Question and Evidence Overview

The questions and evidence that begin this section quickly establish the parameters of where our income tax statutes are found in the written law.

Once that is established, there are questions on the Privacy Act and the Paperwork Reduction Act. 

The Privacy Act requires every part of the government to tell the public what specific law authorizes them to collect specific information from the public.  The Paperwork Reduction Act requires the government to “cross-reference” every paper form used in collection of information from the public with the law that authorizes its collection.

The evidence and testimony show the very serious problems with the content of the laws cited in the 1040 Instruction booklet as the basis for the IRS’s compliance with these Acts. 

None of the laws cited by IRS actually says the average citizen is liable – therefore the government is NOT citing a bona fide legal authority to collect the information on the form (much less the underlying tax).

The next series of questions shows specific areas where Congress HAS very clearly established explicit liability for other types of taxes (e.g., distilling, tobacco, etc.).  As with the income tax, these other types of taxes are also found in USC Title 26 (the Internal Revenue laws).  

Question 32 is a Supreme Court case which clearly establishes that no matter what the regulations say – if there is no legal requirement or duty created in the law that was legislatively passed, the regulation content is invalid.

Following this is a series of questions that show, curiously, that the words “liable for”, do not appear in the actual laws establishing the income tax.


The last set of questions deals with the legal definitions of key terms such as “citizen”, “resident”, etc.  The evidence makes it very clear that the only “citizens” that may be liable for the income tax are citizens of U.S. territories such as Puerto Rico, Guam , U.S. Virgin Islands, etc.  This issue is addressed much more completely in the JURISDICITION section.