1. Did the Ninth Circuit commit reversible and plain Constitutional error by recharacterizing, without evidence, Petitioner's right to refute Commissioner's presumptive, and not conclusive, evidence of its correctness, that all of Petitioner's earnings are excisable gains?

2. Did the Ninth Circuit Court of Appeals, without evidence and in conflict with Constitutional restrictions on the implementation of Congressional taxing power, err by affirming deficiencies on the premise that all earnings, and not just excisable gains, may be taxed directly without apportionment?

3. Alternatively, under this Court's decisions, the Amendment notwithstanding, is the income tax, as it is currently administered throughout the country, effectively a non-apportioned tax on the revenue of the people that is prohibited, or subject to apportionment by the U.S. Constitution, Article 1, Sections 2 and 9?

Whether the Ninth Circuit erred in recharacterizing the petitioner's right to refute the presumptive evidence of the Commissioner's correctness