Let me preface things by saying that I have
always paid taxes timely. While I do
not intend to question the validity of the tax code, this is merely provided
for your information and convenience. Draw
your own conclusions.
Many believe that they are required to pay an
"income tax" to a branch of the United States government called
"The Internal Revenue Service".
The origins and history of the IRS shows just how in error these beliefs
are. Not only is there no law that requires most Americans to file an
individual tax return, but also the Internal Revenue Service (IRS) wasn't even
created by an act of Congress!
Article I, Section 2, Clause 3, of the Constitution
of the United States of America, in pertinent part, provides that: “ . . .
direct Taxes shall be apportioned among the several States which may be
included within this Union, according to their respective Numbers, which shall
be determined by adding to the whole Number of free Persons . . . three-fifths
of all other Persons."
In 1894,
Congress passed a law which purportedly imposed a "direct income tax"
on the Citizens of the several States within this Union, but failed to make any
provision for apportionment, as required by Article I, Section 2, Clause 3, of
the Constitution of the United States of America. In the case of Pollack vs.
Farmers Loan & Trust Co., US (1895), the U.S. Supreme Court struck the law
down, as being unconstitutional, because it failed to make any provision for
apportionment, as required by Article I, Section 2, Clause 3.
Thereafter, Congress passed the Sixteenth
Amendment to the Constitution, which was "declared" to have been
ratified in 1913. The Sixteenth
Amendment provides that: "The Congress shall have power to lay and collect
taxes on incomes, from whatever source derived, without apportionment among the
several States, and without regard to any census or enumeration."
The Constitutionality of the Sixteenth Amendment
was challenged in the case of Brushaber vs. Union Pacific R.R. Co., 240 US 1
(1916). The U.S. Supreme Court acknowledged the apparent conflict between
Article I, Section 2, Clause 3, of the Constitution, which required all direct
taxes to be apportioned, and the Sixteenth Amendment, which appeared to
eliminate the apportionment requirement. The Court pointed out that the
Sixteenth Amendment did not repeal Article I, Section 2, Clause 3, but noted
that it was under a duty to uphold the Sixteenth Amendment, if it could be
interpreted in such a way so as to eliminate the conflict. The Court did hold
the Amendment constitutional, but only because it interpreted the Amendment as
applying only to "indirect taxes" or "excise taxes", and
not to "direct taxes". Brushaber and other cases that followed stated
that the Sixteenth Amendment did not give Congress any new or additional taxing
powers that it did not already have, but merely put into written form the state
of the law, as it previously existed.
Congress
did not pass any other law intended to impose a direct tax on income until
1939, when the Public Salary Tax Act of 1939 was passed. The Public Salary Tax
Act, Section 1, (which is now designated as 26 USC 1) imposed a tax upon the
income of federal employees, U.S. citizens, and non-resident aliens. The term "United States" is
defined in 26 USC 7701(9), as: "When used in a geographical sense, the
term "United States" means only the states and the District of
Columbia. Section 7701(10) defines the term "States" as follows:
" The term "States" shall be construed to include the District
of Columbia when necessary to carry out the purpose of this title". It is
always necessary to construe the term "States" as including the District
of Columbia, because Congress did not include the fifty (50) states, nor the
Commonwealth of Puerto Rico, Guam, the Virgin Islands, or American Samoa. The
Public Salary Tax Act of 1939 did not apply to Citizens of the forty-eight (48)
States (now the fifty (50) States).
After
Pearl Harbor was bombed by Japan on December 7, 1941, Congress declared war,
and passed the Victory Tax Act of 1942, in order to raise money to support an
Army. This was done in accordance with Article I, Section 8, Clause 12, of the
Constitution of the United States of America, which provides: "The
Congress shall have Power . . . To raise and support Armies, but no
Appropriation of Money to that Use shall be for a longer Term than two
Years;"
In 1942, for the first time in the history of
this country, the Bureau of Internal Revenue sent out 1040 Form to the general
public in the forty-eight States. This
was done even though the Victory Tax Act of 1942 only applied to citizens and
residents of the District of Columbia, and non-resident aliens.
