As the laws and regulations of the U.S. are currently written, the average American is NOT liable for the income tax.  U.S. Income tax law does not impose a tax on the average citizen's income, wages or otherwise.

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	Section Summary
	Question & Evidence Overview
	Findings & Conclusions
Questions 0-32k

Introduction and Swearing the Witnesses

0. Admit that Internal Revenue Code Section 6654(e)(2)(c) states: "no tax liability...if....the individual was a Citizen or resident of the United States throughout the preceding taxable year."
   
   See 26 USC 6654(e)(2)(c)
   Exhibit 000

1. Admit that the Internal Revenue Code is found at Title 26 of the United States Code.
   
   See Title 26, United States Code, and index
   Exhibit 001
   
   
2. Admit that Title 26 of the United States Code is broken down into Subtitles.
   
   See Title 26, United States Code, index
   Exhibit 001
   
   
3. Admit that income taxes are set forth in Subtitle A of Title 26.
   
   See 26 U.S.C. § 1;  Title 26, United States Code, index
   Exhibits 001, 002
   
   
4. Admit that Subtitle A contains Sections 1 through 1563.
   
    See Title 26, United States Code, index
    Exhibit 001
   
   
5. Admit that estate and gift taxes are set forth in Subtitle B of Title 26.
   
   See Title 26, United States Code, index
   Exhibit 001
   
   
6. Admit that Subtitle B contains Sections 2001 through 2704. 
                    
   See Title 26, United States Code, index
   Exhibit 001
   
   
7. Admit that employment taxes are set forth in Subtitle C of Title 26.
   
   See Title 26, United States Code, index
   Exhibit 001
   
   
8. Admit that Subtitle C contains Sections 3101 through 3510..
   
   See Title 26, United States Code, index
   Exhibit 001
   
   
9. Admit that miscellaneous excise taxes are set forth in Subtitle D of Title 26. 
   
   See Title 26, United States Code, index
   Exhibit 001
   
   
10. Admit that Subtitle D contains Sections 4001 through 5000.
    
    See Title 26, United States Code, index
    Exhibit 001
    
    
11. Admit that alcohol, tobacco, and certain other excise taxes are set forth in Subtitle E of Title 26. 
    
    See Title 26, United States Code, index.
    Exhibit 001
    
    
12. Admit that Subtitle E contains Sections 5001 through 5882. 
    
    See Title 26, United States Code, index
    Exhibit 001
    
    
13. Admit that procedures and administration to be followed with respect to the different taxes addressed in Subtitles A through E are set forth in Subtitle F of Title 26.
    
    See Title 26, United States Code, index
    Exhibit 001
    
    
14. Admit that Subtitle F contains Sections 6001 through 7873. 
    See Title 26, United States Code, index
    Exhibit 001
    
15. Admit that Congress enacted the Privacy Act at 5 U.S.C. § 552a(e)(3).
    
    See 5 U.S.C. § 552a(e)(3), credits
    Exhibit. 003
    
    
16. Admit that when the Internal Revenue Service requests information from an individual, the Privacy Act requires the IRS to inform each individual whom it asks to supply information, on the form that it uses to collect the information or on a separate form that can be retained by the individual --
    
    
    1. the authority which authorizes the solicitation of the information and whether disclosure of such information is mandatory or voluntary;
    2. the principal purpose or purposes for which the information is intended to be used;
    3. the routine uses which may be made of the information, as published pursuant to paragraph (4)(D) of this subsection; and
    4. the effects on him, if any, of not providing all or any part of the requested information.
       

    See 5 U.S.C. §552a(e)(3); IRS Form 1040 U.S. Individual Income Tax Return Instruction Booklet, Privacy Act Notice set out therein
    Exhibits 003, 004

17. Admit that Congress enacted the Paperwork Reduction Act at 44 U.S.C. § 3504(c)(3)(C). 
    
    See 44 U.S.C. § 3504(c)(3)(C), credits
    Exhibit 005
    
    
18. Admit that the Paperwork Reduction Act requires the Director of the Office of Management and Budget to include with any information requests, a statement to inform the person receiving the request why the information is being collected, how it is to be used, and whether responses to the request are voluntary, required to obtain a benefit, or mandatory. 
    
