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Steve Likes to Curse
Writing, comics and random thoughts from really a rather vulgar man
Attention "Anonymous" and Other Tax Protesters - Here's where you find the law that doesn't exist 
Thursday, April 26th, 2007 | 11:45 am [commentary, conspiracy theories]
Steve
ATTENTION “ANONYMOUS” AND OTHER TAX PROTESTERS —
Here’s where you find the law that doesn’t exist:
 
A disgruntled reader – a certain “Anonymous” – commented on an article from the day before yesterday. Here’s what he said, to save you the trouble of looking it up:
 
You are wrong!
The Federal reserve is a private bank. I haven't paid taxes for over 11 years now. Regular income taxes don't apply to the private sector.
You need to check your facts before writing any more shit. Go find the law and show us, we are waiting. In the meantime, after you get tired of searching for a law that doesn't exist, watch the documentary "Freedom To Fascism" by Aaron Russo.
 
The article being commented upon was about Operation Northwoods and has nothing to do with Aaron Russo or tax protests, but I’m happy to respond nevertheless. I agree that the Federal Reserve is a private bank. I’m bothered by that, but one thing Russo’s film conveniently overlooks is the amount of oversight Congress regularly exercises over the Fed. I’d still rather the government print its own money instead of borrowing it from the Federal Reserve, but I don’t see it as the evil beast bent on enslaving the people that Russo and his buddies do. And anyway, with Congress and the Supreme Court and the President and the CIA and the IRS already in town, what’s one more evil beast?
 
Regarding this “no such law” horseshit, I searched for about thirty seconds last week and discovered exactly where the laws requiring us to pay income tax are. They are printed in English for everyone to see in Title 26 of the United States Code – that’s the United States Code, the law of the land, not the so-called “IRS code” that so many tax protesters and conspiracy theorists are constantly claiming is irrelevant and non-binding. The income tax is not imposed by the IRS, but by the United States Code which everyone is bound to follow. When people say the IRS code is irrelevant, what they are claiming is that the law of the United States for whatever reason does not apply to them. This is, to put it politely, horseshit.
 
The easiest way to show you the laws is to direct you to George Washington University Law Professor Jonathan Siegel’s page debunking Russo’s From Freedom to Fascism film. He refutes all the major claims of the film, and has a separate page devoted entirely to identifying and detailing the statutes imposing the income tax on individuals in the private sector. There is also the excellent and incredibly detailed Tax Protesters FAQ by Daniel Evans.
 
Since I imagine people like Anonymous aren’t likely to take someone else’s word on where the tax laws are (unless it’s Aaron Russo telling them there are no such laws), feel free to look it up for yourself at any law library, or online at one of the many searchable copies of the U.S. Code available. My favorite is the one from the Office of the Law Revision Counsel, on the House of Representatives website. It’s right here, just click the Search link and type in the Title and Section you’re looking for. What might the relevant titles and sections be, you ask? After the break, I’ve not only got the sections of Title 26 that impose the income tax on most of you – this means you, individuals in the private sector – but the relevant text of the statutes, as found in the U.S. Code, in all their boring-as-fuck legalistic glory. You want to see these laws you say don’t exist? Read ‘em and weep, tax protesters.
 
First, the statute which imposes the tax:
 
