A reasonable challenge that all Americans should take.greenspun.com : LUSENET : TB2K spinoff uncensored : One Thread
WE CHALLENGE ANYONE TO DISPROVE THESE FACTS ABOUT INCOME TAX LAW
FACT 1. RESIDENTS OF THE STATES OF THE UNION ARE NOT REQUIRED BY LAW TO FILE FORMS 1040 AND THEY ARE NOT LIABLE FOR THE PAYMENT OF A TAX ON "INCOME" UNLESS THEY ARE WITHHOLDING AGENTS.
There is no provision in the Internal Revenue Code imposing an "income" tax on monies received by citizens or resident aliens residing within the states of the union, regardless of the amount, unless the money is received on behalf of, or paid to, a nonresident alien, or other foreign entity.
FACT 2. AMERICANS ARE MISLED AND DECEIVED INTO BELIEVING THAT THE "INCOME" TAX APPLIES TO THE GENERAL PUBLIC.
For years, the Internal Revenue Service has RULED the American people in a manner equaled only by the Nazi Gestapo. FEAR and BLUFF have been the I.R.S.'s major weapons. Americans have been led to believe that they owe a tax on their earnings; that it is their "patriotic duty" to pay it, and that there is no alternative to the I.R.S.'s abuse. These beliefs are simply untrue. Because accountants, tax preparers, and others profit from the fraudulent misapplication of the law, most of them are reluctant to admit the truth about the law when they are confronted with it.
FACT 3. THE I.R.S. ADMITS THAT THE "INCOME" TAX SYSTEM IS DEPENDENT ON THE VOLUNTARY FILING OF TAX RETURNS.
In the decision of U.S. v. Flora, 362 U.S. 145, (1960),on p. 176, the U.S. Supreme Court stated: Our system of taxation is based on voluntary assessment and payment, not upon distraint. If a law requires you to do something, your compliance with the law is mandatory, not voluntary. But if a law requires certain other people, (not you) to do something, then your compliance with that law is voluntary.
The I.R.S. has repeatedly stated that: The mission of the Internal Revenue Service is to encourage and achieve the highest possible degree of 'VOLUNTARY COMPLIANCE' with the tax laws and regulations... (I.R. Manual Sec. 1111.1)
FACT 4. CITIZENS IMPOSE AN "INCOME" TAX ON THEMSELVES WHEN THEY VOLUNTARILY FILE A 1040 INCOME TAX RETURN.
Citizens voluntarily comply and "self assess " a tax upon themselves when they file a 1040 tax return, thereby acknowledging under penalty of perjury that they owe a tax that the I.R.S. Code does not impose on them.
FACT 5. THE CONSTITUTION FORBIDS THE U.S. GOVERNMENT TO IMPOSE ANY DIRECT TAX ON THE PEOPLE IN THE STATES OF THE UNION.
Two provisions in the U.S. Constitution prohibit the imposition of direct taxes on the people or their property by the U.S. government. The first is Article 1, Section 2, Clause 3, which requires the amount of any direct tax to be divided among the state governments In proportion to the population of each state. The second provision is in Article 1, Section 9, Clause 4, which prohibits any capitation tax (a tax on people) or other direct tax unless apportioned among the states. Direct taxes have been imposed only five times in U.S. history. All were imposed on state governments (not individuals). The last direct tax was imposed in 1861.
FACT 6. THE U. S. SUPREME COURT RULED THAT THE "INCOME" TAX IS CONSTITUTIONAL AS AN INDIRECT (EXCISE) TAX, BUT NOT AS A DIRECT TAX (a tax on the general public).
In the 1916 decisions of Brushaber v. Union Pacific R.R. 240 U.S. 1, and Stanton v. Baltic Mining, 240 U.S. 103, the U.S. Supreme Court ruled that the 16th Amendment (the "income" tax amendment) to the U.S. Constitution created no new power of taxation and that it did not amend or nullify the constitutional prohibition against direct taxation of the people within the slates of the union.
The Court ruled that the "income" tax is constitutional as an indirect excise tax on the receipts of foreigners, but not as a direct tax on the American people. In the decision of Flint v. Stone Tracy Co. 220 U.S. 107, the U.S. Supreme Court defined an "excise" as a tax on activities involving the exercise of a privilege.
FACT 7. THE I.R.S. ADMITS THAT THE BRUSHABER DECISION RELATES TO "INCOME" ACCRUING TO NONRESIDENT ALIENS ONLY.
