Application of Federal Income Tax to Ordinary Americans

Correspondent asked:

Did Congress authorize federal income tax on any or all intrastate activity earnings? If so, where it can be read for reference?

Bob Hurt responds:


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Let’s cut to the heart of the matter, whether and to what extent ordinary Americans owe income tax returns and payments to the government.

I sent the Lawmen Group a commentary about a tax crime trial I attended a few weeks ago. The judge absolutely prohibited discussion of the law, so as not to confuse the jury. He would not admit into evidence any of the defense counsel’s proffered dozen or so supreme court opinions. “He who controls the evidence controls the outcome of the case,” the defense counsel intoned afterward.

To the judge, US Attorney, and IRS agents in attendance, the law is a foregone conclusion. As they see it everybody must file a return if receiving income in excess of some minimum, and pay taxes on the gain or profit of that “income”; people get no deduction for the labor they exchanged for wages.

The IRS provides this information about filing requirements. These sections of the Internal Revenue Code (IRC) at 26 USC seem to apply to most people: 1, 61, 62, 63, 3402, 6011 and 6012. Read this simple explanation.

For more details in the actual law, see the United States Code here and the Code of Federal Regulations here; download IRC in pdf form here.

Since ALL tax protesters either disagree with the law or think it does not mean what it says or that it violates the constitution or that the IRS implements it wrongly, the inability to expose the jury to your confusion over the law means that you don’t have meaningful access to them and they cannot walk in your moccasins, so to speak. But, tax protesters who fail to heed the filing and payment requirements have little chance of convincing government agents that they did not willfully violate the tax laws.

The DOJ proved to the jury in the foregoing case that the defendant KNEW of the duty to file and pay, but flouted that duty. The jury convicted the defendant of 5 counts of willful failure to file a tax return and 5 counts of tax evasion.

When you watch things like that unfold before your eyes, it has a fairly profound impact on your belief in tax protester legal theories. Right or wrong, the DOJ has learned how to get the courts to rule in their favor, and what the courts rule IS the law. Get used to it. And become politically active and change the law.

I have attached three articles ALL OF YOU MUST READ, and pass on to others. The first, the Criminal Tax Holy Grail article by a former DOJ Tax Crime attorney Nathan Hochman, tells how to get the DOJ to decline to prosecute. The other two, by profoundly successful (won over 90% of the tax crime counts against his clients over the past 37 years) Houston attorney Michael Louis Minns, explains the evolution of the courts’ interpretations of willfulness, and how to cross-examine (beat up) government witnesses. Minns also wrote a valuable book about How to Survive the IRS, required reading for the tax protester community. But how do you suppose even Minns can convince the court to allow the jury to hear anything about the law OTHER than what the Grand Jury put in the indictment?

The articles presuppose “you” have come under scrutiny of the IRS, the DOJ got you indicted and filed criminal charges against you, and you have a highly competent and experienced lawyer working on your case to keep you out of prison or minimize your sentence. They don’t raise the question of whether any law requires you to file an income tax return or pay income tax. THAT law is ASSUMED.

And, FYI, I have not heard any tax crime attorney declare a belief that no law requires ordinary Americans to file a return or pay tax. That ought to make you wonder whether the argument has supportable legal validity.

I have encouraged people (here I go again), who intend to battle the IRS or flout the courts’ interpretation of taxation laws, to make themselves judgment proof and prepare to lose loved ones, family, friends, neighbors, dwelling, boat, vacation home, the contents of bank and investment accounts. The IRS has trained its agents to track you down and snatch your assets, thereby making it virtually impossible for for most of their targets to afford a competent attorney to fight them in court. And the US Department of Justice contains the world’s largest and most powerful law firm with virtually unlimited resources to suborn grand and petite jurors, witnesses, and judges, and then beat you to a pulp in court and get you committed to a lengthy prison sentence away from hearth, home, honey-pies, and puppies. If you are a tax protester the DOJ will publicize your conviction, sentence, and incarceration broadly so as to deter others from following in your footsteps.

I do not say I agree with the courts’ interpretation of the 16 amendment, law, regulation, and behaviors of government agents. I simply echo the immortal words of Jim Croce:

“You don’t tug on Superman’s cape, You don’t spit into the wind, You don’t pull the mask off that old Lone Ranger, And you don’t mess around with Jim…”

… Jim, of course, being the Congress, President, Treasury Secretary, Commissioner of Internal Revenue, IRS, DOJ, US Judges, and federal grand and petite jurors – in short, the US GOVERNMENT – operating in concert to take your money and punish you for not submitting to their scheme of “voluntary compliance.”

THAT is why I encourage people to spend the resources making money that they would have spent fighting the government, to so arrange their affairs as to avoid all the tax possible, and then to get on down the road of life making babies, rearing them to become responsible, powerful, politically active, wealthy Americans, and then, someday, go to heaven with a smile on the face and song in the heart.

I encourage tax protesters meanwhile to become knowledgeable in the law, disposed to using it, and extremely politically active so as to work together to educate others about the abusiveness of the income tax and to mobilize them to hammer legislators into eliminating income tax altogether along with the senseless wars and deficit spending that make it seem necessary, and to convert Social Security tax into an actual investment program for old age and disability needs.

In the end, it cannot matter much whether you owe a return or a tax. If “Government” thinks you do, you must file and pay, or dispute it in court and suffer the consequences. AFTER you file and pay, then you can sue to get it back. Sometimes, if you end up owing and cannot pay, you can pay what you can along with presenting an offer in compromise.

If you don’t like this system, get busy building a political organization to change the system to something better.


Author: Bob Hurt

See Consumer advocate helping borrowers in foreclosure save their homes and obtain compensation for their injuries.

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