-CITE-
26 USC Sec. 1 01/03/05
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS
-HEAD-
Sec. 1. Tax imposed
-STATUTE-
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1) every married individual (as defined in section 7703) who
makes a single return jointly with his spouse under section 6013,
and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
If taxable income is: The tax is:
--------------------------------------------------------------------
Not over $36,900 15% of taxable income.
Over $36,900 but not over $5,535, plus 28% of the excess over
$89,150 $36,900.
Over $89,150 but not over $20,165, plus 31% of the excess
$140,000 over $89,150.
Over $140,000 but not $35,928.50, plus 36% of the excess
over $250,000 over $140,000.
Over $250,000 $75,528.50, plus 39.6% of the
excess over $250,000.
--------------------------------------------------------------------
(b) Heads of households
There is hereby imposed on the taxable income of every head of a
household (as defined in section 2(b)) a tax determined in
accordance with the following table:
If taxable income is: The tax is:
--------------------------------------------------------------------
Not over $29,600 15% of taxable income.
Over $29,600 but not over $4,440, plus 28% of the excess over
$76,400 $29,600.
Over $76,400 but not over $17,544, plus 31% of the excess
$127,500 over $76,400.
Over $127,500 but not $33,385, plus 36% of the excess
over $250,000 over $127,500.
Over $250,000 $77,485, plus 39.6% of the excess
over $250,000.
--------------------------------------------------------------------
(c) Unmarried individuals (other than surviving spouses and heads
of households)
There is hereby imposed on the taxable income of every individual
(other than a surviving spouse as defined in section 2(a) or the
head of a household as defined in section 2(b)) who is not a
married individual (as defined in section 7703) a tax determined in
accordance with the following table:
If taxable income is: The tax is:
--------------------------------------------------------------------
Not over $22,100 15% of taxable income.
Over $22,100 but not over $3,315, plus 28% of the excess over
$53,500 $22,100.
Over $53,500 but not over $12,107, plus 31% of the excess
$115,000 over $53,500.
Over $115,000 but not $31,172, plus 36% of the excess
over $250,000 over $115,000.
Over $250,000 $79,772, plus 39.6% of the excess
over $250,000.
--------------------------------------------------------------------
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married
individual (as defined in section 7703) who does not make a single
return jointly with his spouse under section 6013, a tax determined
in accordance with the following table:
If taxable income is: The tax is:
--------------------------------------------------------------------
Not over $18,450 15% of taxable income.
Over $18,450 but not over $2,767.50, plus 28% of the excess
$44,575 over $18,450.
Over $44,575 but not over $10,082.50, plus 31% of the excess
$70,000 over $44,575.
Over $70,000 but not over $17,964.25, plus 36% of the excess
$125,000 over $70,000.
Over $125,000 $37,764.25, plus 39.6% of the
excess over $125,000.
--------------------------------------------------------------------
(e) Estates and trusts
There is hereby imposed on the taxable income of -
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with
the following table:
If taxable income is: The tax is:
--------------------------------------------------------------------
Not over $1,500 15% of taxable income.
Over $1,500 but not over $225, plus 28% of the excess over
$3,500 $1,500.
Over $3,500 but not over $785, plus 31% of the excess over
$5,500 $3,500.
Over $5,500 but not over $1,405, plus 36% of the excess over
$7,500 $5,500.
Over $7,500 $2,125, plus 39.6% of the excess
over $7,500.
 
There’s a lot more after that, but the rest of the statute is devoted to minutiae like the phasing-out of the marriage penalty, defining terms like Consumer Price Index and Capital Gains and so forth, and is incredibly long and dull. If you’re skeptical, please look it up and read the entire statute yourself.
 
But that’s not all! Next is Title 26, Sections 61 and 63, which defines what is meant by “gross” and “taxable” income. Behold:
 
-CITE-
26 USC Sec. 61 01/03/05
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE
INCOME, ETC.
-HEAD-
Sec. 61. Gross income defined
-STATUTE-
(a) General definition
Except as otherwise provided in this subtitle, gross income means
all income from whatever source derived, including (but not limited
to) the following items:
(1) Compensation for services, including fees, commissions,
fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Alimony and separate maintenance payments;
(9) Annuities;
(10) Income from life insurance and endowment contracts;
(11) Pensions;
(12) Income from discharge of indebtedness;
(13) Distributive share of partnership gross income;
(14) Income in respect of a decedent; and
(15) Income from an interest in an estate or trust.
(b) Cross references
For items specifically included in gross income, see part II
(sec. 71 and following). For items specifically excluded from
gross income, see part III (sec. 101 and following).
 
