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The purpose of this educational article is not to advocate for the non-payment of income tax. Indeed, it is the position of this author that we should all pay those taxes which are actually owed.

   It is the purpose of this article to help people determine if they do indeed owe an income tax, or not.

As much as the IRS would like you to think there is, there is not, and never has been, a law compelling the inhabitants in the several states to pay an income tax.

As close as the government has been able to come to finding anything resembling a law to that effect is not even a law. It’s a bill which was entered in the House of Representatives on October 13, 1913.

Even if it were a law, the text of that resolution (H.R. 3321) is very ambiguous when it deals with a citizen of the United States actually being required to pay the tax. The text in question is as follows:

HR 3321 Sec. II(A) October 13, 1913

That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire income from all property owned and of every business, trade, or profession carried on in the United States by persons residing elsewhere.”

Please notice that when it deals with the taxes of US Citizens, it states taxes will be assessed , levied, and collected on their income, but it doesn’t say those taxes will be paid BY those citizens. When it talks about the taxes of persons residing elsewhere, it is very clear that those taxes: “will be paid...by persons residing elsewhere.”

After nearly a year of searching, top government officials have failed to even provide a public law number for this bill. Is the IRS enforcing a fraudulent law?

According to their own rules, the IRS does not have jurisdiction to collect taxes in any of the 50 states in the Union. Title 26 of the US Code is the Internal Revenue Code. In chapter 21, section 3121 they define a ‘State’ as follows:

26 USC Ch 21 §3121 (e)

State:  The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.

United States:  The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa. An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for the purposes of this section, as a citizen of the United States.

The key word above to focus on is the word, “includes”. The Thorndike Barnhart dictionary defines:

include: 1. To put, hold, or enclose within limits. 2. To contain; comprise. 3. To put in a total, a class, or the like. 4. To shut up; confine

The term “includes” is actually an exclusionary word. For example, when I say, “My key ring includes my keys.” I am excluding any of your keys from it.

When the government says in the above US Code citation, “The term “State” includes…” they are defining what is to be considered as a State and the list of entities following the word “includes” are the only entities that can be used in that definition of State. By taking a word that society has been taught to think means something other than it really means, the lawyers who wrote the Code, while being very clear in strict definition of the words, were using legalese (pronounced: legal-ease) to distract and confuse most Americans who read it.

When the Congress wants the term ‘State’ to also mean all of the other 50 independent states, the wording will read something like this:

“The term “State” includes the several states, the District of Columbia, the Commonwealth of Puerto Rico…”

It appears the IRS can only operate lawfully in the definition of State and United States as listed in Title 26 -the Internal Revenue Code.

The only method the IRS has of determining your income is via your Social Security Number. Also known as your taxpayer ID number or, by some, the Mark of the Beast, the SSN is the key the IRS uses to unlock your personal life. However, according to Charles H. Mullen, Associate Commissioner, Office of Public Inquiries at the Social Security Administration in the District of Columbia:

The Social Security Act, which is found at Title 42 of the U.S. code is very specific in regard to defining income. It defines income as follows:

42 USC 405 (4)

(A) the Commissioner's records (with changes, if any, made pursuant to paragraph (5) of this subsection) of the amounts of wages paid to, and self-employment income derived by, an individual during any period in such year shall be conclusive for the purposes of this subchapter;

(B) the absence of an entry in the Commissioner's records as to the wages alleged to have been paid by an employer to an individual during any period in such year shall be presumptive evidence for the purposes of this subchapter that no such alleged wages were paid to such individual in such period

It is clear to see that in paragraph B, above, if the Social Security Commissioner does not show a record of wages you have alleged to have been paid, then you had No income according to their records. If you have no “income,” how can you pay an income tax? The Social Security Number is the government’s key to the products of your labor.

