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Labor is property. It is the most valuable property
protected by law because through it all other rights manifest
in the People are realized and enjoyed.
Additionally, an income tax on labor is indistinguishable
from a "slave tax". This is in direct violation
of the Constitution’s 13th Amendment prohibiting
peonage and involuntary servitude.
What
Is Income? Part 1
What
Is Income? Part 2
- Admit that it was the intent of Congress to require “individuals”
to make income tax returns based upon receipt of more
than a threshold amount of gross income even if the individual
ends up not “liable for” a tax on that gross income.
See 26 U.S.C. § 6012(a)
Exhibit 020
- Admit that the “gross income” mentioned in Section 6012
of the Internal Revenue Code is the “gross income” as
set forth at Section 61(a) of the Internal Revenue Code.
See 26 U.S.C. §§ 61(a) and 6012
Exhibit 063, 020
- Admit that Section 61(a) of the Internal Revenue Code
defines “gross income” as “all income” from whatever
source derived, but does not define “income.”
See 26 U.S.C. § 61(a)
Exhibit 063
- Admit that in Eisner v. Macomber, 252 U.S. 189,
206 (1920), the United States Supreme Court held that
Congress cannot by any definition it may adopt conclude
what “income” is, since it cannot by legislation alter
the Constitution, from which alone it derives its power
to legislate, and within whose limitations alone that
power can be lawfully exercised.
See Eisner v. Macomber, 252 U.S. 189, 206 (1920)
Exhibit 054
- Admit that the definition of income as it appears in Section
61(a) is based upon the 16th Amendment and that the word
is used in its constitutional sense. House Report No.
1337; Senate Report No. 1622; U.S. Code Cong. and Admin.
News, 83rd Congress, 2nd Session, pages 4155 and 4802,
respectively, 1954.
Exhibit 064
- Admit that the United States Supreme Court has defined
the term income for purposes of all income tax legislation
as: The gain derived from capital, from labor or
from both combined, provided it include profit gained
through a sale or conversion of capital assets.
See Stratton’s Indep. v. Howbert, 231 U.S. 399
(1913); Doyle v. Mitchell, 247 U.S. 179 (1920);
So. Pacific v. Lowe, 247 U.S. 330 (1918); Eisner
v. Macomber, 252 U.S. 189 (1920); Merchant’s Loan
v. Smietanka, 255 U.S. 509 (1921)
Exhibits 065, 066, 067, 054, 068
- a. Admit that the United States Supreme Court defined
"income" to mean the following:
"…Whatever difficulty there may be about a precise
scientific definition of 'income,' it imports, as used
here, something entirely distinct from principal or capital
either as a subject of taxation or as a measure of the
tax; conveying rather the idea of gain or increase arising
from corporate activities." (emphasis added)
See Doyle v. Mitchell Brothers Co., 247 U.S. 179,
185, 38 S.Ct. 467 (1918) (emphasis added)
Exhibit 066
"This court had decided in the Pollock Case that the
income tax law of 1894 amounted in effect to a direct
tax upon property, and was invalid because not apportioned
according to populations, as prescribed by the Constitution.
The act of 1909 avoided this difficulty by imposing not
an income tax, but an excise tax upon the conduct
of business in a corporate capacity, measuring, however,
the amount of tax by the income of the corporation…Flint
v. Stone Tracy Co., 220 U.S. 107, 55 L.Ed. 389, 31 Sup.Ct.Rep.
342, Ann. Cas."
See Stratton's Independence v. Howbert, 231 U.S.
399, 414, 58 L.Ed. 285, 34 Sup.Ct. 136 (1913)
Exhibit 065
- b. Admit that the term "corporation" as used above
infers a federally chartered and not a state chartered
corporation.
- c. Admit that the United States Government is defined
as a federal corporation: United States Code TITLE 28
- JUDICIARY AND JUDICIAL PROCEDURE PART VI - PARTICULAR
PROCEEDINGS CHAPTER 176 - FEDERAL DEBT COLLECTION PROCEDURE
SUBCHAPTER A - DEFINITIONS AND GENERAL PROVISIONS Sec.