Treasury Decision 2313, issued Mar. 21, 1916 by the Commissioner of Internal Revenue to inform collectors of internal revenue of the significance of the Brushaber decision states: Under the decision of the Supreme Court of the United States in the case of Brushaber v. Union Pacific Railway Co., decided January 21, 1916, it is hereby hold that income accruing to nonresident aliens in the form of interest from the bonds and dividends on the stock of domestic corporations is subject to the income tax imposed by the act of October 3, 1913.
TD 2313 also states: The responsible heads, agents, or representatives of nonresident aliens, who are in charge of the property owned or business raffled on within the United States, shall make (file) a full and complete return of the income therefrom on Form 1040, revised, and shall pay any and all tax, normal and additional, assessed upon the income received by them in behalf of their nonresident alien principals. This document shows that the "withholding agent" receiving "income" on behalf of a nonresident alien, must pay the tax and file a 1040 for his nonresident alien principal.
FACT 8. FORM 1040 IS AN INCOME TAX RETURN FOR NONRESIDENT ALIENS.
IR Code Sec. 871 (a) imposes a tax of 30% on the amount received by non-resident aliens from sources within the United States. Sec 871 (b) states that the nonresident alien shall be taxable under Sec. 1, thus authorizing the use of the charts in Sec. 1 to compute and reduce his tax, so he can get a tax refund from the 30% which is withheld under the provisions of Sec 1441. Also, under I.R.S. Code Sec. 874 (a), the nonresident alien is entitled to the benefit of deductions and credits by filing or having his agent file, a 1040, as stated in TID 2313.
FACT 9. "INCOME" IS MONEY RECEIVED ON BEHALF OF, OR PAID TO, A NONRESIDENT ALIEN.
I. R. Code Sec. 1441 (a) and (b) state that ... interest, ...dividends, refit, salaries, wages,premium annuities, compensations, remuneration's, emoluments, or other fixed or determinable annual or periodic gains, and profits... are "income" when received on behalf of, or paid to, a nonresident alien or other foreign entity. Also, courts have ruled that profits of corporations are "income." But... There is no provision in the I.R.S. Code stating that receipts belonging to citizens or residents of the country are "income."
Thus, a citizen's own receipts are not "income," "gross income," or "taxable income" under the I.R.S. Code. Within the states "Income" is property derived from activities Involving the exercise of a government granted privilege.
FACT 10. IT IS A PRIVILEGE FOR A NONRESIDENT ALIEN TO DO BUSINESS, TO INVEST, OR TO WORK IN THE USA
The U.S. government can prohibit foreigners from working, investing, or doing business within this country, and allowing such activity is a privilege subject to an excise tax, similar to the government granted privilege to do business as a corporation. But Americans have a nontaxable RIGHT to work, invest or do business in this country. The U.S. Supreme Court in Murdoch v. Pennsylvania, 319 U.S.105 stated: A state may not impose a tax for the enjoyment of a right granted by the Federal Constitution.
FACT 11. THE "INCOME" TAX IS AN INDIRECT EXCISE TAX ON PRIVILEGED ACTIVITIES, NOT ON "INCOME." THE "INCOME" IS MERELY THE MEASURE OF THE TAX.
The CONGRESSIONAL RECORD, Volume 89, Part 2, on page 2580 for March 27, 1943 states: The income tax is, therefore, not a tax on income as such. It is an excise tax with respect to certain activities and privileges which is measuredly reference to the income which they produce. The income is not to subject of the tax; it is the basis for determining the amount of the tax. The U.S. Supreme Court in the decision of Flint v. Stone Tracy Co., 220 U.S. 107, in discussing income tax as an excise tax, stated on p. 165 It is therefore well settled by the decisions of this court that when the sovereign authority has exercised the right to tax a legitimate subject of taxation as an exercise of a franchise or privilege, it is no objection that the measure of taxation is found in the income.
FACT 12. WITHHOLDING AGENTS ARE REQUIRED TO WITHHOLD FROM PAYMENTS OF "INCOME" TO FOREIGN PERSONS ONLY.
IRS Code Sec. 7701(a)(16) states: The term "withholding agent" means any person required to deduct and withhold any tax under the provisions of sections 1441, 1442, 1443, or 1461. These sections apply to money received on behalf of, or paid to, nonresident aliens, foreign partnerships, foreign corporations, and other foreign entities only, not to money received by citizens on their own behalf.
