It’s hard to believe, but it’s true. Tax Code § 83 “explains how” to tax compensation for services, it “governs the taxation” of any and all compensation, but no accountant, IRS Agent, or attorney has the first clue about its existence; it’s a forgotten paragraph. The courts say it’s integral and of primary importance, but only one man has bothered to analyze its language, and found it to be so profound that he wrote this manual about its proper application. Only the “excess over the amount paid is gross income” - The ramifications of this are so damning and sweeping the gov’t runs from questions about it.