3002. Definitions (15) ''United States'' means - (A)
a Federal corporation; (B) an agency, department, commission,
board, or other entity of the United States; or (C) an
instrumentality of the United States.
See 26 U.S.C. 3002
Exhibit 068a
- d. Admit that individuals as defined in Subtitle
A of the Internal Revenue Code and in 26 CFR §1.1441-1
are not federal corporations, and therefore cannot have
"profit" or "gain" as constitutionally defined above.
See 26 CFR §1.1441-1
Exhibit 017b
- Admit that in the absence of gain, there is no “income.”
See Stratton’s Indep. v. Howbert, 231 U.S. 399
(1913); Doyle v. Mitchell, 247 U.S. 179 (1920);
So. Pacific v. Lowe, 247 U.S. 330 (1918); Eisner
v. Macomber, 252 U.S. 189 (1920); Merchant’s Loan
v. Smietanka, 255 U.S. 509 (1921)
Exhibits 065, 066, 067, 054, 068
- Admit that there is a difference between gross receipts
and gross income.
See case
Exhibit 067
- Admit that the United States Supreme Court recognizes
that one’s labor constitutes property.
See Stratton’s Indep. v. Howbert, 231 U.S. 399
(1913); Doyle v. Mitchell, 247 U.S. 179 (1920);
So. Pacific v. Lowe, 247 U.S. 330 (1918); Eisner
v. Macomber, 252 U.S. 189 (1920); Merchant’s Loan
v. Smietanka, 255 U.S. 509 (1921)
Exhibits 065, 066, 067, 054, 068
- Admit that the United States Supreme Court stated in Butchers’
Union Co. v. Crescent City Co., 111 U.S. 746, 757
(concurring opinion of Justice Fields) (1883), that:
It has been well said that, “The property which every
man has in his own labor, as it is the original foundation
of all other property, so it is the most sacred and inviolable."
See Butchers’ Union Co. v. Crescent City Co., 111
U.S. 746, 757
Exhibit 070
- Admit that the United States Supreme Court recognizes
that contracts of employment constitute property.
See Stratton’s Indep. v. Howbert, 231 U.S. 399
(1913); Doyle v. Mitchell, 247 U.S. 179 (1920);
So. Pacific v. Lowe, 247 U.S. 330 (1918); Eisner
v. Macomber, 252 U.S. 189 (1920); Merchant’s Loan
v. Smietanka, 255 U.S. 509 (1921); Butchers’ Union
Co. v. Crescent City Co., 111 U.S. 746, 757 (concurring
opinion of Justice Fields) (1883)
Exhibits 065, 066, 067, 054, 068, 070
- Admit that the United States Supreme Court stated in Coppage
v. Kansas, 236 U.S. 1, 14 (1914) that:
The principle is fundamental and vital. Included in the
right of personal liberty and the right of private property
partaking of the nature of each is the right to make
contracts for the acquisition of property. Chief among
such contracts is that of personal employment, by which
labor and other services are exchanged for money or other
forms of property.
See Coppage v. Kansas, 236 U.S. 1, 14 (1914).
Exhibit 071
- Admit that the United States Supreme Court recognizes
that a contract for labor is a contract for the sale
of property.
See Stratton’s Indep. v. Howbert, 231 U.S. 399
(1913); Doyle v. Mitchell, 247 U.S. 179 (1920);
So. Pacific v. Lowe, 247 U.S. 330 (1918); Eisner
v. Macomber, 252 U.S. 189 (1920); Merchant’s Loan
v. Smietanka, 255 U.S. 509 (1921); Butchers’ Union
Co. v. Crescent City Co., 111 U.S. 746, 757 (concurring
opinion of Justice Fields) (1883)
Exhibits 065, 066, 067, 054, 068, 070
- Admit that the United States Supreme Court has stated
in Adair v. United States, 208 U.S. 161, 172 (1908)
that:
In our opinion that section, in the particular mentioned,
is an invasion of the personal liberty, as well as of
the right of property, guaranteed by that Amendment (5th
Amendment). Such liberty and right embraces the
right to make contracts for the purchase of the labor
of others and equally the right to make contracts for
the sale of one’s own labor.
