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To: patriot_wes

Destructor: Every year around March anti-IRS threads start appearing, and the Freepers that put those threads up are flamed as tin foil hat people.

That's because they are.

yoe: of course when it comes to the IRS some of us know they don't need a law.

patriot_wes: As long as they publish what they want us to do - "that's the law!"

Actually they do have a law to back em up, several sections of law infact:

26 USC 7801(a) of the Internal Revenue Code states that the administration and enforcement of the Code shall be performed by or under the supervision of the Secretary of the Treasury.

26 USC 7802(a) then says that there shall be a Commissioner of Internal Revenue in the Department of the Treasury who shall have such duties and powers as may be prescribed by the Secretary of the Treasury.

26 USC 7803(a) of the Code states that the Secretary is authorized to employ persons for the administration and enforcement of the Internal Revenue Code.

26 USC 7804(a) of the Code states Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is authorized to employ such number of persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary directions, instructions, orders, and rules applicable to such persons.

26 USC 7805(a) of the Code state that "the Secretary shall prescribe all needful rules and regulations for the enforcement of this title [Title 26]…"

Title 26 Section 7201. Attempt to evade or defeat tax

Title 26 Section 7202. Willful failure to collect or pay over tax

Title 26 Section 7203. Willful failure to file return, supply information, or pay tax

However the Supreme Court has made it very clear what we should do about such tax laws:

Springer v. United States(1880), 102 U.S. 586

  • "The central and controlling question in this case is whether the tax which was levied on the income, gains, and profits of the plaintiff in error, as set forth in the record, and by pretended virtue of the acts of Congress and parts of acts therein mentioned, is a direct tax."
  • "Our conclusions are, that direct taxes, within the meaning of the Constitution, are only capitation taxes, as expressed in that instrument, and taxes on real estate; and that the tax of which the plaintiff in error complains is within the category of an excise or duty."
  • "If the laws here in question involved any wrong or unnecessary harshness, it was for Congress, or the people who make congresses, to see that the evil was corrected.
    The remedy does not lie with the judicial branch of the government."
  • And again in:

    MCCRAY v. U S, 195 U.S. 27 (1904)


     

    So push for repeal of the current income/payroll tax scheme and return to consumption taxes, the removal of Congress Critters that think otherwise:

    Thomas Hobbes from Leviathan

    John Linder in the House & Saxby Chambliss Senate, offer a comprehensive bill to kill all income and payroll taxes outright, and provide a IRS free replacement in the form of a pure consumption tax:

    H.R.25
    SPONSOR: Rep Linder, John (introduced 01/7/2003)
    A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national retail sales tax to be administered primarily by the States.

    S.1493
    Sponsor: Sen Chambliss, Saxby [GA] (introduced 7/30/2003)
    Title: A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States.

    Refer: http://www.fairtax.org & http://www.salestax.org

    So what's holding you back??

    170 posted on 01/15/2004 6:34:23 PM PST by ancient_geezer
    [ Post Reply | Private Reply | To 105 | View Replies ]


    To: yoe; Destructor; Principled
    see #170 above
    172 posted on 01/15/2004 7:38:41 PM PST by ancient_geezer
    [ Post Reply | Private Reply | To 170 | View Replies ]

    To: ancient_geezer
    "So what's holding you back??"

    I don't know if you're addressing that question to me, but I did see my handel in post #170. The only thing holding me back is the fact that the government has a gun to my head.

    192 posted on 01/16/2004 5:28:49 AM PST by Destructor
    [ Post Reply | Private Reply | To 170 | View Replies ]

    To: ancient_geezer
    This is where the crux of the matter lies for the income tax. The courts clearly ruled, especially MERCHANT’S LOAN & TRUST CO. v SMIETANKA, 255 US 509 (1921), that the word “income” had a specific legal meaning in the 16th Amendment. They further pointed to STRATTON’S INDEPENDENCE, LTD. v HOWBERT, 231 US 399 (1913) as the ruling that defined the word “income” in the 16th Amendment.
    Here is what STRATTON’S says:
    “As has been repeatedly remarked, the corporation tax act of 1909 was not intended to be and is not, in any proper sense, an income tax law. This court had decided in the Pollack Case that the income tax law of 1894 amounted in effect to a direct tax upon property, and was invalid because not apportioned according to populations, as prescribed by the Constitution. The act of 1909 avoided this difficulty by imposing not an income tax, but an excise tax upon the conduct of business in a corporate capacity, measuring, however, the amount of tax by the income of the corporation.”
    The important key is “upon the conduct of business in a corporate capacity”. So the court is saying that
    1) income taxes are direct taxes because they tax the income of the individual,
    2) corporate income taxes are not taxes on the corporation’s income but an excise tax measured by the size of the corporation’s income, and
    3) any true federal income tax would be unconstitutional, if not apportioned.
    The only way they could come close to levying a tax on corporations would be to levy an excise and not an income tax.

    194 posted on 01/16/2004 5:34:43 AM PST by patriot_wes
    [ Post Reply | Private Reply | To 170 | View Replies ]

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