There Is No Law...
Every tax law must clearly and plainly identify three things:
1) The subject of the tax;
2) The amount of the tax;
3) The persons or entities liable for the tax.
Even a cursory review of other tax laws, including all other federal tax laws (see list), makes it obvious that these three elements of any tax law must be present before any of us can determine that we owe a tax on what and for how much.
The income tax law, however, is the only instance where there is no clear liability provision applicable to those the IRS claims are liable for the tax. Although partners are called liable for taxes on partnerships, that “liability” is only in their “individual capacity”, and there is no provision making them liable in their “individual capacity.” The only clear liability provision is § 1461, which specifically assigns liability for the tax to those required to withhold taxes on Nonresident Aliens and Foreign Corporations! Are you required to withhold taxes on a nonresident alien? A foreign corporation?
While 26 U.S.C. § 3403, which is not part of the income tax law, does require employers to withhold income tax owed by their employees, there is no law that makes the employee liable for the tax in the first place.
Thus, THERE IS NO LAW making the typical working American liable for any income tax.
But you don’t have to take our word for it. You can check this for yourself! Search the Internal Revenue Code for “liable”, then search for “must pay”, “obligated to pay”, then search for “responsible for payment” or any other configuration of words that would designate who is liable for the income tax. You will find plenty of liability provisions for other taxes, but not for the income tax.
So, do you owe an income tax? Are you among those required by law to pay an income tax?
All tax laws must be interpreted literally, what lawyers call “strict construction”. You have a right to insist that the government obey the law and in the case of tax laws, the letter of the law. ACCORDING TO THE INTERNAL REVENUE CODE unless you are withholding taxes on a nonresident alien or a foreign corporation, YOU ARE NOT LIABLE FOR AN INCOME TAX!
YOU DO NOT OWE AN INCOME TAX AND THE IRS HAS NO LAWFUL AUTHORITY FOR DEMANDING THAT YOU PAY AN INCOME TAX!!!
To learn more about this important TRUTH, read “The Memorandum”.
1) The subject of the tax;
2) The amount of the tax;
3) The persons or entities liable for the tax.
Even a cursory review of other tax laws, including all other federal tax laws (see list), makes it obvious that these three elements of any tax law must be present before any of us can determine that we owe a tax on what and for how much.
The income tax law, however, is the only instance where there is no clear liability provision applicable to those the IRS claims are liable for the tax. Although partners are called liable for taxes on partnerships, that “liability” is only in their “individual capacity”, and there is no provision making them liable in their “individual capacity.” The only clear liability provision is § 1461, which specifically assigns liability for the tax to those required to withhold taxes on Nonresident Aliens and Foreign Corporations! Are you required to withhold taxes on a nonresident alien? A foreign corporation?
While 26 U.S.C. § 3403, which is not part of the income tax law, does require employers to withhold income tax owed by their employees, there is no law that makes the employee liable for the tax in the first place.
Thus, THERE IS NO LAW making the typical working American liable for any income tax.
But you don’t have to take our word for it. You can check this for yourself! Search the Internal Revenue Code for “liable”, then search for “must pay”, “obligated to pay”, then search for “responsible for payment” or any other configuration of words that would designate who is liable for the income tax. You will find plenty of liability provisions for other taxes, but not for the income tax.
So, do you owe an income tax? Are you among those required by law to pay an income tax?
All tax laws must be interpreted literally, what lawyers call “strict construction”. You have a right to insist that the government obey the law and in the case of tax laws, the letter of the law. ACCORDING TO THE INTERNAL REVENUE CODE unless you are withholding taxes on a nonresident alien or a foreign corporation, YOU ARE NOT LIABLE FOR AN INCOME TAX!
YOU DO NOT OWE AN INCOME TAX AND THE IRS HAS NO LAWFUL AUTHORITY FOR DEMANDING THAT YOU PAY AN INCOME TAX!!!
To learn more about this important TRUTH, read “The Memorandum”.
