Taxpayers who receive unemployment compensation during the year must include it in gross income on their tax returns. When one taxpayer reported only his wages as a schoolteacher, and not his unemployment compensation, the IRS issued a notice of deficiency for additional tax owed. Representing himself, the taxpayer offered no factual dispute. The U.S. Tax Court ruled his “incomprehensible allegations” had “no relevance to the question of whether he received taxable unemployment compensation,” and upheld the IRS’s conclusion on summary judgment. (TC Memo 2017-86)