-CITE-
26 USC Sec. 63 01/03/05
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE
INCOME, ETC.
-HEAD-
Sec. 63. Taxable income defined
-STATUTE-
(a) In general
Except as provided in subsection (b), for purposes of this
subtitle, the term "taxable income" means gross income minus the
deductions allowed by this chapter (other than the standard
deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his
deductions for the taxable year, for purposes of this subtitle, the
term "taxable income" means adjusted gross income, minus -
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section
151.
(c) Standard deduction
For purposes of this subtitle -
(1) In general
Except as otherwise provided in this subsection, the term
"standard deduction" means the sum of -
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is -
(A) 200 percent of the dollar amount in effect under
subparagraph (C) for the taxable year in the case of -
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in
section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard
deduction is the sum of each additional amount to which the
taxpayer is entitled under subsection (f).
(4) Adjustments for inflation
In the case of any taxable year beginning in a calendar year
after 1988, each dollar amount contained in paragraph (2)(B),
(2)(C), or (5) or subsection (f) shall be increased by an amount
equal to -
(A) such dollar amount, multiplied by
(B) the cost-of-living adjustment determined under section
1(f)(3) for the calendar year in which the taxable year begins,
by substituting for "calendar year 1992" in subparagraph (B)
thereof -
(i) "calendar year 1987" in the case of the dollar amounts
contained in paragraph (2)(B), (2)(C), or (5)(A) or
subsection (f), and
(ii) "calendar year 1997" in the case of the dollar amount
contained in paragraph (5)(B).
(5) Limitation on basic standard deduction in the case of certain
dependents
In the case of an individual with respect to whom a deduction
under section 151 is allowable to another taxpayer for a taxable
year beginning in the calendar year in which the individual's
taxable year begins, the basic standard deduction applicable to
such individual for such individual's taxable year shall not
exceed the greater of -
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard
deduction
In the case of -
(A) a married individual filing a separate return where
either spouse itemizes deductions,
(B) a nonresident alien individual,
(C) an individual making a return under section 443(a)(1) for
a period of less than 12 months on account of a change in his
annual accounting period, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(d) Itemized deductions
For purposes of this subtitle, the term "itemized deductions"
means the deductions allowable under this chapter other than -
(1) the deductions allowable in arriving at adjusted gross
income, and
(2) the deduction for personal exemptions provided by section
151.
(e) Election to itemize
(1) In general
Unless an individual makes an election under this subsection
for the taxable year, no itemized deduction shall be allowed for
the taxable year. For purposes of this subtitle, the
determination of whether a deduction is allowable under this
chapter shall be made without regard to the preceding sentence.
(2) Time and manner of election
Any election under this subsection shall be made on the
taxpayer's return, and the Secretary shall prescribe the manner
of signifying such election on the return.
(3) Change of election
Under regulations prescribed by the Secretary, a change of
election with respect to itemized deductions for any taxable year
may be made after the filing of the return for such year. If the
spouse of the taxpayer filed a separate return for any taxable
year corresponding to the taxable year of the taxpayer, the
change shall not be allowed unless, in accordance with such
regulations -
(A) the spouse makes a change of election with respect to
itemized deductions, for the taxable year covered in such
separate return, consistent with the change of treatment sought
by the taxpayer, and
(B) the taxpayer and his spouse consent in writing to the
assessment (within such period as may be agreed on with the
Secretary) of any deficiency, to the extent attributable to
such change of election, even though at the time of the filing
of such consent the assessment of such deficiency would
otherwise be prevented by the operation of any law or rule of
law.
This paragraph shall not apply if the tax liability of the
taxpayer's spouse for the taxable year corresponding to the
taxable year of the taxpayer has been compromised under section
7122.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600 -
(A) for himself if he has attained age 65 before the close of
his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained
age 65 before the close of the taxable year and an additional
exemption is allowable to the taxpayer for such spouse under
section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600 -
(A) for himself if he is blind at the close of the taxable
year, and
(B) for the spouse of the taxpayer if the spouse is blind as
of the close of the taxable year and an additional exemption is
allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the
taxable year the determination of whether such spouse is blind
shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a
surviving spouse, paragraphs (1) and (2) shall be applied by
substituting "$750" for "$600".
(4) Blindness defined
For purposes of this subsection, an individual is blind only if
his central visual acuity does not exceed 20/200 in the better
eye with correcting lenses, or if his visual acuity is greater
than 20/200 but is accompanied by a limitation in the fields of
vision such that the widest diameter of the visual field subtends
an angle no greater than 20 degrees.
(g) Marital status
For purposes of this section, marital status shall be determined
under section 7703.
 