In order for an agency of the Federal Government to engage in an activity on behalf of its constituents, there must be a Delegation of Authority Order. The Treasury Department is the agency that issues the DAOs to the Internal Revenue Service giving them authority for everything they do; however, the authority to compel a sovereign citizen in a State to produce tax records has never been granted. The closest they come to such an order is Treasury Delegation of Authority order #150-01. DAO 150-01 (51 Fed. Reg. 9571) states:

All Internal Revenue Service Offices nationwide are required by law to have a public record of their DAOs on hand for review by the public. If the IRS fails to provide you with a copy of the DAO which authorizes them to compel you to produce your receipts for an audit, then you can lawfully refuse to do so. They can't show the order, because one has never been issued in regard to inhabitants of the several states. No DAO, no compelling authority, no authority, no audit.

According to the Paperwork Reduction Act, in order for a government form to be legally required to be filled out by a citizen, the form must contain there 4 items:

1.) A valid OMB (Office of Management and Budget) number

2.) It must state whether or not it is an approved form

3.) It must have an expiration date

4.) It must state whether it is voluntary or mandatory

Any government forms that do not comply with these criteria are not mandatory to fill out. The IRS form 1040 only has ONE of the above mandatory items listed on it - the OMB number. Now when you examine the OMB number listed on it you will find it to be OMB #1545-0074. The IRS Code Number 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 #1545-0067. The only IRS Form that OMB number appears on is Form 2555 - Foreign Earned Income. The 1040 form is fraudulent by their own rules and is not legally required to be filled out by the inhabitants in the several (50) states.

Up until 1913 (except during the Civil War) our country operated on import and export taxes as well as direct taxes apportioned (divided evenly according to population) among the several states. The Federal Government would collect taxes on imports and exports at our ports, apply them to the Federal Budget and bill the States for the balance due. The State governments were then liable to pay to the US Treasury based on the number of inhabitants located within its boundaries. (Article 1, Sec. 2, Clause 3 US Constitution).

If the import/export taxes collected covered the budget, then no tax was due from the states. That actually happened in 1804. Thomas Jefferson stated in his 2nd Inaugural Address on March 4, 1805:

The 16th amendment, had it been properly ratified, would have nullified Art. I Sec. 2, Clause 3 and Art. I, Sec. 9, Clause 4 of the US Constitution. The reason it wasn't properly ratified is that the rules for ratification were that the wording must be accepted by the state with no changes. Bill Benson, author of the book: The Law that Never Was, traveled the country and researched the archives of all the states in the Union who supposedly ratified the 16th amendment only to find that many of them did change the wording, and some did not even submit the hard copy of the vote to the US Secretary of State. The Secretary of State, ignoring his own rules, declared the amendment passed. Information on Bill Benson's book is available by writing to: Bill Benson, PO Box 550, South Holland, IL 60473

Title 26 of the US Code is the Internal Revenue Code. Sections 1271-1275 deal with assessing a tax on debt instruments.

Section 1275 defines debt instrument:

26 USC 1275 (a) (1) (A)

Except as provided in subparagraph (B), the term "debt instrument" means a bond, debenture, note, or certificate or other evidence of indebtedness.

The Federal Reserve Notes we all trade as money are, by this definition "debt instruments". Now that we know the status of our money, let's look at section 1274.

26 USC 1274 (3) (D)

(3) Exceptions This section shall not apply to- (D) Debt instruments which are publicly traded or issued for publicly traded property.

Our money is based on debt instruments that are publicly traded and issued for publicly traded property, so is it excluded from taxation according to these rules? Seems it may be possible...

When two people agree to trade an item or labor for each other’s items or labor, that is known as a “trade.” For the purposes of taxation, trades are zero-sum gains. That is neither person on either side of the trade profits - they make an even exchange.

When a set of snow tires is traded for a lawn mower, there is no income, consequently no tax.

Since slavery was abolished in the United States, all citizens have been free to exert their labor for someone else or not to. Labor, because it is energy that belongs to the human who exerts it, is essentially that human’s property.

When we convert our labor into Federal Reserve Notes or checks (checks are not legal tender in the United States, so why don’t we require our employers to pay with cash?) the IRS wants to have a cut of it.

In effect, the income tax is a tax on labor. Since labor is property, the income tax directly taxes the property of the human, his labor, rather than his income.