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| Prologue | i | |
| Introduction | ii | |
| CHAPTER 1 | WHAT THE COURTS SAY ABOUT INCOME TAXES | 1 |
| CHAPTER 2 | WHAT ARE TAXES? | 7 |
| CHAPTER 3 | WHAT IS INCOME? | 20 |
| CHAPTER 4 | WHAT IS AN INCOME TAX? | 24 |
| CHAPTER 5 | HOW CAN THE IRS GET AWAY WITH IT? | 31 |
| CHAPTER 6 | WHAT CAN YOU DO ABOUT IT? | 36 |
| CHAPTER 7 | WHAT ABOUT THE DIFFERENT PARTS OF THE IR CODE | 39 |
| CHAPTER 8 | WHAT ABOUT THE SIXTEENTH AMENDMENT? | 45 |
| CHAPTER 9 | WHAT ABOUT THOSE GETTING INTO TROUBLE? | 49 |
| CHAPTER 10 | HOW CAN I GET OFF THIS MERRY-GO-ROUND? | 55 |
| CHAPTER 11 | WHAT RESOURCES ARE AVAILABLE? | 60 |
| APPENDIX A | EXPANDED WORKBOOK SECTION | 66 |
| APPENDIX B | RESOURCE SECTION | 73 |
| APPENDIX C | IRS FRAUD | 83 |
| APPENDIX D | AN ALTERNATIVE | 91 |
| APPENDIX E | SOME COURT CASES THAT RELATE | 96 |
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Chapter 1 WHAT THE COURTS SAYJust exactly what is this thing called an income tax? Few Americans know the answer to that question. The following are a small number of court cases, most of them United States Supreme Court cases, that reveal the truth about this so-called income tax. Take a few moments to concentrate on these next four pages. Pour yourself a strong hot one, or a tall cool one, and focus on this. If these next four pages don’t quicken your heart rate and fill you with both excitement and fear, then you are probably brain dead. These next four pages are probably the most important four pages on finances and taxes you have ever read. "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 measured by reference to
the income which they produce. The income is not the subject of the tax:
it is the basis for determining the amount of the tax. "...the conclusion
reached in the Pollock Case did not in any degree involve
holding that income taxes generically and necessarily came within the
class of direct taxes on property, but on the contrary recognized the
fact that taxation on income was in its nature an excise entitled to be
enforced as such..." Excise Taxes are "...taxes laid upon the manufacture, sale or
consumption of commodities within the country, upon licenses to pursue
certain occupations, and upon corporate privileges. (Cooley, Const. Lim.,
7th Ed., page 680.)" "A tax laid upon the happening
of an event, as distinguished from its tangible fruits, is an indirect
tax..." "We must remember, too,
that the revenues of the United States must be obtained in the same
territory, from the same people, and excise taxes must be collected from
the same activities, as are also reached by the States in order to support
their local government." Since we now know that the income tax is not a tax on income, and we know it is a tax on business activities and certain privileged occupations, what does that really mean? What about those of us in the mainstream of America, just putting in our 40 hours and doing our best to get by? How does this excise tax apply to us? "Since the statutory
definition of ‘taxpayer’ is exclusive, the federal courts do not have
the power to create non-statutory taxpayers for the purpose of applying
the provisions of the revenue acts..." [Quoting Adam Smith's
Wealth Of Nations favorably], "The property which every
man has in his own labor, as it is the original foundation of all other
property, so it is the most sacred and inviolable. The patrimony of the
poor man lies in the strength and dexterity of his own hands, and to hinder
his employing this strength and dexterity in what manner he thinks proper,
without injury to his neighbor, is a plain violation of this most sacred
property..." [The Court finds] "...an
invasion of the personal liberty, as well as of the right of property,
guaranteed by that [Fifth] Amendment. Such liberty and right embraces
the right to make contracts for the purchase of the labor of others and
equally for the right to make contracts for the sale of one's own labor..." "...Included in the right
of personal liberty and the right of private property - partaking of the
nature of each - is the right to make contracts for the acquisition of
property. Chief among such contracts is that of personal employment, by
which labor and other services are exchanged for money or other forms of
property. If this right be struck down or arbitrarily be interfered with,
there is a substantial impairment of liberty in the long-established
constitutional sense. The right is as essential to the laborer as to the
capitalist, to the poor as to the rich; for the vast majority of persons
have no other honest way to begin to acquire property, save by working for
money." "A state may not impose
a charge for the enjoyment of a right granted by the Federal Constitution." "The individual, unlike
the corporation, cannot be taxed for the mere privilege of existing. The
corporation is an artificial entity which owes its existence and charter
powers to the state; but the individuals’ rights to live and own property
are natural rights for the enjoyment of which an excise cannot be imposed. "...Reasonable compensation
for labor or services rendered is not profit..." "...The Government here
contends that all gross receipts represent income which must be reported.
