Are you 100% sure about that? I don't believe that entrepreneurs selling their dot com businesses get away with 0% tax. I certainly didn't.

The tax code is complicated. I'm pretty sure the capital gains doesn't count towards your AGI it terms of taxing your other income, but it certainly counts in terms of which capital gains bracket you will be taxed at.

If you're sitting on a capital gains of $70k+, talk to a tax accountant to make double-sure you're not going to get fined stiff penalties for not abiding by the tax codes.