People forget that the Constitution was originally intended, with good reason, to LIMIT the powers of the federal government, assuring that said power should remain in the hands of the American people. There is an inherent problem with "government" that results from the fact that if you give people power, they will tend to abuse it. As Lord Acton noted, >>>"Power tends to corrupt and absolute power corrupts absolutely."<<<< Our own Hired Hands of our United States Government are not exempt from the corrupting influence of power. It is the responsibility, and the duty, of every citizen to keep our government honest. We will help you to do so.
Among the more egregious Congressional violations of our Constitution, are the actions of the IRS.
The Following Paragraphs are the details of the Law which forbid the Federal Government from the taking of your personal earnings or property.
What everyone should know about the "Federal Income Tax", is that it has limited application, and that the earnings of most American citizens are not subject to the Federal Income Tax. The IRS regulations actually note this in: IRS TITLE 26 > Subtitle C > CHAPTER 24 > §§ 3401 Definitions:
"(c) Employee, For purposes of this chapter, the term 'employee' includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term 'employee' also includes an officer of a corporation."
The IRS supports its position by quoting selected parts of the United States Constitution, while omitting significant other parts, for example:
In the IRS publication 2105, >>>> The United States Constitution, Article I, Section 8, Clause 1, states, "The Congress shall have the Power To lay and collect Taxes, Duties, Imposts, and Excises to pay the Debts and provide for the common Defense and general Welfare of the United States"..... but the IRS neglects to complete the quotation which continues, .....
Now why would the IRS neglect to mention the latter stipulation? Could it be that the IRS wishes to ignore inconvenient parts of the Constitution and the fact that the graduated federal income tax can hardly be described as "uniform?"
Again, the IRS publication 2105 pointedly fails to mention Article 1, Section 9, paragraph 3 of the United States Constitution which states "No Capitation or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration as herein directed to be taken."
There is no question that the Federal Income Tax is a direct tax laid upon individual citizens earnings, and that it is certainly not proportionate to the census. It is proportionate to your income.
However, Publication 2105 implies, that the Sixteenth Amendment changed all of this and authorized the Congress to "tax income from whatever source without regard to apportionment." Of course, as is obvious, and as the Supreme Court has observed, this interpretation "would put the Constitution in direct conflict with itself." Brushaber v Union Pacific, 240 U.S.1.
The Supreme Court solved the problem of a Constitutional conflict by unequivocally declaring that the Sixteenth Amendment "gave to the Congress no new authority of taxation."
>>>>Thus Article 1 of the United States Constitution is the prevailing law.<<<<
I have no doubt the ever-money-hungry Congress attempted to give itself such blanket authority by passage of the (questionably ratified, see http://www.thelawthatneverwas.com/new/home.asp) Sixteenth Amendment to the Constitution, but it failed. The Supreme Court decided (in any case) that the Sixteenth Amendment must have limited scope, applying only to those citizens under the direct jurisdiction of the United States Government. South Carolina v. Baker 485 U. S. 505
What does this mean? It means that anyone who is not a resident of any Federal District, nor an employee of the Federal Government, is not legally obliged to pay the Federal Income Tax. As previously cited, the IRS duly noted this, though deeply hidden in the regulation quoted above. You can go directly to the definition in the U.S. Tax Code on line: http://www.fourmilab.ch/ustax/ustax.html entering the above citation and follow down the page.
The real truth is that the Congress was authorized by the original thirteen States and the People, to levy taxes, but with certain profound restrictions. The People never gave to the Congress, and it specifically excluded, any blanket authority to tax the personal earnings of American citizens. The IRS cannot be ignorant of these facts. Should one then conclude that the IRS is staffed by people without conscience, willing to trick the people into paying taxes they are not obligated to pay? It would certainly appear so.
Publication 2105 says, "Courts have historically held there are no Constitutional or legal grounds for a failure to file tax returns or pay taxes." Examine this statement carefully. It is a true statement exactly as far as it goes. We are obliged to pay many federal taxes but the obvious intent is to imply that "taxes," includes the onerous Federal Income Tax. This is another subtle distortion of the truth.
Publication 2105 states, "The term voluntary compliance means that each of us is responsible for filing a return and for determining and paying the correct amount of tax." Truthfully, the term "voluntary" means "to choose to do something," i.e., not under compulsion. This passage is plain "doublespeak." By dictionary definition, "Doublespeak is language deliberately constructed to disguise or distort its actual meaning, often resulting in a communication bypass. Such language is often associated with governmental pronouncements."
According to the Supreme Court, some people, not under Federal jurisdiction, may volunteer to pay Federal Income taxes, but are not required to so do. However, the IRS ASSUMES that we are all "volunteers" unless we notify the IRS to the contrary. This is a neat little gambit in the government game of "tax & spend."
According to the IRS Publication 2105 "Congress used the power granted by the Constitution and the Sixteenth Amendment and made laws requiring all individuals to pay tax." This another case of doublespeak in the implication that to "pay tax" applies to all taxes including the Federal Income Tax.