Because the U.S. Government has no authority over foreign citizens living in a foreign country, the only individuals who can be required to deduct and withhold the tax on foreigner's receipts and can be made liable for payment of the tax are withholding agents who are within this country.
FACT 13. THE ONLY PERSON MADE LIABLE IN THE INTERNAL REVENUE CODE FOR PAYMENT OF "INCOME" TAX IS A WITHHOLDING AGENT.
Subtitle A of the I.R.S. Code contains the provisions of the law imposing "income" tax. In Subtitle A, Sec.1 461 is the only section making any person liable for (subject to) payment of "income" tax. The only individual made liable is the "withholding agent" he is required to withhold from "income" of foreign persons, ONLY.
FACT 14. THE ONLY WAY A PERSON CAN BE "MADE LIABLE" FOR ANY INTERNAL REVENUE TAX IS BY A PROVISION IN THE LAW. (a statute)
...In the decision of Botta v. Scanlon, 288 F. 2d 509 (1961), the United States Court of Appeals explained that there is only one way that a tax liability can be created. It stated... Moreover, even the collection of taxes should be exacted only from persons upon whom a tax liability is imposed by some statute. In Sutherland's Rules of Statutory Construction, an authoritative reference book on interpretation of statutes, section 66.03 states: ... the obligation to pay taxes arises only by force of legislation... Legislative action is the passage of a statute (a law). For anyone to be "liable" for income tax, It must be so stated in the I.R.S. Code.
FACT 15. PROVISIONS MAKING ANYONE LIABLE FOR PAYMENT OF A TAX MUST BE STATED IN CLEAR UNDERSTANDABLE LANGUAGE.
In the decision of Higley v. Commissioner of Internal Revenue, 69 F.2d 160, head note 2 states: Liability for taxation must clearly appear from statute imposing tax. Sutherland's Rules of Statutory Construction, under Section 66.01 filled, "Strict construction of statutes creating tax liabilities." refers to the U.S. Supreme Court decision of Gould v. Gould, 245 U.S. 151, which states: In the interpretation of statutes levying taxes it is the established rule not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operation so as to embrace matters not specifically pointed out. In case of doubt they are construed most strong against the government and in favor of the citizen.
FACT 16. I.R.S. CODE PROVISIONS IMPOSING LIABILITY ARE CLEARLY STATED AND USE THE WORD "LIABLE".
The word "liable" is found in I.R.S. Code Sections 4401 (c), 5005(a), 5703(a) and 1461, which create liabilities for wagering tax, distilled spirits tax, tobacco tax, and "income" tax, respectively. Section 1461 is the ONLY section in the I.R.S. Code imposing a liability for payment of "income" tax. That section applies to WITHHOLDING AGENTS ONLY (those required by Sec 1441 to deduct and withhold from payments of "income" owed to foreign persons). Sec. 1461 states: Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax.
FACT 17. I.R.S. PUBLICATION 515 EXPLAINS THAT WITHHOLDING APPLIES TO MONIES OWED TO FOREIGN PERSONS ONLY, NOT TO CITIZENS OR RESIDENTS OF THE UNITED STATES.
Page 2 of IRS Publication 515 instructs those who pay wages, rents, dividends, Interest, etc. that... if an individual gives you a written statement, in duplicate, stating that he or she is a CITIZEN or RESIDENT of the United States, and you do not know otherwise, you may accept this statement and are relieved from the duty of withholding the tax.
FACT 18. I.R.S. CODE CHAPTER # 24, PROVIDES FOR WITHHOLDING FROM "EMPLOYEES." IT DOES NOT APPLY TO ANY NON-GOVERNMENT EMPLOYEE OR EMPLOYER. (See Sec. 3401 (c) & (d))
Chapter 24 of the I.R.S. Code contains provisions that authorize the U.S. Government, the District of Columbia, their agencies and instrumentality's, to set up and administer a voluntary withholding system for their employees. Without such statutory authority, no official of the government could legally create a withholding system in government.
Please note - Chapter 24 imposes NO tax on any government or non- government employee.
FACT 19. THERE IS NO AUTHORITY TO WITHHOLD MONEY FROM A CITIZEN OR RESIDENT OF THE UNITED STATES UNLESS HE AUTHORIZES IT.