But gross receipts may or may not represent income, depending on the
circumstances... It cannot be said that conversions of capital assets
invariably produce income... It appears that the Government makes too
broad a claim in asserting that gross receipts invariably measure income
or gross income..." "...There is a clear
distinction between 'Profit' and 'wages,' or compensation for labor.
(Quoting Commercial League Association of America v. People ex re.
Needles, Auditor, 90 Ill., p 66), Compensation for labor cannot be
regarded as profit within the meaning of the law. The word 'profit,' as
ordinarily used, means the gain made upon any business or investment -
a different thing altogether from mere compensation for labor." "The general term
‘income’ is not defined in the Internal Revenue Code." The Court has established beyond a shadow of a doubt that the individual American Citizen trading his/her labor for money is exercising a right, which cannot be taxed. Since we are not taxpayers, as the IRC defines the word, do we need to keep receipts, store records, file tax returns and invite the IRS to probe into our personal and private affairs whenever they want to? Can we be required to give the IRS any and all information they ask of us? Are we required by law to complete a tax return every year like the IRS claims? "...Our system of taxation
is based upon voluntary assessment and payment, not upon distraint..." "The revenue laws are
a code or a system in regulation of tax assessment and collection. They
relate to taxpayers, and not to non-taxpayers. The latter are without
their scope. No procedures are prescribed for non-taxpayers, and no
attempt is made to annul any of their rights and remedies in due course of
law. With them Congress does not assume to deal, and they are neither of
the subject nor of the object of the revenue laws." "(P)ersons who are not
taxpayers are not within the system and can obtain no benefit by following
the procedures prescribed for taxpayers, such as the filing of claims for
refunds." "There can be no question
that one who files a return under oath is a witness within the meaning of
the [Fifth] Amendment..." "The information revealed
in the preparation and filing of an income tax return is, for the purposes
of Fifth Amendment analysis, the testimony of a witness..." "The individual may stand
upon his constitutional rights as a Citizen. He is entitled to carry on
his private business in his own way. His power to contract is unlimited.
He owes no duty to the State or to his neighbors to divulge his business,
or to open his door to an investigation... He owes no such duty to the
State, since he receives nothing therefrom, beyond the protection of his
life and property. His rights are such as existed by the law of the land
long antecedent to the organization of the State... He owes nothing to
the public so long as he does not trespass upon their rights." "The legal right of the
taxpayer to decrease the amount of what otherwise would be his taxes,
or to altogether avoid them by means which the law permits, cannot be
doubted." "Anyone may so
arrange his affairs that his taxes shall be as low as possible; he is
not bound to choose that pattern which will best pay the treasury; there
is not even a patriotic duty to increase one's taxes." What about the Sixteenth Amendment to the U.S. Constitution? Did it not give to the IRS the authority to tax individual Citizens’ incomes? Isn’t that what created the income tax? Can’t the IRS tax anything they want because of the Sixteenth Amendment? "...The confusion ... arises from
the conclusion that the Sixteenth Amendment provides for a hitherto unknown
power of taxation; that is, a power to levy an income tax which, although
direct, should not be subject to the regulation of apportionment applicable
to all other direct taxes... an erroneous assumption... The purpose of the
Amendment was... to accomplish the result intended; that is, the prevention
of the resort to the sources from which a taxed income was derived in order
to cause a direct tax on the income to be a direct tax on the source itself,
and thereby take an income tax out of the class of excises, duties, and
imposts, and place it in the class of direct taxes." "(T)he Sixteenth
Amendment conferred no new power of taxation but simply prohibited the
previous complete and plenary 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. . . " "(T)he contention that
the (16th) Amendment treats a tax on income as a direct tax . . . is . . .