Adair v. United States, 208 U.S. 161, 172 (1908)
Exhibit 072
- Admit that Congress recognizes at Section 64 of the Internal
Revenue Code that “ordinary income” is a gain from the
sale or exchange of property.
See 26 U.S.C. § 64
Exhibit 073
- Admit that Internal Revenue Code Sections 1001, 1011 and
1012 provide the method Congress has set forth for determining
the gain derived from the sale of property.
See 26 U.S.C. §§ 1001, 1011, and 1012
Exhibit 074, 075, 076
- Admit that Section 1001(a) states that: “The gain
from the sale or other disposition of property shall
be the excess of the amount realized there from over
the adjusted basis provided in section 1011 for determining
gain . . . .”
See 26 U.S.C. § 1001(a)
Exhibit 074
- Admit that Section 1001(b) states that: “The amount
realized from the sale or other disposition of property
shall be the sum of any money received plus the fair
market value of the property (other than money) received.”
See 26 U.S.C. § 1001(b)
Exhibit 074
- Admit that Section 1011 states that: “The adjusted
basis for determining the gain or loss from the sale
or other disposition of property, whenever acquired,
shall be the basis (determined under section 1012...),
adjusted as provided in section 1016.”
See 26 U.S.C. § 1011
Exhibit 075
- Admit that Section 1012 states that: “The basis
of property shall be the cost of such property . . .
.”
See 26 U.S.C. § 1012
Exhibit 076
- Admit that the cost of property purchased under contract
is its air market value as evidenced by the contract
itself, provided neither the buyer nor sell were acting
under compulsion in entering into the contract, and both
were fully aware of all o the facts regarding the contract.
See Terrance Development Co. v. C.I.R., 345 F.2d
933 (1965); Bankers Trust Co. v. U.S., 518 F.2d
1210 (1975); Bar L. Ranch. Inc. v. Phinney, 426
F.2d 995 (1970); Jack Daniel Distillery v. U.S.,
379 F.2d 569 (1967); In re Williams’ Estate, 256
F.2d 217 (1958)
Exhibits 077, 078, 079, 080, 081
- Admit that in the case of the sale of labor, none of the
provisions of Section 1016 of the Internal Revenue Code
are applicable.
See 26 U.S.C. § 1016
Exhibit 082
- Admit that when an employer pays the employee the amount
agreed upon by their contract, there is no excess amount
realized over the adjusted basis, and thus no gain under
Section 1001 of the Internal Revenue Code.
See 26 U.S.C. § 1001
Exhibit 074
- Admit that if one has no gain, one would have no income.
See 26 U.S.C. § 1001
Exhibit 074
- Admit that if one has no income, one would have no “gross
income.”
(Common Knowledge)
- Admit that in the absence of “gross income,” one would
not be required to make a return under Section 6012 of
the Internal Revenue Code.
See 26 U.S.C. § 6012
Exhibit 020
- Admit that Section 6017 of the Internal Revenue Code requires
individuals, other than nonresident alien individuals,
to make a return if they have net earnings from self-employment
of $400 or more.
See 26 U.S.C. § 6017
Exhibit 084
- Admit that the term “net earnings from self-employment”
is defined at Section 1402(a) of the Internal Revenue
Code as follows:
“The term ‘net earnings from self-employment’ means the
gross income derived by an individual from any trade
or business carried on by such individual . . . .”
See 26 U.S.C. § 1402(a)
Exhibit 085
- Admit that in the absence of “gross income,” one would
not have more than $400 of “net earnings from self-employment.”
See 26 U.S.C. § 1402(a)
Exhibit 085
- Admit that the “taxable income” upon which the income
tax is imposed in Section 1 of the Internal Revenue Code
is defined at Section 63 of the Internal Revenue Code.
See 26 U.S.C. §§ 1 and 63
Exhibit 002, 086
- Admit that the term "taxable income" is defined
differently for those who itemize deductions and those
who don't itemize deductions.
See the following two questions. (No Evidence)
- Admit that for those who do itemize deductions, the term
“taxable income” means “gross income” minus the deductions
allowed by Chapter 1 of the Internal Revenue Code, other
than the standard deduction.