Still with me? Who knew non-existent laws would be so fucking immense? Christ, I’d hate to see what the actual laws look like.
 
Next is Section 6012, which explicitly defines who is required to file a tax return. It’s another monstrosity, but you asked for it, Anonymous:
 
-CITE-
26 USC Sec. 6012 01/03/05
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
-HEAD-
Sec. 6012. Persons required to make returns of income
-STATUTE-
(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:
(1)(A) Every individual having for the taxable year gross
income which equals or exceeds the exemption amount, except that
a return shall not be required of an individual -
(i) who is not married (determined by applying section 7703),
is not a surviving spouse (as defined in section 2(a)), is not
a head of a household (as defined in section 2(b)), and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(ii) who is a head of a household (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(iii) who is a surviving spouse (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual, or
(iv) who is entitled to make a joint return and whose gross
income, when combined with the gross income of his spouse, is,
for the taxable year, less than the sum of twice the exemption
amount plus the basic standard deduction applicable to a joint
return, but only if such individual and his spouse, at the
close of the taxable year, had the same household as their
home.
Clause (iv) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(c).
(B) The amount specified in clause (i), (ii), or (iii) of
subparagraph (A) shall be increased by the amount of 1 additional
standard deduction (within the meaning of section 63(c)(3)) in
the case of an individual entitled to such deduction by reason of
section 63(f)(1)(A) (relating to individuals age 65 or more), and
the amount specified in clause (iv) of subparagraph (A) shall be
increased by the amount of the additional standard deduction for
each additional standard deduction to which the individual or his
spouse is entitled by reason of section 63(f)(1).
(C) The exception under subparagraph (A) shall not apply to any
individual -
(i) who is described in section 63(c)(5) and who has -
(I) income (other than earned income) in excess of the sum
of the amount in effect under section 63(c)(5)(A) plus the
additional standard deduction (if any) to which the
individual is entitled, or
(II) total gross income in excess of the standard
deduction, or
(ii) for whom the standard deduction is zero under section
63(c)(6).
(D) For purposes of this subsection -
(i) The terms "standard deduction", "basic standard
deduction" and "additional standard deduction" have the
respective meanings given such terms by section 63(c).
(ii) The term "exemption amount" has the meaning given such
term by section 151(d). In the case of an individual described
in section 151(d)(2), the exemption amount shall be zero.
(2) Every corporation subject to taxation under subtitle A;
(3) Every estate the gross income of which for the taxable year
is $600 or more;
(4) Every trust having for the taxable year any taxable income,
or having gross income of $600 or over, regardless of the amount
of taxable income;
(5) Every estate or trust of which any beneficiary is a
nonresident alien;
(6) Every political organization (within the meaning of section
527(e)(1)), and every fund treated under section 527(g) as if it
constituted a political organization, which has political
organization taxable income (within the meaning of section
527(c)(1)) for the taxable year; and (!1)
(7) Every homeowners association (within the meaning of section
528(c)(1)) which has homeowners association taxable income
(within the meaning of section 528(d)) for the taxable year.(!1)
(8) Every individual who receives payments during the calendar
