Findings and Conclusions: 

·        There is NO U.S. income tax law or income tax regulation that explicitly imposes the income tax on the general American populace.

·        The laws cited by the IRS in compliance with the Privacy Act and the Paperwork Reduction Act do not specify the specific legal authority that imposes the income tax on the average citizen.

·        Key terms found in the tax statutes and as used by the IRS such as “citizen”, “individual”, “income” etc. are not defined clearly in the law and even indicate on their face that they do not apply to average Americans.

Bottom Line:  As the laws and regulations of the U.S. are currently written, the average American is NOT liable for the income tax. A compelled income tax will always be unconstitutional.