The Fifth Amendment to the Bill of Rights of the U.S. Constitution, states that no Individual can be deprived of property without due process of law (a hearing in a court of law). The ONLY way a United States citizen or resident alien can legally have "income" tax withheld from his pay, is if he authorizes it by voluntarily signing an IRS Form W-4, "Employee's Withholding Allowance Certificate," thus indicating that he is in the same status as a nonresident alien. That is why the IRS pressures employers to obtain the voluntary execution of IRS Form W-4 by all people being hired. However, no federal law or regulation requires any individual to sign a Form W-4 to quality for a job.
FACT 20. CITIZENS LIVING AND WORKING ABROAD ARE SUBJECT TO "INCOME" TAX.
The U.S. Supreme Court in the decision of Cook v. Tait, 265 U.S. 47 (1924), ruled that: Congress has power to tax the income received by a native citizen of to United States domiciled abroad from property situated abroad. The constitutional prohibition of un-apportioned direct taxes within the states of the union does not apply in foreign countries.
FACT 21. A RETURN FOR CITIZENS LIVING AND WORKING ABROAD IS THE ONLY RETURN REQUIRED TO BE FILED BY CITIZENS UNDER SEC. 1 OF THE I.R.S. CODE.
The Paperwork Reduction Act requires that any form on which Information is required to be submitted must first be approved by the Office Of Management and Budget and must be given an "OMB" number. The chart listing the OMB numbers of the forms required to be used for compliance with the various I. R. Code sections is found in Chapter 600 of the I.R.S. Regulations. That chart shows there is only ONE FORM REQUIRED to be filed by citizens for compliance with Sec. 1, which contains the same tax tables that are found in the 1040 instruction booklet. That form is identified by OMB number 1545-0067, which is on Form 2555, a return to be filed by citizens living and working abroad.
FACT 22. CRIMINAL INVESTIGATIONS FOR INCOME TAX APPLY TO CITIZENS LIVING ABROAD AND NONRESIDENT ALIENS ONLY.
Internal Revenue Manual (1-6-87) Sec.1132.75, describes the limited scope of criminal investigations. It states: The Criminal Investigations Branch enforces the criminal statute applicable to income, estate, gift, employment, and excise tax laws... "involving United States citizens residing In foreign countries and nonresident aliens subject to Federal income tax filing requirements...."
FACT 23. TO UNDERSTAND THE I.R.S. CODE, ONE MUST LEARN WHICH WORDS ARE USED IN THE CODE AS LEGAL TERMS.
In the I.R.S. Code, many words of common usage are used as legal terms that have meanings more limited in their application than when defined for common usage. Words such as taxpayer, taxable income, taxable year, employee, employer, wages, United States, State, person, etc. are legal terms that have limited meanings when used in the Code. Some legal terms have different meanings when used In different parts of the Code. To understand the true meaning of the code, it is necessary to learn the various definitions of those terms and where in the Code the definitions apply.
FACT 24. THE I.R.S. CODE APPLIES TO "TAXPAYERS" ONLY (those who are "made liable" for a tax by a statute).
This fact has been clearly stated through the years in many court decisions Including Long v. Rasmussen, 281 F. 236 (1922), Stuart v. Chinese Chamber of Commerce of Phoenix, 168 F.2d 712 (1948), First National Bank of Emlenton, Pa. v. U. S., 161 F. Supp. 847 (1958), Botta v. Scanlon, 288 F.2d 509 (1961), and Economy Plumbing v. U.S., 470 F.2d 589 (1972) "Taxpayer" (one word not two), is a legal term defined in I.R.S. Code Sec 7701 (a) (14) which states: The term "taxpayer" means any person subject to any Internal revenue tax. For a person to be subject to a tax, there must be a provision in the law stating clearly that his activity makes him "liable" for the tax. Paying a tax such as a sales tax or real estate tax does not place one in the legal status of "taxpayer" as that term is used in the I R Code.
FACT 25. THE TERMS "TAXABLE INCOME" AND "TAXABLE YEAR" APPLY TO "TAXPAYERS" ONLY.
These terms, defined in I.R.S. Code Sec. 441 (a) & (b), apply to "taxpayers" only, and to those who file returns, thus stating (in effect) under penalty of perjury, that they are "taxpayers". Also, "Taxable year" is a key legal term in Sec. 6012(a)(1), a section that the I.R.S. cites when claiming that individuals are required to file income tax returns. Since a withholding agent is the only person in the I.R.S. Code "made liable" for payment of income, he is the only individual in the legal status of "taxpayer" in respect to "income tax" thus a withholding agent is the only one who has a "taxable year" under Sec.6012 (a)(1).