year in which the taxable year begins under section 3507
(relating to advance payment of earned income credit).(!1)
(9) Every estate of an individual under chapter 7 or 11 of
title 11 of the United States Code (relating to bankruptcy) the
gross income of which for the taxable year is not less than the
sum of the exemption amount plus the basic standard deduction
under section 63(c)(2)(D).(!1),(!2)
except that subject to such conditions, limitations, and exceptions
and under such regulations as may be prescribed by the Secretary,
nonresident alien individuals subject to the tax imposed by section
871 and foreign corporations subject to the tax imposed by section
881 may be exempted from the requirement of making returns under
this section.
(b) Returns made by fiduciaries and receivers
(1) Returns of decedents
If an individual is deceased, the return of such individual
required under subsection (a) shall be made by his executor,
administrator, or other person charged with the property of such
decedent.
(2) Persons under a disability
If an individual is unable to make a return required under
subsection (a), the return of such individual shall be made by a
duly authorized agent, his committee, guardian, fiduciary or
other person charged with the care of the person or property of
such individual. The preceding sentence shall not apply in the
case of a receiver appointed by authority of law in possession of
only a part of the property of an individual.
(3) Receivers, trustees and assignees for corporations
In a case where a receiver, trustee in a case under title 11 of
the United States Code, or assignee, by order of a court of
competent jurisdiction, by operation of law or otherwise, has
possession of or holds title to all or substantially all the
property or business of a corporation, whether or not such
property or business is being operated, such receiver, trustee,
or assignee shall make the return of income for such corporation
in the same manner and form as corporations are required to make
such returns.
(4) Returns of estates and trusts
Returns of an estate, a trust, or an estate of an individual
under chapter 7 or 11 of title 11 of the United States Code shall
be made by the fiduciary thereof.
(5) Joint fiduciaries
Under such regulations as the Secretary may prescribe, a return
made by one of two or more joint fiduciaries shall be sufficient
compliance with the requirements of this section. A return made
pursuant to this paragraph shall contain a statement that the
fiduciary has sufficient knowledge of the affairs of the person
for whom the return is made to enable him to make the return, and
that the return is, to the best of his knowledge and belief, true
and correct.
(6) IRA share of partnership income
In the case of a trust which is exempt from taxation under
section 408(e), for purposes of this section, the trust's
distributive share of items of gross income and gain of any
partnership to which subchapter C or D of chapter 63 applies
shall be treated as equal to the trust's distributive share of
the taxable income of such partnership.
(c) Certain income earned abroad or from sale of residence
For purposes of this section, gross income shall be computed
without regard to the exclusion provided for in section 121
(relating to gain from sale of principal residence) and without
regard to the exclusion provided for in section 911 (relating to
citizens or residents of the United States living abroad).
(d) Tax-exempt interest required to be shown on return
Every person required to file a return under this section for the
taxable year shall include on such return the amount of interest
received or accrued during the taxable year which is exempt from
the tax imposed by chapter 1.
(e) Consolidated returns
For provisions relating to consolidated returns by affiliated
corporations, see chapter 6.
 