Other statements in the IRS publication 2105 are specious, and misleading, but I have proven my point. Question: Why would the IRS do this? A misunderstanding? I seriously doubt that, with all the legal counsel employed by the government. The only reasonable conclusion is, that the Treasury and the IRS are institutionally dishonest and intent upon deliberately deceiving the public in order to obtain money to which they are not entitled.
It gets worse. The IRS claims it has enforcement authority to arrest, seize assets and render a citizen subject to criminal prosecution. This implies that the IRS code 7602 supercedes the United States Constitution, that the IRS has the authority to demand and obtain any personal records for the purpose of seeking possibly incriminating evidence in spite of the Constitutional protections against such incursions in the Constitutional Amendments IV, V, VI, VII & X.
>>>>>> Thousands of people have discovered the truth and are filing Form 1040 declarations of "zero" tax owed, with a disclaimer of any third party declarations (Forms W4 & 1099) to the contrary. They request and are receiving, a return of all "withholdings," because ultimately, the IRS has no option except compliance with the law. <<<<<<
This does not stop the IRS from attempting to intimidate and extort. If the Form 1040 includes a sworn jurat attesting to the accuracy of that declaration, it is absurd and an IRS violation of the law, to call that report "frivolous" simply because it does not proffer to pay money to which the IRS is not entitled. It is also, I believe, a criminal act to "threaten" fines and criminal charges if one does not change his testimony to suit the Inquisitor. Some offices of the IRS have "lost" the filed Form 1040 that does not proffer payment of taxes, declaring a failure to file as reason to levy fines.
Finally and Technically, in established legal principles, "If a law be so in contention that it cannot reasonably be obeyed, it is by nature null and void." I would ask, what is more "in contention" than a roughly 3.5 million word, 10,000 page IRS code? It is a challenge to decipher. Try it!
All the above references are available and verifiable on the Internet. If you dismiss this article out of hand and are unwilling to take the trouble to check it out, you will never know the truth. The IRS will love you.
I cannot advise you on how to prepare your Form 1040. Every case is different. But I can tell you what I have done to Tame the Beast.
I always file a Form 1040 because, --- and this is critically important --- "the IRS assumes" that unless you "deny" volunteering to pay the tax, then the Forms W4 and 1090 filed by third parties are PROOF that you owe the tax.
On the line declaring "tax owed," I truthfully state that it is "zero." I have NO TAXABLE Income. I may require payments (i.e., deposits in IRS accounts) due employer withholding, to all be refunded by using a Form 4852 to disclaim the idea that I have volunteered to pay the Tax. To the jurat, (the signature attesting to the truth of my statements), I always add an asterisk and a reference to an attached codicil which makes it very clear that I am exercising my Constitutional prerogative to not "volunteer" and am not a "taxpayer" subject to the Federal Income Tax within the meaning of the IRS definition quoted above. I always send my Form by registered mail. I always enjoy winning this battle. You can too.
>>>> An important note. The IRS may quote Regulations at you to "prove" that you are obliged to pay the tax or to pay fines for not paying. NOTE: Regulations are not the Law. The IRS very deliberately ignores the higher law, the Constitution, and the Supreme Court's decisions. You do not want to argue in their game court. You must always respond to any IRS correspomdence and the correct response is to quote the correct Law as expressed above. <<<<<
For employment, if filing the W4 form is a requirement for employment, I will not pick a silly argument with my employer, my later disclaimer of the W4 is sufficient to correct this error. Your employer has enough of his own problems with the IRS. If the employer permits, you may declare on Line 7 of the W4 that you are "Exempt" from paying this tax.
You should always be prepared for an assault by some unscrupulous and aggressive "employee" of the IRS who will attempt to convince you that you should change your claim and pay the tax, even to the extent of demanding a return of all that has been legally refunded to you. I love this kind of signed correspondence because the signer becomes liable for practicing extortion. In any case, you are on sound legal ground and they will eventually go away. On the other hand, you may get your refund and hear nothing further from the IRS. Some IRS employees have quit their jobs rather than engage in these obviously illegal and coercive practices.
A few people have made a thorough study of the Federal Income Tax Law and come to the same conclusion. Foremost among these unsung heroes, in my opinion, is, pioneering Peter Eric Hendrickson, author of the masterful work "'Cracking the Code-The Fascinating Truth About Taxation In America.'" For a copy go to www.losthorizons.com. Also the late Aaron Russo who made a film Freedom to Fascism, which is still available at, http://www.freedomtofascism.com/
>>> To learn much much more, click on the references in the left hand column or at the bottom of this page. <<<
I encourage you to visit the many listed links.
Please pass this message on to all your friends and join the effort to Tame the Beast.
You should also be aware that the Income Tax is only one of many ways in which the Federal politicians violate our United States Constitution. Join the struggle. There is strength in numbers.