Findings and Conclusions: 

·        Labor is property.  It is the most valuable property to protect because through it the all other rights manifest in the People can be realized and enjoyed.

·        Under the government’s own accounting rules in the tax code and court decisions, the sale or conversion of one’s personal labor into wages or salaries as property does not result in any taxable income.

·        There is no basis for payment of employment taxes on wages or salaries.

·        Income has been defined by the Supreme Court as being a corporate tax on profit.

·        The income tax on labor in all respects, functions as a “slave tax”.  This is in direct violation the Constitution’s 13th Amendment prohibiting peonage and involuntary servitude.

Bottom Line:  The wages and salaries of ordinary Americans cannot be taxed.