We The People are the true Sovereign in America.  We The People are the true possessors of the sovereign powers in this country.  The federal government is simply our elected representative, and as such, our servant.  That means that We the People are the owners of the land, - the Masters of the national “house”, and We The People possess the true ruling power in America, not the federal government.  The Constitution makes the federal government the authority around us, giving it jurisdiction over all affairs with foreign nations, and the authority between us, giving it jurisdiction over interstate commerce, but never is the federal government made the direct authority over us.  The State legislatures retain the jurisdictional authority over their own land, and it is the State legislatures that write the laws that apply to the citizens of the fifty states within those State lands.


     So then, recognizing the true and proper roles of all of the parties involved; since when does the servant tax the Master?   And, what is the true and proper role of the Sovereign in any taxing scheme?  Is it the role of the subject?  NO, it is not.  The Sovereign is the authority, NOT the subject.   Is it the role of the “taxpayer”?  NO – it is not.  The proper role of the Sovereign is quite obviously, and again irrefutably, the role of the Tax Collector !   The proper role of the Sovereign in any taxing scheme is the role of the Tax Collector.  Sovereigns impose tax on their subjects.  Sovereigns collect tax.  Sovereigns do not impose tax on themselves.  Sovereigns don’t pay tax, THEY COLLECT IT FROM THEIR SUBJECTS!   Sovereigns are not the subject of the income tax, nor are they made the taxpayer under its true scheme.   The Sovereign, under the law, is the tax collector, not the taxpayer. 


     And, believe it or not, the income tax laws actually enacted by Congress in 1913 reflect all of these undeniable truths.  The income tax is an indirect tax that is collected from taxpayers by a third party, the corporations, etc. (etc = Sovereign citizens), who, acting as tax collectors (in the capacity of Withholding Agents), withhold tax from subject persons  and subject corporations, under a legislatively created “duty to retain and pay the sum of the tax”.  And, it is this third party, the tax collector - the Withholding Agent, who is then made liable for the payment to the Treasury of the income tax that has been collected from the subject persons, who ARE ALL FOREIGN! 


     No other persons or parties are ever made directly liable for the payment of any income tax under any existing statute, as any such statute would be unconstitutional.  When we investigate the power of the Withholding Agents we find that they are only authorized to withhold tax from foreign persons.  WHY?  Because the income tax is part of a tariff act that imposes a tax on foreign persons in America, NOT citizens.   WHY?  Because a TARIFF ACT LAYS A TARIFF, AND a TARIFF ONLY APPIES TO FOREIGN COMMERCE!   That is why there is no law that requires a citizen to file a Form 1040 tax return reporting their own income.  That would be an unconstitutionally direct tax and taxing scheme.