FACT 26. CERTAIN "PERSON(S)" ONLY ARE SUBJECT TO CRIMINAL PENALTIES
Those "person(s)" who are subject to the criminal penalties in the Code are defined and limited by I.R.S. Code Sec. 7343 to those required to act on behalf of a corporation or partnership. Sec. 7343 states: The term person' as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. When an individual is not in such a capacity, his prosecution under the Code is illegal.
FACT 27. KARL MARX WROTE IN HIS COMMUNIST MANIFESTO TEN PLANKS NEEDED TO CREATE A COMMUNIST STATE. THE FIRST PLANK WAS THE ABOLITION OF THE RIGHT TO OWN PROPERTY. THE SECOND PLANK WAS A PROGRESSIVE INCOME TAX.
If the government could legally tax citizens' earnings, government would then have first claim on those earnings (his property). His circumstances would be like the slave who is allowed to have only that which is left after the master takes whatever he wants.
It is morally wrong for the government to intimidate and deceive the people into believing that they must pay an "income" tax that is forbidden by the U.S. Constitution to be imposed on the general public. Officials who are notified, or become aware of the IRS's illegal action to force ordinary citizens to pay an "income" tax, who then do nothing to stop it, violate their oaths of office to uphold and enforce the Constitution. (Facts 5 & 6)
-- barney fife (firstname.lastname@example.org), July 26, 2000
Since l984, the Save-A-Patriot Fellowship of Westminster, Maryland has offered a $10,000 Cash Reward to ANYONE who can disprove the following statements of FACT and LAW. To date, NO ONE - not a single accountant, CPA, tax attorney, politician, college professor or student, judge or IRS official has been able to prove either the facts or the central thesis of this information wrong and the reward still stands. Perhaps YOUR tax preparer is up to the challenge!
We have conclusive proof that the following FACTS are correct.
That is why we can say -- American Citizens and permanent resident aliens, living and working within the States of the Union ARE NOT SUBJECT to the filing of an IRS Form 1040 and ARE NOT LIABLE for the payment of a tax on "income". For years, the Internal Revenue Service has RULED the American people in a manner equal only to the Soviet KGB. FEAR, bluff and deception have been the IRS's major weapons. Americans have been led to believe that they owe an income tax on their earnings; that it is their "patriotic duty" to pay it and that there is no alternative to the IRS's abuse. NOTHING COULD BE FURTHER FROM THE TRUTH !
Samuel Adams, the Father of the American Revolution, cultivated and nurtured the theory of the English philosopher, John Locke, that mankind needed no godlike mortal rulers to care for his every need. Locke and Adams believed that the common man was perfectly capable of ruling himself, was entitled to his property, and that property could only be taxed by government to pay for the legitimate cast of government functions -- the protection of life and property.
"If men, through fear, fraud, or mistake, should in terms renounce or give up any natural RIGHT, the eternal law of reason and the grand end of society would absolutely VACATE such renunciation. The right to FREEDOM being the gift of Almighty God, it is not in the power of man to ALIENATE this gift and VOLUNTARILY become a SLAVE." (emphasis added).
FACT #1: Our Founding Fathers created a constitutional REPUBLIC as our form of government - not a democracy. The Constitution gives the federal/ national government LIMITED powers. All powers not delegated to the United States are reserved to the States respectively or to the People. The Union was created to be the SERVANT of the People. The United States Constitution is the SUPREME LAW of the land. Article VI, Clause 2, (abbreviatedA6C2)
FACT #2: The Constitution gives the Congress the power to lay and collect taxes to pay the debts of the government, provide for the common defense and general welfare of the United States, subject to the following rules pertaining only to the two classes of taxation permitted:
1. DIRECT TAXES which are subject to the rule of apportionment among the STATES of the Union;
"Representatives and direct tares shall be apportioned among the several states ... " Article I, Section 2, Clause 3 (A1S2C3), and, "No capitation or other direct tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken" Article I, Section 9, Clause 4 (A1S9C4), and
