What have the courts said about the claim that only government employees are subject to income tax?
“Similarly, Latham’s instruction which indicated that under 26 U.S.C. 3401(c) the category of ’employee’ does not include privately employed wage earners is a preposterous reading of the statute. It is obvious that within the context of both statutes the word ‘includes’ is a term of enlargement not of limitation, and the reference to certain entities or categories is not intended to exclude all others.” United States v. Latham, 754 F.2d 747, 750 (7th Cir. 1985). “To the extent Sullivan argues that he received no ‘wages’ in 1983 because he was not an ’employee’ within the meaning of 26 U.S.C. 3401(c), that contention is meritless. Section 3401(c), which relates to income tax withholding, indicates that the definition of ’employee’ includes government officers and employees, elected officials, and corporate officers. The statute does not purport to limit withholding to the persons listed therein.” Sullivan v. United States, 788 F.2d 813, 815 (1st Cir. 1986). “Petitioner’s assertion that
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