Self employed

Paying for tax preparation software is not same as self-preparing tax returns using the software, which is work done for self and any tax refund earned as a result is income. IRS recognizes state and local tax refunds as income,  when itemizing deductions and deducting state and local taxes and I don't see anywhere where this does not fit the definition of earned income when work was done for self by self-preparing the tax returns to earn this income. Please show me any precedent,  where such income has been rejected by IRS from being accounted as earned income.