Aircraft tax question

Thanks Matt for a decent question. The best way to answer is to remind you
an aircraft, when bought, sold, or held by an individual "person" is NOT
deemed "real property" per se.., as others would have you believe, and
therefore is not automatically seen as a "gain", simply because at that
stage it is "personal property", not real property unless (and here we go
again), the aircraft is brought, held, or used in the course of a business,
or part of some inventory for sale. It is "business activities".., NOT
individual purchases that generate "income" (as defined) through their
business P/L statements, which make these businesses "libel" to pay a tax
(after assessment)..! So now, back to the "individual" as a "tax payer"..!!
The IRS code (surprisingly enough) nowhere "defines" income to the
individual as having an "income." Then here is the sticky point with the
tax guys, as everybody has bought into the "idea" (not in the code) that an
individual is a "person" with a liability or duty to pay a tax on income
"before" having been properly accessed!! This one question is the very one
the IRS has yet to ever supply me with an answer for. Every time they have
mailed me a "Notice of Deficiency" I have simply asked them for the date,
and by whom I was accessed the amount of deficiency..!! It has never gone
beyond this stage for lo these past 22 years..!! Now, call me an idiot, a
liar, or whatever.., but do the research..!! We should all just go about
our "business", and if the IRS comes to you.., then just ask as by "law"
they must answer you..!! Worst case matter is.., if you think you might owe
some money.., then hold it aside in a saving account drawing interest and
pay them later.., AFTER they have proved that you are the "person" that owes
the tax to begin with. They can't fine you, or add penalties and interest
as long as you respond to their notice in a "timely manner", and they know
it..!!