2. INDIRECT TAXES - imposts duties and excises, subject to the rule of UNIFORMITY.
"The Congress shall have power to lay and collect tares, duties, imposts, and excises, to pay for the common defense and general welfare of the United States; but all duties, imposts, and excises shall be uniform throughout the United States." (A1S8C1)
FACT #3: The government is not allowed by either one of the TWO CLASSIFICATIONS to tax CITIZENS or PERMANENT RESIDENT ALIENS of the United States of America, DIRECTLY. The intent of the Founders was to keep the government the servant and to prevent it from becoming the MASTER. (see A1S2C3)
FACT #4: The CENSUS is taken every ten (10) years to determine the number of representatives to be allotted to each State and the amount of a DIRECT TAX that may be apportioned to each State determined by the percentage its number of representatives bears to the total membership in the House of Representatives. (see A1S2C4 and AIS9C4 )
FACT #5: It was established in the Constitutional Convention of 1787 that the Supreme Court of the United States would have the power of "judicial review"; i.e., the power to declare laws passed by the U.S Congress to be NULL and VOID if such a law or laws was/were in violation of the Constitution, to be determined from the original intent as found in Madison's Notes recorded during the Convention, the Federalist Papers, and the ratifying conventions found in Elliott's Debates.
FACT #6: Due to the characteristics of the SECOND CLASSIFICATION of taxation, the Supreme Court called it an indirect tax, and it is divided into three distinct taxes: IMPOSTS, DUTIES and EXCISES. These taxes were intended to provide for the operating expenses of the government of the United States. (A1S8C1)
FACT #7: DUTIES and IMPOSTS are taxes laid by government on things imported into the country from abroad, and are paid at ports of entry.
FACT #8: The Supreme Court says that excises are:
"... taxes laid upon the manufacture, sale or consumption of commodities within the country, upon licenses to pursue certain occupations and upon corporate privileges. " (see Flint v. Stone Tracy Co.,200 US 107 ).
FACT #9: In 1862, Congress passed an Act (law) to create an "Income Duty" to help pay for the war between the States. A DUTY is an indirect tax which the federal government cannot impose on citizens or residents of a State having sources of income within a State of the Union.
FACT #10: Congress passed and Act in 1894 to impose a tax on the incomes of citizens and resident aliens of the United States. The CONSTITUTIONALITY of the Act was was challenged in 1895 and the Supreme Court said that the law was UNCONSTITUTIONAL because it was a DIRECT TAX that was not apportioned as the Constitution required. (see Pollock v. Farmer's Loan & Trust Co., 157 US 429 )
FACT #11: In 1909, Congress passed the 16th Amendment to the Constitution that was allegedly ratified by 3/4 of the States (notably, Connecticut, the CONSTITUTION STATE, DID NOT RATIFY IT and many of the others may not have either); it is known as the "Income Tax Amendment":
"The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." Amendment 16 to the United States Constitution.
Interestingly the Federal Reserve was created in secrecy at about the same time by the same behind the scenes players...
FACT #12: Some officials within the IRS, along with professors, teachers, politicians and some judges, have said and are saying, that the 16th Amendment CHANGED the U.S. Constitution to allow a DIRECT tax without apportionment.
FACT #13: The above persons ARE NOT EMPOWERED to interpret the meaning of the United States Constitution! As stated above (FACT #5), this power is granted by the Constitution to the Supreme Court, but limited to the ORIGINAL INTENT. The Supreme Court has no power to function as a "social engineer" to amend or alter the Constitution as they have been doing. A change or "amendment" can only be lawfully done according to the provisions of Article 5 of that document.
FACT #14: The U.S. Supreme Court said in 1916 that the 16th Amendment DID NOT change the U.S. Constitution because of the FACT that Article 1, Section 2, Clause 3 and Article 1, Section 9, Clause 4, WERE NOT REPEALED or altered; the U.S. Constitution cannot conflict with itself. The Court also said that the 16th Amendment merely PREVENTED the "income duty" from being taken out of the category of INDIRECT taxation. (see Brushaber v. Union Pacific R.R. Co., 240 US ).
FACT #15: After the Supreme Court decision, the office of the commissioner of the Internal Revenue issued Treasury Decision [Order] 2313 (dated March 21, 1916; Vol. 18 January-December, 1916, p. 53.) It states in part:
"... it is hereby held that income accruing to non-resident aliens in the form of interest from the bonds and dividends on the stock of domestic corporations is subject to the income tax imposed by the act of October 3, 1913."
