Federal Court Subject Matter Jurisdiction

Why does this court have subject matter jurisdiction?

Wisconsin Income Tax Form 1 (1) is the federal adjusted gross income taken from a taxpayer's federal required form 1040 U.S. Individual Income Tax Return.  The state taxing agency increased this amount for 1999, 2000 and 2001 without notice and hearing violating the taxpayer's right to be heard before conviction of tax evasion.

1.  The enabling statute for federal question jurisdiction, 28 U.S.C. 1331, provides that the district courts have subject-matter jurisdiction in all civil action arising under the Constitution, laws of treaties of the United States Constitution.  Also see Article III Section 2 of the United States Constitution.
2.  Article III Section 2, provides that the judicial power shall extend to all cases, in law and equity, or arising under this constitution, the laws of the United States and treaties made, or which shall be made, under their authority...to controversies between a state and citizens of another state.
3.  Federal law includes an Act of Congress or a regulation issued under Act of Congress.
4.  The Taxpayer Bill of Rights (TBOR I), II, and III are Acts of Congress.
5.  Procedural due process rules are shaped by the risk of error inherent in the truth-finding process as applied to generality of cases.  Procedural due process imposes constraints on government decisions which deprive individuals of "liberty or property" interest within the meaning of the due process clause of the Fifth and Fourteenth Amendments of the United States Constitution.  The required elements of due process are those that "minimize substantively unfair or mistaken deprivations" by enabling persons to contest basis upon a state that proposes to deprive them of protected interest.  In this case income or money alleged to be unreported for tax purposes with the intent to evade.