    See 44 U.S.C. § 3504(c)(3)(C)
    Exhibit 005
    
    
19. Admit that the Internal Revenue Service complies with the Privacy Act and Paperwork Reduction Act by setting out the required statements on the IRS Form 1040 Instruction Booklet. 
    
    See IRS Form 1040 U.S. Individual Income Tax Return Instruction Booklet, Privacy Act Notice set out therein;  26 C.F.R. § 602.101
    Exhibits 004, 006
    
    
20. Admit that the Privacy Act and Paperwork Reduction Act statements which the Internal Revenue Service currently uses with respect to the federal income tax state that:  Our legal right to ask for information is Internal Revenue Code Sections 6001, 6011, 6012(a) and their regulations. They say that you must file a return or statement with us for any tax you are liable for.  Your response is mandatory under these sections. 
    
    IRS Form 1040 U.S. Individual Income Tax Return Instruction Booklet, Privacy Act Notice set out therein
    Exhibit 004
    
    
21. Admit that Internal Revenue Code Section 6001 states: Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with Section 6053(c) and copies of statements furnished by employees under Section 6053(a). 
    
    See 26 U.S.C. § 6001
    Exhibit 007
    
    
22. Admit that Internal Revenue Code Section 6011 states: (a) General Rule.  When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary.  Every person required to make a return or statement shall include therein the information required by such forms or regulations . . .(g) Income, estate and gift taxes. For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see subparts B and C." 
    
    See 26 U.S.C. § 6011
    Exhibit 008
    
    
23. Admit that subparts B and C referred to at Internal Revenue Code Section 6011(g) contain Internal Revenue Code Sections 6012 through 6017a.
    
    See 26 U.S.C. § 6011(g); Title 26, United States Code, index
    Exhibits 008, 001
    
    
24. Admit that Congress displayed its knowledge of how to make someone liable for a tax at 26 U.S.C. § 5005, which states that: (a) The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1). 
    
    See 26 U.S.C. § 5005
    Exhibit 009
    
    
25. Admit that Congress displayed its knowledge of how to make someone liable for a tax at 26 U.S.C. § 5703, which states that: (a)(1)  The manufacturer or importer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed therein by section 5701.
    
    See 26 U.S.C. § 5703
    Exhibit 010
    
    
26. Admit that the persons made liable at Internal Revenue Code Sections 5005 and 5703, for the taxes imposed at Internal Revenue Code Sections 5001(a)(1) and 5701, respectively, are the persons described at Sections 6001 and 6011 required to make returns and keep records.
    
    See 26 U.S.C. §§ 5005, 5703, 5001(a)(1), 5701, 6001, and 6011
    Exhibits 009, 010, 012, 011, 007, 008
    
    
27. Admit that Section 1461 is the only place in Subtitle A of the Internal Revenue Code where Congress used the words:  “liable for.”
    
    See 26 U.S.C. § 1461; Title 26, United States Code (in entirety)
    Exhibit 013
    
    
28. Admit that the person made liable by Congress at Section 1461 is a withholding agent for nonresident aliens. 
    
    See 26 U.S.C. §1461
    Exhibit 013
    
    
29. Admit that there is a canon of statutory construction, “expressio unius est exclusio alterius”, which means the express mention of one thing means the implied exclusion of another. 
    
    See Black’s Law Dictionary, 6th Ed., West Publishing Co. 1990, p. 581
    Exhibit 014
    
    
30. Admit that Congress could have, but did not, make anyone else other than the withholding agent referred to in Section 1461, “liable for” any income tax imposed in Subtitle A. 
    
    See 26 U.S.C. § 1461; Title 26, United States Code, in its entirety
    Exhibit 013
    
    
31. Admit that up until 1986, the statement required by the Privacy and Paperwork Reduction Acts set out in the IRS Form 1040 instruction booklet, mentioned only Internal Revenue Code Sections 6001 and 6011 as the authority to request information. 
    
    See  IRS Form 1040 instruction booklet, 1985 ed.;  IRS Form 1040 U.S. Individual Income Tax Return Instruction Booklet, Privacy Act Notice set out therein, current ed
    Exhibit 015, Exhibit 004
    

32. Admit that the United States Supreme Court has held in C.I.R. v. Acker, 361 U.S. 87, 89 (1959), and in U.S. v. Calamaro, 354 U.S. 351, 358-359 (1957), that a regulation that purports to create a legal requirement not imposed by Congress in the underlying statute is invalid.
    
