Sec.

Sec. 1. Tax Imposed

Sec. 1. Tax Imposed

Sec. 1. Tax Imposed – (The text displayed here may not be completely current, but you get the idea, and the link at the bottom, of course, takes you right to the current text in the Cornell Law School, On-Line Law Library.)

TITLE 26 - INTERNAL REVENUE CODE (IRC)

SUBTITLE A - INCOME TAXES
Chapter 1. - NORMAL TAXES AND SURTAXES
Subchapter A. - Determination of Tax Liability

PART 1. - Tax On Individuals

Section 1. Tax Imposed.

(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 32,450               15% of taxable income

Over 32,450 but not

      over 78,400              4,867.50, plus 28% of

                             the excess over 32,450

Over 78,400                 17,733.50, plus 31% of

                             the excess over 78,400

(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 26,050               15% of taxable income

Over 26,050 but not

      over 67,200              3,907.50, plus 28% of

                              the excess over 26,500

Over 67,200                  15,429.50, plus 31% of

                              the excess over 67,200

(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 surving spouse as defined in section 2(a) ot 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 19,450               15% of taxable income

Over 19,450 but not

      over 47,050              2,917.50, plus 28% of

                             the excess over 19,450

Over 47,050                  10,645.50, plus 31% of

                              the excess over 47,050

(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, tax determined in accordance with the following table:

If taxable income is:                  The tax is:

Not over 16,225                    15% of taxable income

Over 16,225 but not

      over 39,200                 2,433.75, plus 28% of

                                 the excess over 16,225

Over 39,200                      8,866.75, plus 31% of

                                 the excess over 39,200

(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 3,300                      15% of taxable income

Over 3,300 but not

         over 9,900                   495 , plus 28% of

                                the excess over 3,300

Over 9,900                           2,343 plus 31% of

                                the excess over 9,900

(f) Adjustments ...........

26 USC 1

Does this look familiar ? This is the tax they claim that you must pay.

The Internal Revenue service relies (wrongfully of course) almost entirely on only two code sections to justify its claim that everyone owes an income tax on every penny earned in their lifetime.

Those Sections are this section, Section 1, and Section 61. Since the truth about Section 61 is already well exposed, this article will address the problems with this section, Section 1.

If we examine Section 1 itself we see that there is consistently a tax imposed on “taxable income” in each of the Section 1 subsections;

Section 1. Tax Imposed

(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)),…

(b) Heads of households.
There is hereby imposed on the taxable income of every head of a household …

(c) Unmarried individuals (other than surviving spouses and heads of households).
     There is hereby imposed on the taxable income of every individual…who is not a
     married individual…

etc.

PLEASE:

• NOTE: that neither individuals, persons nor property are the actual subject of this Section 1 tax, but
“TAXABLE INCOME” is.

• NOTE: that while there is a tax imposed on individuals, they are not specifically identified.

• NOTE: that this statute does not state how the tax is to be collected, or by whom.

• NOTE: that this statute does not say how the tax is to be paid, or by whom.

• NOTE: that this statute does not say who is liable for the payment of the tax imposed.

• NOTE: that this statute does not specify what FORM is required by law to be filed by the individual in order to lawfully fulfill any obligation that may exist to pay the tax imposed.

Leaving you (the reader), if you are uninformed or misinformed about the constitutional limits of the federal taxing power, to assume that:

1. You are the “individual”, when you are not. The individual persons are identified in law at Sections 1441 and 1442.

2. The tax is imposed directly, when it is not. The tax is indirect, not direct according to the Supreme Court.

3. You have “taxable income”, when you do not because YOUR INCOME IS UNTOUCHABLE under the Constitution.

4. You must file a return reporting such, when you should not.

5. You are liable directly for the tax imposed, when you are not.

6. You must pay the tax yourself, when under the law you do not.

7. Form 1040 is the return required under the law, when under the law it is not.

None of these assumptions, which you are induced and encouraged to make by your government, are valid assumptions. And of course, it not legitimate to assume anything about the law into existence, when it is never actually written in the law, under the real provisions of the statutes.

And, under the law, what form or forms, are you really required to file to satisfy the requirements of this code section imposing the tax? (see 26 CFR 602.101 - The Form Required)

See Sec. 63. Taxable Income Defined and Sec. 61. Gross Income Defined to see how the IRS claims the laws are applied. But the filing requirements shown in the law do not agree with those claims !

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