Most people thought that the Victory Tax Act
required everyone to file a tax return and pay tax on "income", so
they voluntarily filed a Form 1040 in 1942, 1943 and 1944. On May 29, 1944,
Congress repealed the Victory Tax Act of 1942, but the news media did not publicize
that fact. In 1945, the Bureau of Internal Revenue decided to mass mail 1040
Forms to the general public, just to see what would happen. Why not? The vast
majority of the people had voluntarily filed tax returns before. Since the
public believed that the Victory Tax Act was mandatory in the then forty-eight
(48) States, and did not know that it had been repealed, they filled out the
1040 Forms and mailed them in, along with their checks. The Bureau of Internal
Revenue was ecstatic and committed itself to continue perpetrating the fraud on
the Citizens of the forty-eight (48) States. So, the Bureau of Internal Revenue
has continued to send out Form 1040's each and every year since.
Don't be
fooled. The "Internal Revenue Code" was first enacted in 1939 and was
called the "Public Salary Tax Act of 1939". Since that time, the name
of the Public Salary Tax Act was changed to the "Internal Revenue
Code", which was amended in 1953 and 1987. However, the amendments did not
change the fact that it only applies to the District of Columbia and the
federal territories and possessions.
There is no provision in the Internal Revenue Code that imposes a direct
income tax on the Citizens of the fifty (50) States, nor a requirement to file
an income tax return, unless employed by the Federal Government. If you are a
Citizen of Florida, a Republic, or any other state, and not a Federal Employee,
nor a citizen or resident of the District of Columbia, you are not required by
law to file a U.S. Individual Income Tax Return.
Form 1040 26 CFR 602.101, contains a
cross-reference table, showing that the only form authorized for use in filing
a "U.S. Individual Income Tax return" is assigned OMB Number
1545-0067. That number only appears on Form 2555, entitled "Foreign Earned
Income", and states that it is to be attached to a Form 1040. Form 1040 is
assigned OMB Number 1545-0074, and is only authorized to be used for reporting
various types of "credits" to be set off against the "Foreign
Earned Income" reported on Form 2555. If you did not have any
"Foreign Earned Income" during a year, you cannot file a Form 2555
without committing perjury. If you did not need to claim any tax credits during
the year, there is no need or requirement to file a Form 1040.
Form 941: The definition of "Withholding
Agent" contained in 26 USC 7701(16), which provides: Section 1441 is
entitled "Withholding of tax on nonresident aliens". Section 1442 is entitled "Withholding
tax on foreign corporations".
Section 1443 is entitled "Foreign tax-exempt organizations". Section 1461 is entitled "Liability for
withheld tax" and provides that: "Every person required to deduct and
withhold any tax under this chapter is hereby made liable for such tax and is hereby
indemnified against the claims and demands of any person for the amount of any
payments made in accordance with the provisions of this chapter."
26 USC, Chapter 24, Collection of Income Tax At
Source, Withholding From Wages, Section 3401, Definitions, states:
"(a) Wages. For
purposes of this chapter, the term "wages" means all remuneration
(other than fees paid to a public official) for services performed by an
employee for his employer, . . ..
"(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."
"(d)
Employer. For purposes of the
chapter, the term "employer" means the person for whom an individual
performs or performed any service, of whatever nature, as the employee of such
person, . . ."
If you have never applied for appointment, nor
have been appointed, as a "Withholding Agent", and have never been
required to withhold "wages", pursuant to the provisions of Sections
1441, 1442 or 1443. Nor if you have never paid any "wages" to a
"foreign alien" or "foreign corporation", you would not be
liable for any wages withheld from nonresident aliens or foreign corporations
under the provisions of Section 1461, of the Internal Revenue Code; therefore,
you would not be required to file a Form 941.
The Authority of the Internal Revenue Service to
operate within the fifty (50) States The Bureau of Internal Revenue and the
alleged Internal Revenue Service were not created by any Act of Congress. These
are not organizations or agencies of the Department of the Treasury, or of the
federal government. They appear to be operated through pure trusts administered
by the Secretary of the Treasury (the Trustee). The Settler of the trusts and
the Beneficiary or Beneficiaries are unknown. According to the law governing
trusts that information does not have to be revealed. You will not find the
Bureau of Internal Revenue, or the Internal Revenue Service, or the Bureau of
Alcohol, Tobacco and Firearms listed in 31 USC, Chapter 3, as an authorized
agency of the Department of the Treasury.