Just a few more non-existent laws to get through and we’re done. Here’s Section 6072, which establishes April 15 as the deadline for filing income tax:
 
-CITE-
26 USC Sec. 6072 01/03/05
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
-HEAD-
Sec. 6072. Time for filing income tax returns
-STATUTE-
(a) General rule
In the case of returns under section 6012, 6013, 6017, or 6031
(relating to income tax under subtitle A), returns made on the
basis of the calendar year shall be filed on or before the 15th day
of April following the close of the calendar year and returns made
on the basis of a fiscal year shall be filed on or before the 15th
day of the fourth month following the close of the fiscal year,
except as otherwise provided in the following subsections of this
section.
(b) Returns of corporations
Returns of corporations under section 6012 made on the basis of
the calendar year shall be filed on or before the 15th day of March
following the close of the calendar year, and such returns made on
the basis of a fiscal year shall be filed on or before the 15th day
of the third month following the close of the fiscal year. Returns
required for a taxable year by section 6011(e)(2) (relating to
returns of a DISC) shall be filed on or before the fifteenth day of
the ninth month following the close of the taxable year.
(c) Returns by certain nonresident alien individuals and foreign
corporations
Returns made by nonresident alien individuals (other than those
whose wages are subject to withholding under chapter 24) and
foreign corporations (other than those having an office or place of
business in the United States or a FSC or former FSC) under section
6012 on the basis of a calendar year shall be filed on or before
the 15th day of June following the close of the calendar year and
such returns made on the basis of a fiscal year shall be filed on
or before the 15th day of the 6th month following the close of the
fiscal year.
(d) Returns of cooperative associations
In the case of an income tax return of -
(1) an exempt cooperative association described in section
1381(a)(1), or
(2) an organization described in section 1381(a)(2) which is
under an obligation to pay patronage dividends (as defined in
section 1388(a)) in an amount equal to at least 50 percent of its
net earnings from business done with or for its patrons, or which
paid patronage dividends in such an amount out of the net
earnings from business done with or for patrons during the most
recent taxable year for which it had such net earnings,
a return made on the basis of a calendar year shall be filed on or
before the 15th day of September following the close of the
calendar year, and a return made on the basis of a fiscal year
shall be filed on or before the 15th day of the 9th month following
the close of the fiscal year.
(e) Organizations exempt from taxation under section 501(a)
In the case of an income tax return of an organization exempt
from taxation under section 501(a) (other than an employees' trust
described in section 401(a)), a return shall be filed on or before
the 15th day of the 5th month following the close of the taxable
year.
 
And finally, for those of you who think there might be a loophole in there somewhere – requiring you to file your tax return without actually paying the tax, perhaps? – here is Section 6151:
 
-CITE-
26 USC Sec. 6151 01/03/05
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
Subchapter A - Place and Due Date for Payment of Tax
-HEAD-
Sec. 6151. Time and place for paying tax shown on returns
-STATUTE-
(a) General rule
Except as otherwise provided in this subchapter, when a return of
tax is required under this title or regulations, the person
required to make such return shall, without assessment or notice
and demand from the Secretary, pay such tax to the internal revenue
officer with whom the return is filed, and shall pay such tax at
the time and place fixed for filing the return (determined without
regard to any extension of time for filing the return).
(b) Exceptions
(1) Income tax not computed by taxpayer
If the taxpayer elects under section 6014 not to show the tax
on the return, the amount determined by the Secretary as payable
shall be paid within 30 days after the mailing by the Secretary
to the taxpayer of a notice stating such amount and making demand
therefor.
(2) Use of government depositaries
For authority of the Secretary to require payments to
Government depositaries, see section 6302(c).
(c) Date fixed for payment of tax
In any case in which a tax is required to be paid on or before a
certain date, or within a certain period, any reference in this
title to the date fixed for payment of such tax shall be deemed a
reference to the last day fixed for such payment (determined
without regard to any extension of time for paying the tax.)
 
There are the laws imposing income taxes on individuals in the private sector. The so-called “IRS code” is a part of the United States Code which applies to everyone – it is the law of the land. It contains no exemptions of the kind Russo and his tax protest experts claim, and there is nothing in the statutes to excuse people with taxable income from paying the taxes and filing a tax return. The tax is not voluntary, it is not dependent on us signing our 1040, it doesn’t matter whether your name is printed in all capital letters on your W-2 or any of the other juvenile excuses tax protesters offer. I urge all of you to go to the U.S. Code and look it up for yourselves. Go check out Daniel Evans’s authoritative Tax Protesters FAQ. If you’ve gotten away with not paying your taxes for 11 years, good for you. All that means is that the IRS hasn’t gotten to you yet. You can either keep holding your breath, hoping they’ll continue not to notice you, or you can grow the fuck up and pay your fucking taxes. I don’t like it any more than you do, but it’s the law – the real, written, easily discoverable law.
 