Exhibit 088
- Admit that for those who do not itemize deductions, the
term “taxable income” means “adjusted gross income” minus
the standard deduction and the deduction or personal
exemptions provided in Section 151 of the Internal Revenue
Code.
See 26 U.S.C. § 151
Exhibit 088, 089
- Admit that for individuals, the term “adjusted gross income”
means gross income minus certain deductions.
Exhibit 162
- Admit that in the absence of “gross income” an individual
would have no “adjusted gross income” and no “taxable
income.”
Exhibit 092
- Admit that in the absence of taxable income, no tax is
imposed under Section 1 of the Internal Revenue Code.
See 26 U.S.C. § 1
Exhibit 002
The Three Headed Monster (FICA, Social Security, Employment Tax)
- Admit that employment taxes are contained in Subtitle
C of the Internal Revenue Code.
See Title 26, United States Code, index
Exhibit 001
- Admit that the taxes imposed in Subtitle C of the Internal
Revenue Code are different than the taxes imposed in
Subtitle A of the Internal Revenue Code.
See Title 26, United States Code, index
Exhibit 001
- Admit that The Federal Insurance Contributions Act (FICA)
tax contained in Subtitle C at Section 3101 of the Internal
Revenue Code is imposed on the individual’s “income.”
See 26 U.S.C. § 3101
Exhibit 092
- Admit that the rate of the tax set out at Section 3101
of the Internal Revenue Code is a percentage of the individual’s
wages.
See 26 U.S.C. § 3101
Exhibit 092
- Admit that the term “income” as used at Section 3101 of
the Internal Revenue Code is the same income as used
in Subtitle A of the Internal Revenue Code.
See 26 U.S.C. § 3101; Title 26, United States Code,
index
Exhibit 092, 001
- Admit that if one has no income, one is not subject to
the tax imposed at Section 3101 of the Internal Revenue
Code.
See 26 U.S.C. § 3101
Exhibit 093
- Admit that The Federal Insurance Contributions Act (FICA)
tax on employers contained in Subtitle C at Section 3111
of the Internal Revenue Code is an excise tax on employers
with respect to their having employees.
See 26 U.S.C. § 3111
Exhibit 094
- Admit that at Section 3402 of the Internal Revenue Code,
employers are directed to withhold from wages paid to
employees, a tax determined in accordance with tables
prescribed by the Secretary of the Treasury.
See 26 U.S.C. § 3402
Exhibit 095
- Further admit that Congress does not identify the Section
3402 “tax determined” as either a direct tax, an indirect
tax, and/or an “income” tax.
Exhibit 095
- Admit that Congress made the employer liable for the Section
3402 tax at Section 3403 of the Internal Revenue Code.
See 26 U.S.C. §§ 3402 and 3403
Exhibit 095, 096
- Admit that at Section 3501 of the Internal Revenue Code,
Congress directed the Secretary of the Treasury to collect
the taxes imposed in Subtitle C and pay them into the
Treasury of the United States as internal revenue collections.
See 26 U.S.C. § 3501
Exhibit 097
- Admit that Congress has not anywhere imposed the tax described
at Section 3402 of the Internal Revenue Code.
See Title 26, United States Code, in its entirety
- Admit that at Section 31 of the Internal Revenue Code,
the amount of the Section 3402 tax on wages is allowed
as a credit against the income tax
imposed in Subtitle A.
See 26 U.S.C. §§ 1 and 31
Exhibit 002, 098
- Admit that if one does not have any tax imposed at Subtitle
A for any reason whatsoever, the law enacted by Congress
at Section 3402(n) of the Internal Revenue Code constitutes
an exemption of the tax described at Section 3402(a)
of the Internal Revenue Code.
See 26 U.S.C. §§ 3402
Exhibit 095
Slave
Tax-The Sad Facts
- Admit that a typical American family works until noon
of every working day just to pay its alleged tax obligations.
See Compilation of Tax Facts by freelance writer
John NacIntyre, published in Southwest Airlines Spirit
Magazine, 1999 ed., v. 4, hereinafter “Tax Facts,” p.
