Synaptic Sparks

The IRS Pretends To Answer

Others have asked the IRS to show them the law that makes them liable for the income tax. The IRS has been less than forthright with the answer. The "answers" given are part of the reason I know what I have presented on this website is correct.

The IRS "answers" are presented on this page.


But first, a quote of the IRS mission statement.

IRS Mission
Provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

March 1, 2004

Nina Olson, the National Taxpayer Advocate of the United States is interviewed live on C-Span's Washington Journal.
(Links to C-Span provided below.)

Ms. Olson was answering questions from callers to the program when she had a caller ask:

I would like to ask you, could you explain to me or anybody else, where in, in [sic] the tax code is it that we as individuals are required to pay a federal income tax?

Nina Olson replied, but did not answer the question. She started her direct reply to the question by stating:

Well I see these kinds of ah..... arguments every single day crossing my desk.

Ms. Olson spends the next 1 minute 53 seconds NOT answering the question.

Later in the clip, Ms. Olson states that she reports directly to the Commissioner of the IRS. This means Ms. Olson reports directly to the top dog at the IRS.

I'm providing two links to the C-Span website. Both open in a new window. One plays the entire clip of the caller, the other starts later at the point where the question is asked. This is so you don't have to play with the adjustments on the C-Span website. For those with dial up internet, I have provided a small wave file of the words quoted above.

Go directly to the question     Start at the beginning of the call.  Dead Links

Listen to the words quoted above. Wave file: 62 kb.


September 16, 2003

IRS holds a press conference announcing a new program. Outside the building, there is a protest because the IRS refuses to answer specific questions. When the floor is opened for questions, David Cay Johnston, a reporter for the New York Times asks:

Um... There are a group of people standing outside today who assert that no law requires them to pay taxes and that you will not answer their petition to government...
ah as to whether they're required to pay tax....

Are they required to pay taxes?
And what, what, what do you say to them?

The question was directed at Mark Everson, then Commissioner of the IRS. Mr. Everson replies:

I've been paying my taxes ever since I was ah twelve.

I've been paying my taxes ever since I had my first job,  and I think it... it's aye, it's a fundamental... ah construct of our nation that, that....  Those of us.. who ah-um... expect and demand the services from our government...  that the government provides be they the protection of our country through the military or be they ah the education of our children or be they the protection of our environment that, that we must pay for those services.

So yes I think there is a fundamental obligation and ah that, that it's an understood and well accepted one, ah...

Mr. Johnston pressed the issue:

The fundamental assertion being made here is there is no law that requires you pay taxes, that people are tricked into paying taxes. So the question they keep asking is what law requires them to pay taxes.

There you have it. The Commissioner of the IRS was asked directly: What law requires them to pay taxes?

Mr. Everson did NOT answer the question. 

In a gallant move to save her boss some embarrassment, Dale Hart, Commissioner of the Small Business / Self-Employed Division of the IRS, takes the microphone away from her boss and says:

Lemme ah help here Dave..

Ah...
As you know there any number of court cases that duh uh have been, have asserted our right to levy taxes.

And I would duh recommend that anybody who has any questions about whether or not they should be paying taxes, to go to IRS.GOV and take a look at the uh.. uh issues that we have there that respond to phony tax schemes advising people that they don't have an obligation to to pay taxes.
So there's a lot of information out there and a lot of information on our website that should assist anybody that has any question about the legality of taxes.
And there's plenty of court cases that support our right to assert
And ah levy taxes under title twenty six

There are quite a few taxes imposed in the Internal Revenue Code. Failure to pin the IRS down on specifics allows them to make it look like they have answered the question such as Ms. Hart did by referring people to the IRS.GOV website.

Therefore, the question, "What law makes me liable?" in regard to the income tax should be asked with specificity:

What statute in the Internal Revenue Code using clear and unequivocal language as required by the Supreme Court makes a private Citizen liable for subtitle A - income taxes on his or her domestically earned compensation for labor?

I've found two links to the video from which this page is transcribed. Either link should work for you.

Link A     Link B


Why would such a high ranking officials at the IRS fail to answer a such a simple question?