed a $500 civil penalty under...
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