154 and other misc. publishings
Exhibit 099,100,101,102,103,104
- Admit that the typical American family pays more in taxes
than they spend on food, clothing, and housing combined.
See Tax Facts
Exhibit 099,100,101,102,103,104
- Admit that there are currently over 480 tax forms.
See Tax Facts
Exhibit 099,100,101,102,103,104
- Admit that the federal tax code contains over 7 million
words.
See Tax Facts
Exhibit 099,100,101,102,103,104
- Admit that over 1/2 of Americans are paying some sort
of tax professional to help them comply with alleged
tax law requirements.
See Tax Facts
Exhibit 099,100,101,102,103,104
- Admit that each year the Internal Revenue Service sends
out approximately 8 billion pages of tax forms and instructions,
generating enough paper to stretch 28 times around the
Earth.
Exhibit 099,100,101,102,103,104
- Admit that Americans spend approximately 5.4 billion labor
hours and $200 billion dollars per year attempting to
comply with alleged tax requirements more time
and money that it takes to produce every car, truck,
and van each year in the United States.
See Tax Facts
Exhibit 099,100,101,102,103,104
- Admit that in 1913, the average American family had to
work only until January 30th before earning enough to
pay all alleged tax obligations.
See Tax Facts
Exhibit 099,100,101,102,103,104
- Admit that the average American family had to work all
the way through May 12th in order to pay their alleged
federal, state, and local tax bills for the year 2000.
See Tax Facts
Exhibit 099,100,101,102,103,104
- Admit that economist Daniel J. Mitchell recently observed
that: “[Medieval serfs] only had to give the lord of
the manor a third of their output and they were considered
slaves. So what does that make us?”
Exhibit 099,100,101,102,103,104
- Admit that the average Wisconsin citizen had to work until
May 9th this year to pay all alleged tax obligations.
Exhibit 099,100,101,102,103,104
- Admit that Americans own less of their labor than feudal
serfs.
Exhibit 099,100,101,102,103,104
- Admit that the 13th Amendment to the U.S. Constitution
states:
“Neither slavery nor involuntary servitude, except as a
punishment for crime whereof the party shall have been
duly convicted, shall exist within the United States,
or any place subject to their jurisdiction. Congress
shall have power to enforce this article by appropriate
legislation.”
See U.S. Constitution Amendment XIII
Exhibit 026
- Admit that if Congress can constitutionally tax a man’s
labor at the rate of 1%, then Congress is free, subject
only to legislative discretion, to tax that man’s labor
at the rate of 100%.
(Common Knowledge)
- Admit that “peonage” is a condition of servitude compelling
a man or woman to perform labor in order to pay off a
debt.
See Black’s Law Dictionary, 6th Ed., West Publishing
Co. 1990, p. 1135
Exhibit 106
Peonage
- a. Admit that the Federal Reserve Act was passed
in 1913, within a few months of the ratification of the
Sixteenth Amendment that allegedly authorized a tax on
the incomes of most Americans.
- b. Admit that the Federal Reserve Act allowed the
U.S. government to borrow large sums of money from private
banking institutions at interest, and thereby potentially
create a large public debt.
- c. Admit that U.S. Congress' inability to balance
the federal budget or lack of fiscal discipline could
create large volumes of public debt to the Federal Reserve.
- d. Admit that the result of increasing public debt
must be an increase in income tax revenues to pay off
the debt in order to maintain solvency of the federal
government.
- e. Admit that an increase in income tax revenues
would require a larger percentage of the wage (labor)
income of average Americans to be extracted as income
tax, because more than half of federal income tax revenues
derive from personal income taxes rather than corporate
income taxes.
- f. Admit that there is an incentive for politicians
to buy votes with borrowed money that will be paid off
by unborn children at interest.
- g. Admit that requiring unborn children of tomorrow
paying off extravagances of today at interest amounts
to taxation without representation, which was the very
reason our country rebelled from Great Britain to become
an independent nation.