Your move, conspiracy delusionists. I anxiously await your next demented denial of reality.
Comments 
Saturday, April 28th, 2007 | 12:43 pm (UTC) - You Moron!
Anonymous
Those are not laws, those are tax codes! You are a fucking MORON!
You first need to find the law that makes Federal income taxes mandatory for the private sector and only then do those codes apply!
I doubt that makes any sense to you. If there was a law then don't you think the IRS would have shown it? Just keep donating to the IRS. Your ignorance is not my problem!
Saturday, April 28th, 2007 | 03:52 pm (UTC) - Re: You Moron!

Tax codes are laws, genius. They were passed by Congress, signed by the President and upheld by the courts time and time again when challenged by the feeble arguments of tax protesters. The first statute I quoted up there reads, "There is hereby IMPOSED in the taxable income . . . a tax in accordance with the following table." "Imposed" means it's mandatory. You have to pay it. It's the law. If you choose not to see it, your ignorance isn't my problem.
Sunday, April 29th, 2007 | 02:13 pm (UTC) - Your Article about the Tax
Anonymous

You said;
"As it turns out, they can’t back it up. The statutes imposing income tax on citizens and residents of the United States are real, binding and easily discoverable through a brief Internet search"

Yes you are right...You can find the law on the Internet.... but its too bad you still have not found them!The cut and paste job you did of the so called tax law... IS NOT THE LAW! Its the IRC.. the code is NOT THE REGULATIONS..

I definitely know now that you do not do your own research, you simply just parrot what you hear others say and then hope to be on the right side of the facts. You are the perfect ideal citizen that govt wants.. Dont ask questions, listen to federally funded school professors who promote voluntary compliance and dont bother reading the Code of Federal Regulations (CFR) and its accompanying definitions for your self, which is really the law written by congress... No, you would rather read the IRS code which isnt the law.. it is "prima facie" evidence of law which can be rebutted by siting the ACTUAL STATUTES at large..

You are not a leader, you are a follower.. People like you are the problem.. its easier to read comic books and dwell on fictional nonsensities than it is to read through the crafted deception written by lawmakers designed to keep people like you in line.

Do you honestly think people in the tax freedom movement are crazy?
Do you really think we are irrational people?
Do you really think that we prefer to take on the biggest cartel known as the Fed because were gluttons for punishment?
Do you honestly believe that we are incapable of seeing the obvious because were just so hard headed and in denial of the truth?

I used to be a taxpayer... I used to fear the IRS and the courts just like you..

Until I did the homework... When you do the homework you will see what I mean, until then you are just following the herd..


You have never heard of the "Trade or Business Scam", so for your education, here it is... this aspect of the tax deception is just one piece of the puzzle.. it should get you to see that something isnt right...
Although I have to warn you, there arent going to be any cool looking superhero and villain artwork nor will there be any slutty looking damsels in distress. You might have to drink a jolt before you read.. unless of course being scammed by your govt pisses you off like it did to me, and if that becomes true of you then your natural adrenaline will take over and keep you interested and alert...



Good luck



P. S. There are several "Tax Protesters" offering huge sums of money for anyone who can show them the law. Why havent you or the professor cashed in on your monumental "cut and paste" discovery?
Sunday, April 29th, 2007 | 02:53 pm (UTC) - Re: Your Article about the Tax

Of course I'm not a leader, nor have I ever claimed to be. But between the two of us, I'd call you the parrot, since I haven't heard an argument out of you that I haven't heard either in Russo's film or on the many other tax protester websites I've visited while researching this issue.

As for the moldy "prima facie" argument, it's meaningless semantics. The statutes in Title 26 are not technically enacted "positive law," but the courts have ruled time and time again that they accurately represent the statutes-at-large and are enforceable. From Ryan v. Bilby:

“Congress’s failure to enact a title [of the United States Code] into positive law has only evidentiary significance and does not render the underlying enactment invalid or unenforceable. See 1 U.S.C. § 204(a) (1982), (the text of titles not enacted into positive law is only prima facie evidence of the law itself). Like it or not, the Internal Revenue Code is the law, and the defendants did not violate Ryan’s rights by enforcing it.”

