The Income Tax is EITHER
a Direct Tax, or an Indirect Tax,
IT CANNOT BE BOTH !
Under the Constitution the
income tax must be either an indirect tax, OR a direct
tax. IT CANNOT BE BOTH. Under the Constitution, no tax can be both direct
– collected by apportionment from the State governments, and indirect –
uniformly collected from parties involved in taxable activities. IT’S GOT TO BE ONE OR THE OTHER, NEVER BOTH.
We have found very clearly in the law an indirect implementation for
the collection of the tax through the legislatively created duty of the Withholding Agents to “retain and pay the sum of the tax”, precisely as identified by the Supreme
Court in 1913.
The injection of this third party,
the Withholding Agent, into the implemented scheme for the collection
of the income tax, is a
classic sign of an INDIRECT tax. By
virtue of the injection of this third party into the scheme for collection of
the tax, the burden to pay the tax is shifted from the tax collector
(the Withholding Agent and payor of
the tax), to the actual taxed subject "taxpayers" (the foreigners) from whom
the tax has been collected by withholding by the tax collector. This shifting of the burden of the tax keeps
the income tax indirect and is part of the reason why the Supreme Court
said this tax and taxing scheme is constitutional. Under the actual letter of the law, it is the
collector of the tax, the Withholding
Agent, who is actually
made liable for the payment of the tax. No other person
is made liable anywhere else in all of the Subtitle A income tax laws for the
payment of the income tax.
The reason why is because the tax is indirect,
not direct. How can you
tell? Because the Withholding Agent, of course, does not pay the tax out of his own
pocket, or even on his own “income”. The
Withholding Agent is only made liable for turning over the tax
that he has withheld from other subject (foreign)
persons. He never pays his own money, only the money
that he has taken from the subject
foreign persons, after he told them it had to be taken for tax. Having taken it from them as tax, he is now
liable for turning those “collected” tax dollars over to the Treasury. There is never any direct taxation of one’s
own income imposed, or required anywhere in the law, because that’s not part of
the indirect scheme of the tax that is actually in the law and that was actually tested by the Supreme Court.
Since this is
clearly an indirect scheme implemented in the law for the collection of the
income tax, it does not make any legal sense at all, and in fact is ridiculous to argue, that there is also
a scheme of direct implementation of the tax imposed through mandatory
direct assessment by Return (Form 1040) with direct payment to the Treasury,
enforced by direct collection from the subject taxpayers by the I.R.S. It is just not in the law, and under the
Constitution, cannot exist in the law for all of the reasons explained.
The tax can ONLY be
either direct or indirect, it CANNOT BE BOTH. That is why there is no liability for tax
established anywhere in the Subtitle A statutes except for Section 1461, which indirectly
establishes the liability of the Withholding
Agents for the tax that they have withheld from the subject foreign
taxpayers. That is why there is no IRS authority to assess any
income tax under Subtitle A, that is why there is no IRS jurisdiction to
investigate citizens in America, and that is why Form 1040 is not actually
required by law to be filed by any American citizen to pay the tax on income derived from domestic activities, and that is
why the IRS cannot show any law that makes an American citizen liable for
income tax on his own income – it doesn’t exist – it would be unconstitutional
because the Constitution of the United States of America and the Communist Manifesto are
mutually repugnant to each other.
Where one
exists, the other cannot (be allowed to) live
Under the unrepealed and unamended Constitutional
provisions regarding, and limiting, the federal power to tax, there can be no
arbitrary and non-uniform, or continuous and unlimited taxation of We the
People, by the federal government.
“There is no
such thing in the theory of our national government as unlimited power of
taxation in congress. There are limitations, as he justly observes, of its
powers arising out of the essential nature of all free governments; there are
reservations of individual rights, without which society could not exist, and
which are respected by every government. The
right of taxation is subject to these limitations. Citizens' Savings Loan Ass'n v.
“The inherent and fundamental nature and character of
a tax is that of a contribution to the support of the government, levied upon
the principle of equal and uniform
apportionment among the persons taxed, and any other exaction does not come within the legal definition of a
'tax.'” Pollock v. Farmer’s Loan
& Trust Co., 157
There is no safety in allowing the limitation to be
adjusted except in strict compliance
with the mandates of the constitution, which require its taxation, if imposed by direct taxes, to be
apportioned among the states according to their representation, and, if imposed by indirect taxes, to be uniform
in operation and, so far as practicable, in proportion to their property, equal upon all citizens. Unless the
rule of the constitution governs, a majority may fix the limitation at such
rate as will not include any of their own number.” Pollock
v. Farmer’s Loan & Trust Co., 157
So having found an obvious and
clearly INDIRECT implementation in the statutes for the collection of the
income tax by a federal tax
collector, through a scheme of collection at the source effected by withholding,
and a specification of liability in the name of that
third party Withholding Agent,
the tax collector (but not in the name of any other party, not even the
subject foreign taxpayer), and knowing that the tax cannot be BOTH INdirect
and Direct, we can all stop imagining that
there is any direct implementation of the collection of the income tax imposed
elsewhere in the statutes involving a requirement for any citizen to perform a
direct self-assessment of domestic activities using a Form 1040.
IT JUST CANNOT
BE SO!