- h. Admit that Thomas Jefferson, one of our founding
fathers and author of our Declaration of Independence,
said the following
"I sincerely believe... that banking establishments are
more dangerous than standing armies, and that the principle
of spending money to be paid by posterity under the name
of funding is but swindling futurity on a large scale."
--Thomas Jefferson to John Taylor, 1816. ME 15:23 "Funding
I consider as limited, rightfully, to a redemption of
the debt within the lives of a majority of the generation
contracting it; every generation coming equally, by the
laws of the Creator of the world, to the free possession
of the earth He made for their subsistence, unencumbered
by their predecessors, who, like them, were but tenants
for life." --Thomas Jefferson to John Taylor, 1816. ME
15:18
"[The natural right to be free of the debts of a previous
generation is] a salutary curb on the spirit of war and
indebtment, which, since the modern theory of the perpetuation
of debt, has drenched the earth with blood, and crushed
its inhabitants under burdens ever accumulating."
--Thomas Jefferson to John Wayles Eppes, 1813. ME 13:272
"We believe--or we act as if we believed--that although
an individual father cannot alienate the labor of his
son, the aggregate body of fathers may alienate the labor
of all their sons, of their posterity, in the aggregate,
and oblige them to pay for all the enterprises, just
or unjust, profitable or ruinous, into which our vices,
our passions or our personal interests may lead us. But
I trust that this proposition needs only to be looked
at by an American to be seen in its true point of view,
and that we shall all consider ourselves unauthorized
to saddle posterity with our debts, and morally bound
to pay them ourselves; and consequently within what may
be deemed the period of a generation, or the life of
the majority."
--Thomas Jefferson to John Wayles Eppes, 1813. ME 13:357
"It is incumbent on every generation to pay its own debts
as it goes. A principle which if acted on would save
one-half the wars of the world."
--Thomas Jefferson to A. L. C. Destutt de Tracy, 1820.
FE 10:175
To preserve [the] independence [of the people,] we must
not let our rulers load us with perpetual debt. We must
make our election between economy and liberty, or profusion
and servitude. If we run into such debts as that we must
be taxed in our meat and in our drink, in our necessaries
and our comforts, in our labors and our amusements, for
our callings and our creeds, as the people of England
are, our people, like them, must come to labor sixteen
hours in the twenty-four, give the earnings of fifteen
of these to the government for their debts and daily
expenses, and the sixteenth being insufficient to afford
us bread, we must live, as they now do, on oatmeal and
potatoes, have no time to think, no means of calling
the mismanagers to account, but be glad to obtain subsistence
by hiring ourselves to rivet their chains on the necks
of our fellow-sufferers."
--Thomas Jefferson to Samuel Kercheval, 1816. ME 15:39
- i. Admit that with an unlimited source of credit
in the Federal Reserve, and an ability to claim any percentage
of the income of the Average American in income taxes,
the growth of the federal government and the smothering
and complete extinguishment of liberty is inevitable
given the vagaries and weaknesses of the humankind who
occupy public office.
- Admit that “peonage” is a form of involuntary servitude
prohibited by the Thirteenth Amendment to the Constitution
of the United States.
See Clyatt v. United States, 197 U.S. 201 (1905)
Exhibit 107
- Admit that the U.S. Congress abolished peonage in 1867.
See 42 U.S.C. § 1994; R.S. § 1990, Act of Mar.
2, 1867, c. 187, § 1, 14 Statute 546
Exhibit 108
- Admit that holding or returning any person to a condition
of peonage is a crime under 18 U.S.C. § 1581.
Exhibit 109
- Admit that involuntary servitude means a condition of
servitude in which the victim is forced to work for another
by use or threat of physical restraint or injury, or
by the use or threat of coercion through law or legal
process.
See Clyatt v. United States, 197 U.S. 201 (1905);
Bailey v. Alabama, 219 U.S. 219 (1910); United States
v. Kozminski, 487 U.S. 931 (1988)
Exhibit 107, 110, 111
- Admit that if an American stops turning over the fruits
of his or her labor to the federal government in the
form of income tax payments, he suffers under the risk
of possible criminal prosecution and incarceration.
See Form 1040 Instruction Booklet
Exhibit 112
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