|Table of Contents|
1. No requirement to file or pay any income tax. Determining taxable income.
2. No requirement to allow withholding by employer. W-4 agreement voluntary.
3. Social Security Is Not Mandatory.
4. The Paperwork Reduction Act.
5. The 16th Amendment.
6. All Statutes and Regulations
The 16th Amendment to the United States Constitution as correctly interpreted by the U.S. Supreme Court in such cases as Brushaber v. Union Pacific R.R. Co., 240 US 1 1916 and Stanton v Baltic Mining Co., 240 US 103 1916, identified the income tax as an indirect excise tax in accordance with Article 1 Section 8 Clause 1 of the United States Constitution, and that the 16th Amendment does not authorize a tax on individual citizens living and working exclusively within the States United, but is applicable to non resident aliens stated by the Commissioner of the Beureau of Internal Revenue in T.D.(Treasury Decision)2313 dated March 21, 1916.
14. Report No. 79-131 A titled “Some Constitutional Questions Regarding the Federal Income Tax Laws” published by the American Law Division of the Congressional Research Service of the Library of Congress, May 25, 1979; That this publication described the tax on “income” identified in the 16th Amendment of the United States constitution as an indirect excise tax; That this report stated; “The Supreme Court, in a decision written by Chief Justice White, first noted that the 16th Amendment did not authorize any new type of tax, nor did it repeal or revoke the tax clauses of Article 1 of the United States Constitution…” and further stated: “Therefore it can clearly be determined from the decisions of the United States Supreme Court that the income tax is an indirect tax, generally in the nature of an excise tax”, thus proving that the “income tax” is not a tax on an individual citizen, but upon taxable income.
There are many irrelevant arguments about the 16th amendment regarding it's ratification, but that is not something that matters to the issues. Whether or not the 16th Amendment was properly ratified it granted no new taxing powers to congress. Even if the 16th amendment did grant new taxing powers to congress that is also completely irrelevant to the point. There is no sense in debating what congress has the authority to tax. Nothing on this site questions the constitutionality of the tax laws or any amendments to the constitution. The simple fact is that we do not need to debate whether or not Congress has the authority to place a tax on the domestic income of United States Citizens, because the laws as written and detailed in this site prove that Congress did NOT place such a tax. It also stands to reason that Congress did not place a tax on the domestic income of the Citizens of the United States because they are aware of the constitutional limitations to their taxing authority. As shown in this section with the various court rulings and other cases where the supreme court has ruled regarding the 16th amendment it is clear that the income tax is an indirect excise tax upon taxable income, and not a tax on Citizens directly. The 16th amendment did not repeal the taxing clauses of article 1 of the constitution, infact the 16th amendment was worded quite correctly to keep it in line with the requirements of the constitution. The purpose of the 16th amendment was never to institute any type of new tax, and as shown by the court rulings upon the 16th amendment it did no such thing, and its sole purpose was to identify the income tax as an indirect excise tax. The income tax laws as written are completely in line with the 16th amendment and the taxing clauses of article 1 of the U.S. constitution, as American Citizens were never the object of this tax as articulated by the aforementioned court rulings. Both the 16th Amendment, and title 26 state that the tax is upon TAXABLE INCOME from whatever SOURCE derived, and the wording of the tax laws as detailed by 26 USC 861 and the related regulations 26 CFR 1.861-1 through 26 CFR 1.861-14T determine the SOURCES of income for the purposes of the income tax. Section 26 CFR 1.861-8(f)(1) Specifically lists the operative sections which give rise to the STATUTORY GROUPINGS of gross income, which means the gross income from a specific source or activity which must first be determined in order to arrive at 'taxable income' which are the object of the income tax.