Discussion of cases omitted Thus courts have clearly rejected the even exchange argument which erroneously asserts that no taxes are owed employment wages since income from services rendered was fair market value and therefore profit gain occurred result work performed. defendant s convictions for knowingly presenting false refund claims and willfully failing to file tax returns upheld evidence included testimony that did not want his name appear documents requiring social security number United States . ii Carryover If the aggregate amount of contributions described in clause exceeds limitation such excess shall treated manner consistent with rules subsection as charitable capital gain property to which applies each succeeding taxable years order time. Demand letters only work when there is legal right to make [...]