Like it or not, the Internal Revenue Code is the law.

Do I think tax protesters are crazy? Probably some of them. Mostly, I think they are misinformed, misled, and ignorant. At times, willfully ignorant.

The truth is staring you in the face, easily discoverable online or in any law library, and you reject it because it fails to fit your warped interpretation, and because if there ARE actual tax laws you are bound to follow and you are indeed this incredibly wrong, you can no longer think of yourself as a courageous and intelligent fighter for liberty against your shadowy, oppressive government.

Finally, the reason no one has ever claimed any of the money in those "show me the law" contests is that the contests are a scam. Typically hollow posturing by the clowns who fancy themselves leaders of the tax protest movement.

--Steve
Sunday, April 29th, 2007 | 08:09 pm (UTC) - Re: Your Article about the Tax
Anonymous
"The statutes in Title 26 are not technically enacted "positive law,"


Exactly... The law can only be found in 26 CFR not IRC.... the interpretations vary from court to court but the definitions of terms used to explain the Laws are set in stone.. this is where the deceptions are found.
For every court decision you have to say one thing I can find a higher courts decision saying another... What about the Supreme courts decisions regarding income.. are they not relevant? or is it that they dont matter since a lower court can ignore the higher courts ruling (Illegally I might add).. Is that of no consequence?
So is your argument "Forget what the law really says because in the end it only matters what a Federal judge says the law is?"
Are we a nation of laws or a nation of men?
It seems to me that the rule of law is out the window.. So keep paying the protection money because Congress doesnt make the laws.. Judges do.

If over 200 years ago freedom and liberty were left up to people like you... We would all have British accents and be sippin on some real expensive tea!

I hear theyre coming out with "Spiderman 3" and "Transformers the movie" ......That should take your mind off of being robbed and lied to by your servant goverment.
Enjoy!

Monday, April 30th, 2007 | 01:26 pm (UTC) - Re: Your Article about the Tax

You're right, it's truly men like you who are the heirs to the founders of the U.S. Pathetic little sheep like me just shuffling along munching on grass ought to thank you and your fellow tax protesting patriots for ... what, exactly? Losing court cases? Being forced to pay even more because of your spurious arguments? Going to prison? In that case, thank you. You're a regular Patrick Henry.

Spider-Man 3 will be all right, I hope. I won't see the Transformers one, though -- Michael Bay movies only serve to remind me of what a cold and dark place the universe can be.

--Steve
Sunday, April 29th, 2007 | 02:27 pm (UTC) - The "Trade or Business Scam"
Anonymous
here is the link

http://famguardian.org/Subjects/Taxes/Articles/TradeOrBusinessScam.htm
Thursday, May 3rd, 2007 | 10:18 am (UTC) - Show the law
Anonymous
Interesting that you didn't post my last comment since I proved you wrong. We're still waiting for you to show us the tax law. Not codes...
Thursday, May 3rd, 2007 | 01:26 pm (UTC) - Re: Show the law

As I said to another comment to this article, tax codes ARE the tax laws. They were enacted by Congress and they have been consistently upheld by the courts since they were created. Here's one example, from Ryan vs. Bilby (9th Circuit, 1985):

“Congress’s failure to enact a title [of the United States Code] into positive law has only evidentiary significance and does not render the underlying enactment invalid or unenforceable. See 1 U.S.C. § 204(a) (1982), (the text of titles not enacted into positive law is only prima facie evidence of the law itself). Like it or not, the Internal Revenue Code IS THE LAW[.]" (Emphasis mine, obviously.)

Where did you prove me wrong, exactly?

--Steve
Saturday, December 19th, 2015 | 11:53 pm (UTC) - form template
Practical post , I Appreciate the insight - Does anyone know where my assistant would be able to access a sample CA LIC 508 document to use ?
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