The Philippine Customs Administrative Act was
passed by the Philippine Commission between 1900 and 1902, which created Trust
Fund #1, the Philippine special fund (customs duties) (31 USC 1321). The Act
was administered under the general supervision and control of the Secretary of
Finance and Justice. The Philippine Commission passed another Act known as the
Internal Revenue Law of Nineteen Hundred and Four. This Act created the
"Bureau of Internal Revenue" and the federal government's second
trust fund, Trust Fund #2, the Philippine special fund (internal revenue).
Article 1, Section 1, of the Act provides that: "There shall be
established a Bureau of Internal Revenue, the chief officer of which Bureau
shall be known as the Collector of Internal Revenue. He shall be appointed by
the Civil Governor, with the advice and consent of the Philippine Commission,
and shall receive a salary at the rate of eight thousand
Pesos per annum. The Bureau of Internal Revenue
shall belong to the Department of Finance and Justice."
At some unknown date, before 1940, another
Bureau of Internal Revenue was established in Puerto Rico, along with Trust
fund #62 Puerto Rico (Internal Revenue).
These two Bureaus are the only Bureaus of Internal Revenue, which have
ever existed, one in the Philippines and the other in Puerto Rico. In 1953, the
United
States relinquished its control over the
Philippines.
The Federal Alcohol Administration Act of 1935
was declared unconstitutional in 1935, and the operation was then transferred off
shore to Puerto Rico. 27 CFR 250.1 1 provides the following definitions:
"Revenue Agent. Any duly authorized commonwealth Internal Revenue
Agent of the Department of the Treasury of Puerto Rico."
"Secretary. The Secretary of the Treasury of Puerto Rico.
"Secretary or his delegate. The Secretary or any officer or
employee of the Department of the Treasury of Puerto Rico duly authorized by
the Secretary to perform the function mentioned or described in this part."
In the absence of any other definition
describing revenue officers and agents, Secretary, or the Department of the
Treasury, the definitions above are uniformly applicable to all IRS and BATF
departments, functions and personnel.
Through Reorganization Plan No 3 of 1940, the federal Alcohol
Administration and the offices of the Administrator were abolished and their
functions were thereafter administered under the supervision of the Secretary
of the Treasury through the Bureau of Internal Revenue in the Department of the
Treasury. On July 9, 1953, the Secretary of the Treasury, G. K. Humphrey,
created the Internal Revenue Service with the stroke of a pen, by issuing
Treasury Order 150-06, without the approval of Congress. On June 6, 1972,
Acting Secretary of the Treasury, Charles E. Walker signed Treasury Order
Number 120-01, which established the Bureau of Alcohol, Tobacco and Firearms,
pursuant to his authority conferred under Reorganization Plan No. 26 of 1950.
This was also done without the authority of Congress.
Based upon all of the foregoing citations, it is
obvious that all Revenue Agents and Officers work as employees of the
Department of the Treasury of the Commonwealth of Puerto Rico.
The Internal Revenue Service does not have any
jurisdiction or authority over a Sovereign Citizen of Florida, a Republic, or
any other state or commonwealth, to enforce the inapplicable provisions of the
Internal Revenue Code, with which the IRS may contend that you are required to
comply. The "Internal Revenue
Service” has no legal jurisdiction in Florida or
any of the other forty-nine (49) States. Everything the Internal Revenue
Service does, assumes a self-appointed, self-serving authority and pseudo
jurisdiction, under color of law, to conduct an administrative proceeding
against anyone. The IRS is perpetrating the greatest income tax fraud on the
Citizens that this country has ever seen.
Back to Citizens for Better Government
Revised
July 6, 1999
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Now read about the United States corporation acting as the defacto government at http://www.bbcoa.com/articles/evidence.shtml#claim_1