    See C.I.R. v. Acker, 361 U.S. 87, 89 (1959); U.S. v. Calamaro, 354 U.S. 351, 358-359 (1957)
    Exhibit 016, 017
    

32. a.  Admit that the 26 CFR 1.1-1 uses the following phrase: "...all citizens of the United States, wherever resident, and all resident alien individuals are liable to the income taxes imposed by the Code whether the income is received from sources within or without the United States."
    
    See 26 CFR 1.1-1
    Exhibit 021
    

32. b.  Admit that the statute that the above regulation, 26 CFR §1.1-1 implements, which is 26 U.S.C. §1, nowhere uses the word "liable" to describe the taxes imposed in that section 1.
    
    See 26 U.S.C. 1
    Exhibit 002
    

32. c.  Admit that because the corresponding statute in 26 U.S.C. §1 does not use the word "liable" or "liable to", then the implementing regulation for the section, 26 CFR §1.1-1 cannot, which makes the implementing regulation imposing the otherwise nonexistent liability invalid and unenforceable. (Common knowledge)
    

32. d.  Admit that there is no statute anywhere in Subtitle A of the Internal Revenue Code which makes any person liable for the tax imposed in 26 U.S.C. §1 or 26 U.S.C. §871.
    
    See 26 U.S.C. §1
    See also 26 U.S.C. §871
    Exhibit 002 017a
    

32. e.  Admit that 26 CFR §1.1441-1 defines the term "individual" to mean the following:

26 CFR 1.1441-1 Requirement for the deduction and withholding of tax on payments to foreign persons. (c ) Definitions, (3) Individual, (i) Alien individual.

[The term alien individual means an individual who is not a citizen or a national of the United States.  See below.]

Sec. 1.1-1(c). (ii) Nonresident alien individual.

The term nonresident alien individual means a person described in section 7701(b)(1)(B), an alien individual who is a resident of a foreign country under the residence article of an income tax treaty and Sec. 301.7701(b)-7(a)(1) of this chapter, or an alien individual who is a resident of Puerto Rico, Guam, the Commonwealth of Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa as determined under Sec. 301.7701(b)-1(d) of this chapter. An alien individual who has made an election under section 6013 (g) or (h) to be treated as a resident of the United States is nevertheless treated as a nonresident alien individual for purposes of withholding under chapter 3 of the Code and the regulations there under.

See 26 CFR §1.1441-1
Exhibit 017b

32. f.  Admit that there is no other place anywhere in the Internal Revenue Code or 26 CFR where the word "individual" is defined.
    

32. g.  Admit that 26 CFR §1.1441-1 is the definition for the term "individual" that appears at the top of the IRS form 1040 in the phrase "U.S. Individual Income Tax Return".
    
    See 26 CFR §1.1441-1
    Exhibit 017b
    
    See IRS Form 1040 U.S. Individual Income Tax Return.
    Exhibit 138
    

32. h.  Admit that IRS form 1040NR is the form required to be used by nonresident aliens.
    
    See IRS form 1040NR
    Exhibit 017c
    

32. i.  Admit that if Form 1040NR is used for nonresident aliens, the only thing left that an "individual" appearing in 26 U.S.C. §7701(a)(1) can be is an "alien" based on 26 CFR §1.1441-1.
    
    See 26 U.S.C. 7701(a)(1)
    Exhibit 019
    

32. j.  Admit that the term "citizen of the United States" is defined as follows in 26 CFR: 26 CFR §31.3121(e) State, United States, and citizen. (b)…The term 'citizen of the United States' includes a citizen of the Commonwealth of Puerto Rico or the Virgin Islands, and, effective January 1, 1961, a citizen of Guam or American Samoa.
    
    See 26 CFR §31.3121(e)
    Exhibit 017d
    

32. k.  Admit that there is no other place anywhere in the Internal Revenue Code or 26 CFR where the term "citizen of the United States" or "U.S. citizen" are defined other than in 26 CFR §31.3121(e).
    
    See 26 CFR §31.3121(e)
    Exhibit 017d