Let’s talk a walk down Internal Revenue Code history lane, shall we?
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Since 1913, has the Federal income tax NEVER applied to citizens of the United States?
So it’s simple… ALWAYS follow the law, AS PUBLISHED. In this article, we are going to reference the IRS TAX CODE, as well as historical laws and Supreme Court rulings to prove that federal income tax, simply does not apply to the majority of you, if any of you, reading this.
Also watch our other great and helpful video here: WHO is required to file 10-40 income tax forms?
As mentioned, uscode.house.gov holds the IRS CODE. Let’s take a look at definition 26 USC 7701, which references Internal Revenue Code.
Then go to (9) where it defines “United States.” Here in section (9) it clearly reads that “the term United States when used in a geographical sense includes only the States and the District of Columbia.”
And right after, go to (10) where it defines “State.” Here it reads “the term State shall be construed to include the District Of Columbia where such construction is necessary to carry out provisions of this title.
Now, that those definitions have been made clear, let’s travel to Stenberg, Attorney General Of Nebraska v Carhart, an appeals case that went to the Supreme Court from 1999, decided on in 2000.
On page 994 of this case, read quote “When a statute includes an explicit definition, we must follow that definition even if it varies from that term’s ordinary meaning.” AKA –à We must go by the explicit definition that the law calls for and states!
On the same page, the Supreme Court references Mease v Keene case from 1987 to apply this ruling. “It is axiomatic that the statutory definition of the term excludes unstated meanings of that term.”
The IRS claims that the Sixteenth Amendment allows the current income tax provisions to exist, but does it? Let’s reflect on some court cases that ruled on this very issue.
In Stanton v Baltic Mining Co (also a Supreme Court case) they reference the Brushaber Case – “by the previous ruling, it was settled that the provisions of the Sixteenth Amendment conferred no new power of taxation.”
In the original act of congress to establish the Sixteenth Amendment in 1913, it states that this is, “An Act to reduce tariff duties and provide revenue for the Government.”
Section II. “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 net income from all property owned and of every business, trade, or profession carried on in the United States by persons residing elsewhere.”
In (26) Trade or business definition – The term “trade or business” includes the performance of the functions of a public office.”
- “That the word State or United States when used in this section shall be construed to include any Territory, Alaska, the District of Columbia, Porto Rico, and the Phillippine Islands, when such construction is necessary to carry out its provisions.
Part III. General Administrative Provisions states That the word “State” or United States when used in this title shall be construed to include any Territory, the District of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions.
“The term United States when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia.”
Act 1921 Revenue Act
“The term United States, when used in a geographical sense, includes only the States, the territories of Alaska and Hawaii and The District of Columbia.”
Same, but State is defined as “shall be construed to include the territories and the District of Columbia, where such construction is necessary to carry out provisions of this title.”
So it stays consistently the same for all those years, until…..
Hawaii & Alaska became states in 1959, Alaska in January, Hawaii in August
June 1959 Public Law: “Section 7701 (a) (g) – of IRC 1954 (relating to the definition of United States) is amended by striking out “The Territories of Alaska and Hawaii” and inserting in lieu thereof “The Territory of Hawaii.”
1960: Section 7701 (a) (I j) – then struck out territory of Hawaii
As you can see, there is no doubt that when we go across the law and Internal Revenue Code, and follow that law, 99% of you are not required to pay taxes, unless you are in the District of Columbia, or involved in federal trade or business.