Washington (May 27, 2004) -- A federal court in Seattle has barred a Tacoma, Wash., resident from selling fraudulent tax schemes based on an argument that employees don’t have to pay taxes on income they get from U.S. sources.

Schemes based on the  “Section 861 argument,” named after the provision of the federal tax code it misinterprets, have been rejected as frivolous by numerous courts.

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