Snipes Swipes Taxes From IRS?

In Ocala, Florida, Major League star, Wesley Snipes stands accused of conspiracy to defraud the government, filing a false claim for a $7 million refund and failing to file tax returns for 6 years, starting in 1999. Mr. Snipes, along with his two tax advisor co-defendants assert that pursuant to section 861 of the Federal Tax Code, “compensation for services” are taxable, but wages are not.

http://www.nytimes.com/2008/01/14/business/14tax.html