FACT #16: In another Supreme Court decision in 1916, the Court, in CLEAR LANGUAGE settled the application of the 16th Amendment;
" ... by the previous ruling [Brushaber] it was settled that the provisions of the Sixteenth Amendment CONFERRED NO NEW POWER OF TAXATION but simply prohibited the complete and plenary [full] power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which It inherently belonged ... " (see Stanton v. Baltic Mining Co., 240 US 112 ).
FACT #17: The United States Constitution gives the national government the exclusive authority to handle foreign affairs. Congress has the power to pass laws concerning the direct or indirect taxation of foreigners doing business in the U.S. of A. It has possessed this power from the beginning, needing no "amendment" (change) to the U.S. Constitution to authorize the exercise of it.
FACT #18: The DIRECT classification of taxation was intended for use when unforeseen expenses or emergencies arise. Congress, needing funds to meet the emergency, can borrow money on the credit of the United States (A1S8C2). The Founding Fathers intended that the budget of the United States be BALANCED and that a deficit be paid off quickly and in an orderly fashion. Through a DIRECT tax, the tax bill is given to the States of the Union. The bill is "apportioned" by the number of Representatives of each State in Congress; therefore, each State is billed its apportioned share of the DIRECT tax equal to the number of votes its Representatives could employ to pass the tax. How the States raise the money to pay the bill is not a federal concern. (see A1S2C3)
FACT #19: In the Brushaber and Stanton cases, the Supreme Court said the 16th Amendment DID NOT change income taxes to another classification. So if the income tax is an indirect excise tax, then how is it applied and collected? According to the Supreme Court:
"Excises are taxes laid upon the manufacture, sale or consumption of commodities within the country, upon licenses to pursue certain occupations and upon corporate privileges; the requirement to pay such tares involves the exercise of the privilege and if business is not done in the manner described no tax is payable... it is the privilege which is the subject of the tax and not the mere buying, selling or handling of goods. " (see Flint v. Stone Tracy Co., 200 US 107 ). QUESTION: If all RIGHTS come from GOD (citizens of the States retained all rights except those surrendered as enumerated in the United States Constitution), and PRIVILEGES are granted by GOVERNMENT after application; then what is the PRIVILEGE that the "income tax" is applied against? ANSWER: As established in the U.S. Constitution, the federal government cannot DIRECTLY TAX a citizen living within the States of the Union. Citizens possess RIGHTS; these RIGHTS cannot be converted to PRIVILEGES by government. The ONLY individuals who WOULD NOT HAVE these RIGHTS and would be liable to regulation by government are NONRESIDENT ALIENS DOING BUSINESS and working within the United States or receiving domestic source profits from investments, and United States citizens working in a FOREIGN COUNTRY and taxable under TREATIES between the two governments.
FACT #20: WITHHOLDING AGENTS withhold income taxes. The only section in the Internal Revenue Code that defines this authority is section 7701(a)(16).
FACT #21: Withholding of money for income tax purposes, according to section 7701(a)(16), is only authorized for sections:
1441 - NONRESIDENT ALIENS; 1442 - FOREIGN CORPORATIONS; 1443 - FOREIGN TAX-EXEMPT ORGANIZATIONS; 1461 - WITHHOLDING AGENT LIABLE FOR WITHHELD TAX.
FACT #22: Internal Revenue Manual Chapter 1100 Organization and Staffing, section 1132.75 states:
"The Criminal Investigation Division enforces the criminal statutes applicable to income, estate, gift, employment, and excise tax laws involving UNITED STATES CITIZENS RESIDING IN FOREIGN COUNTRIES and nonresident aliens subject to Federal income tax filing requirements.. " (emphasis added)
FACT #23: The implementation of IRS Treasury Regulation 1.1441-5 is explained in Publication 515 on page 2:
"If an individual gives you [the domestic employer or withholding agent] a WRITTEN STATEMENT in duplicate, staring that he or she is a CITIZEN or RESIDENT of the United States, and you do not know otherwise, you may ACCEPT this statement and are RELIEVED from the duty of WITHHOLDING the tax." NOTE: Call the IRS at 1-800-TAX-FORM for a "free" copy of Publication 515.
