Are you engaged in a trade or business?
If so, do you KNOW what the legal definition of a "trade or business" is in the law?
You can find it in the tax code at 26 USC 7701(a)(26):
The term “trade or business” includes the performance of the functions of a public office.
There is NO OTHER definition of this term anywhere in the tax code.
FYI.
The money I make isn’t income, it’s capital. Since the exchange was of equal value, there is no gains or income.
True enough, and I believe it was the Slaughterhouse Cases and Opelika that established this right, but then you need to prove it by consistent testimony, which is why I wrote what I did.