A major topic of constitutional abuse concerns taxes.
Constitutional government requires revenue, and constitutions provide
for revenue collection, but only in certain ways. When taxes are not
constitutionally authorized, or are collected in ways that violate
constitutional rights, then the foundations of constitutional
republican government are threatened.
|If money is wanted by Rulers who have in any manner
oppressed the People, they may retain it until their grievances are
redressed, and thus peaceably procure relief, without trusting to
despised petitions or disturbing the public tranquility.
— "Continental Congress To The Inhabitants Of The Province Of Quebec",
Journals of the Continental Congress 1774-89, Journals 1:105-13
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U.S. Income Tax
— The main source of revenue for the U.S. government is the federal
income tax, but the legitimacy of the tax and the ways it is collected
Tax Amendment Never Ratified — Summary of research by Benson
on the Non-ratification of the Sixteenth Amendment —
Correspondence between Sec. of State Philander Knox and the Chief Clerk
of the Office of the Solicitor.
over the income tax, Jon Roland 2000/07/11.
Law That Always Was, Vern Holland, 1987 — Treatise on the
legitimacy of the income tax.
Tyranny and Your Income Tax, Jeffrey Dickstein, 1990, 2010 —
Review of leading cases, showing compensation for labor is not "income"
subject to taxation.
of the Income Tax, by Larry Becraft,
v. William J. Benson — Benson is being prosecuted
for informing people that the Income Tax Amendment was never ratified.
v. Vernice Kuglin — Kuglin was acquitted for
failure to file. Here are the transcripts.
Efforts — Groups and sites working for tax reform.
Report — IRS lacks statutory authority to impose or enforce
penalties for employers not reporting.
- Brushaber Petition — Provides insight into the original arguments.
- Brushaber brief — Arguments made to Supreme Court.
- Union Pacific brief — Arguments made to Supreme Court.
- United States brief — Arguments made to Supreme Court, and the ones the Court sustainedBrushaber.
- Brushaber Transcript — Arguments made to Supreme Court.
Argument, US Supreme Court, U.S. v. Sandra L. Craft, Jan. 14,
2002, see especially p. 6 — Exchange between Cj. J. Rehnquist (labeled
as "QUESTION") and Kent L. Jones, Assistant to the Solicitor General,
for the U.S. Inadvertent disclosure that there is no law making it a
crime to fail to file or pay income taxes on personal income.
Liberation Journal — Links to articles.
Income Tax, by Benton McMillin, May 17, 1913 edition, Saturday
Evening Post — Traces historical background.
Act of 1942 — This was what first introduced withholding
"tax" on wages.
Explanation of the 1942 Victory Tax
Revenue Code — 26 USC, as of January 1, 2002.
- Internal Revenue Code — 26 USC, as of January 2, 2006.
- Internal Revenue Regulations — Through 2003.
from 1943 Congressional Record — Debate showing the original
understanding of the income tax as an excise on income from property.
for Revenue are Obsolete, Beardsley Ruml, Chairman of the
Federal reserve Banks of New York, American Affairs,
Jan. 1946, VIII:1, p. 35 — Argues against corporate income tax.
Constitutional Replacement for the Income Tax on Wages — Not
a sales tax but a purchase tax.
Memorandum — Minutes of 1973 meeting in which IRS agents
outline their subversion of the judicial system.
Tax Protestor Doctrine, by Don Kostyu — Discussion of the
Croasmun Memorandum and how it has been applied.
1706 — Example of tax code being used to suppress small
Leading Court Decisions
— read carefully and note their confusion.
v. United States, 3 U.S. 171 (1796) — Tax on carriages is
v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895) —
Tax on income from property is "direct", so must be apportioned.
v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895) —
Rehearing of the case.
v. Union Pacific R. Co., 240 U.S. 1 (1916).
v. Baltic Mining Company, 240 U.S. 112 (1916).
v. Macomber, 252 U.S. 189 (1920) — "Income" does not include
York Trust Co. v. Eisner, 256 U.S. 345 (1921) — Tax on
inheritance. Accepts pass-through definition of direct and indirect
tax, which had not been accepted in Pollock.
v. Kerbaugh-Empire Co., 271 U.S. 170 (1926)
Carolina v. Baker, 485 U.S. 505 (1988) — Allowed U.S. tax on
interest from state bonds, ruled not a violation of Tenth Amendment.
- National Federation of Independent Business v. Sibelius, 11-393 (06/28/2012) — Held an assessment on not doing something was a tax, and not a direct tax.
Direct and Indirect taxes
— Discussion and examploes.
of Nations, Adam Smith, Book V. V.2. Of the Sources
of the General or Public Revenue of the Societ — First scholarly
treatment of the distinction.
tax enacted in 1861 — Thirty-seventh Congress, Sess. I. Ch.
45. Sec. 8. Page 294ff.
- Health Care Act upheld! — Discussion of NFIB v. Sibelius, declaring the individual mandate to be an indirect tax.
U.S. Social Security
— The main system of federal retirement subsidy.
Security Act of 1935 — Compare to the present system.
- We the People Foundation for
Constitutional Education — Protest unlawful
income taxes and taxation practices.
Taxpayer's Union (NTU) — Works for lower taxes, less wasteful
spending, and taxpayer rights.
for Tax Reform — Works for lower taxes, less wasteful
spending, and less regulation.
Income Tax — From originalintent.org.
Law That Never Was, by Red Beckman and William
Benson — Evidence that the Sixteenth Amendment to the Constitution was
never properly ratified.
Income: Do you have any? — Site by Phil Hart.
Oklahoma Protest — Challenge to the report that Oklahoma
ratified the income tax amendment.
Colossal Fraud of 'Involuntary Perjury', by Pitman
Federal Income Tax is Unconstitutional — Argues from
legislative history of income tax amendment that "income" is only
supposed to be earnings on capital, not earnings on personal labor.
Stuff — Do NOT read if afraid of the truth.
Case Against the Income Tax, U.S. Rep. Ron Paul (R-TX) — His
"Liberty Amendment," bill would repeal the 16th Amendment and
effectively abolish the income tax.
Great Deception — Arguments of Larken Rose.
to Tax — Arguments of Irwin Schiff.
Mafia — Federal Government is organized crime.
Biggest Con — How The Government Is Fleecing You.
Great Income Tax Hoax — Income tax is a fraud.
Social Security Swindle — Social Security is a fraud.
Kingdom of Moltz — About inflation and where it comes from.
Opening Brief — In appeal from conviction of Irwin Schiff.
Schiff's Theories About the Federal Income Tax Are Just Plain Wrong!
— Arguments of Steven A. Swan that the arguments don't win in court, as
though that were a test of their merits.
Duty to File? — Comments of Eduardo M. Rivera, Attorney.
the Income Tax Legally Enforced?, by Jim Carter — You have a
right to make a living.
Challenge , by David
B. Levenstam — Repealing the 16th Amendment wouldn't kill the
income tax, Reason,
Thoughts on a Progressive Tax — Arguments of the Claremont
Curious Evidence (ICE) — Investigates and exposes official
— Useful information on how to protest illegal taxes.
Foundation — Lower Taxes, Less Government, More Freedom.
— Helps visitor do online searches of the U.S. Code (USC) and the Code
of Federal Regulations (CFR).
— Efforts of lawyer Tom Cryer to fight the income tax.
Peel Jackson's Home Page — CPA and former IRS agent who found
the income tax is a hoax.
History Project — Attempt to trace the history of taxes, but
beware of the tendency of the authors to accept what is in fact
Also see Money Matters.