FACT #24: the ONLY way a United States citizen or permanent resident alien, living and working within a State of the Union, can have taxes deducted from his/her pay, is by voluntarily making an application (Form SS-5) to obtain a Social Security Number, and then entering that number on an IRS Form W-4 and signing it to permit withholding of "Employment Taxes" -- "Form W-4 Employee's Withholding Allowance Certificate". that is why the IRS pressures children to apply for a Social Security Number, and for employers to obtain the voluntary execution of Form W-4 immediately from all those being hired. However, no federal law or regulation requires workers to have a Social Security Number or sign a W-4 to qualify for a job.
FACT #25: Karl Marx wrote the COMMUNIST MANIFESTO, ten planks needed to create a COMMUNIST state. The SECOND PLANK is:
"a HEAVY or PROGRESSIVE INCOME TAX, second only to the ABOLITION of PRIVATE PROPERTY."
FACT #26: The attorney who successfully challenged the Income Tax Act of 1894, Joseph H. Choate, recognized the communist hand in the shadows. He told the Supreme Court:
"The act of Congress which we are impugning [challenging as false] before you is communistic in its purposes and tendencies, and is defended here upon principles as communistic, socialistic -- what shall I call them -- populistic as ever have been addressed to any political assembly in the world."
FACT #27: The Supreme Court agreed and Mr. Justice Field wrote the Court's opinion, concluding with these prophetic words:
"Here I close my opinion. I could not say less in view of questions of such gravity that go down to the very foundations of government. If the provisions of the Constitution can be set aside by an act of Congress, where is the course if usurpation to end? The present assault upon capital is but the stepping-stone to others, larger and more sweeping, till our political contests will become a war of the poor against the rich a war growing in intensity and bitterness."
FACT #28: Internal Revenue Code (Title 26) Section 6654(e)(2)(c) states:
"... NO TAX LIABILITY ... if ... the individual was a CITIZEN or resident of the United States throughout the preceding taxable year."
"The IRS contends that success of the SELF-ASSESSMENT system depends upon "VOLUNTARY COMPLIANCE" - EVIDENTLY SO !!
NEED WE SAY MORE ?
1. All RIGHTS come from GOD;
2. The United States Government can exercise ONLY those powers given to it by "WE THE PEOPLE" through the U.S. Constitution;
3. The "INCOME TAX" is an INDIRECT TAX;
4. There is NO section of law in the Internal Code (Title 26 USC) making a CITIZEN or a RESIDENT working and living WITHIN a STATE of the UNION LIABLE to pay INCOME Revenue (indirect/excise/duty) TAX.
Tired of being CONNED and RAILROADED into paying taxes you do NOT OWE to be SQUANDERED by ARROGANT BUREAUCRATS?
You can serve your God, Family, and Country and NOT fear reprisals from bureaucrats. The EDUCATION and INSURANCE-LIKE PROTECTION provided by the Save-A- Patriot Fellowship has been a constant thorn in the side of the IRS since 1984. Come join with others who have learned to combat the true TAX CRIMINALS!
A PERSONAL INVITATION
You are invited to come join in a nationwide Fellowship with other Patriotic Americans whose only goal is to LEARN, REVIVE and PRESERVE our UNITED STATES CONSTITUTION. The Save-A-Patriot Fellowship was founded to disarm the IRS of its only actual weapon: FEAR. By standing together we can force bureaucrats back within the confines of the law ... and arrest the wild rush toward PERPETUAL DEBT and a TOTALITARIAN SOCIALISTIC GOVERNMENT IN AMERICA.
The truth is indeed stranger than popular misconception. You will learn for yourself that knowledge based upon indisputable facts and law is stronger than "F.E.A.R." (False Evidence Appearing Real).
If you or someone you know is currently experiencing challenges with the IRS (audit, notice of deficiency, lien, levy, etc.), and would like to learn how to lawfully stop the withholding of income and employment taxes in the work place, we invite you to join the Save-A-Patriot Fellowship today.
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-- Susie Q (email@example.com), July 26, 2000.
So are you SusieQ or barney fife? We're supposed to take tax advice from someone who can't even decide which fake identity to use?
-- (firstname.lastname@example.org), July 26, 2000.
It was "Peggie Sue" yesterday but too many remembered Buddy Holly.
-- anon (email@example.com), July 26, 2000.
Damn!!! I thought we were gonna have a nekid tequila shootin' contest,this ain't no FUN : |
-- capnfun (firstname.lastname@example.org), July 26, 2000.
I thought Suzie Q's were made by Hostess? Akin to the ding-dongs.?
Capn, you got off the floor to respond to this? LMAO....
-- consumer (email@example.com), July 26, 2000.