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The 861 Position

Wesley Snipes says Americans don't have to pay taxes (which is why he didn't).

Posted on January 14, 2008, at 12:04 p.m. ET

Snipes didn't pay a dime towards tax on the $38 million he made between 1999-2004, and at his trial will argue he isn't required to do so. It's an anti-tax argument known as the 861 Position, after a portion of the tax code that defines taxable sources of income. Kooky court behavior, sure, but it's better than having the feds surround your compound.

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