Findings and Conclusions: 

·        The terminology used in the Internal Revenue Code is deliberately misleading. The average American who reads words such as “citizen”, “taxpayer” etc. in the tax code without a full understanding of the true legal definitions, would fail to see that in fact, they are excluded them from being subject to the income tax laws of the U.S.

·        Legislative jurisdiction is required to tax.  The federal government enjoys this Constitutional power in only a very small list of geographical areas that include Washington DC but does not include the 50 states. 

·        Jurisdiction must be formally ceded by a state to the federal government.  Without this formal transmission, the federal government has no bona fide legal jurisdiction within any state to legislate or enforce a tax.

Bottom Line:  The federal government cannot tax your income within the fifty states because they have no legislative, i.e., taxing jurisdiction.