wholly without foundation. . . "
What you have just read is only the beginning. The IRS and many in
Congress know these laws, and they fraudulently misrepresent them to the
American people. It is somehow justifiable to these so-called public
servants to lie and misrepresent the laws as long as they collect money
for the federal government. These public officials will almost always
make statements which indicate that, in their view, your money
and my money is in truth really their money. They will often make
comments which seem to assume that every individual not actively involved
in paying all he/she can into the federal coffers is really a crook
holding out, really a thief stealing money belonging to the government,
really an immoral and dishonest person who should be punished. But you
know the old saying, "It takes one to know one..." It is my belief that many in Congress and the IRS do not know these
facts. But it is also my belief that many of those so-called public
servants DO know the truth, and they are actively engaged in hiding the
truth from the American people. These men and women are paid with our
money, and are paid to serve the public trust. So far as I can see, they
are totally failing in their service of the public trust. Please read on. You will find, probably for the first time in your
life, that you can understand tax laws; that you can
understand the Internal Revenue Code; that you can beat the IRS
in their never-ending task of parting you from your money. |
If you have been intrigued by the information presented above, please
take the time to check out these court cases. This information is not
presented as legal advice, but only to educate you as to what the courts
have said about specific legal questions concerning the so-called personal
income tax. These court cases can be further researched in many public
libraries and all law libraries. You should confirm that these cases say
what I claim they say before you go any further in your investigation of
income taxes, of the IRS and their attempt to wrongfully take your money
away from you. For your convenience, you can click on the PRINT button at
the top of your browser screen to print all these court cases.
The information above is just the first chapter. The complete book,
TAX ANSWERS The IRS Doesn't Want You To Have
, includes eleven chapters and five appendixes. For those who know
little about legal issues, there is a section on how to do legal research
and how to use a law library. One whole chapter is dedicated to helping
you understand the Internal Revenue Code and the many different taxes
encompassed by that 9,000-page document. It also contains a section that
lists many more books and materials which you can use to continue your
research.
The book has more than 200 pages, and comes in two parts. Both
are printed in 8.5x11 inch format and contained in a 3-ring notebook
so you can add notes and other documents. You will be making both
your own "personal" income tax journal. The first volume discusses
the Income Tax Code and the IRS in simple words that even those who
do not under legal issues will comprehend. The second is truly a
workbook so you can keep your own letters and notes with the book.
Sample letters to the IRS are included in the Workbook, as well as a
plan to help you gather and organize your notes and research. When
you complete the workbook, you will have your own library of resources,
legal opinions, letters from the IRS and a thorough understanding of
these terribly important issues. You will be prepared to face the
IRS and tell them why the tax laws do not apply to you and why you
will never file a return again. And you will win!
If you desire to get the entire book plus workbook for your personal library, just click on one of the "book" buttons below. One will take you to a form which you can use to order the book online, and the other will take you to a printable form to mail in with a check, money order or cash. Print the Order Form, and mail the form and your check or money order to the address on the form.
If you prefer your books on compact disk, both are available on CD at a reduced cost. Just click on the graphic and you will be directed to a form that includes the book on CD-ROM.
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