Posted by: Dale Eastman
« on: April 16, 2023, 08:25:13 PM »Quote
SCOTUS has said:
In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government, and in favor of the citizen." GOULD v. GOULD, 245 U.S. 151 (1917).
SCOTUS has said:
... [T]he well-settled rule ... the citizen is exempt from taxation unless the same is imposed by clear and unequivocal language, and that where the construction of a tax law is doubtful, the doubt is to be resolved in favor of those upon whom the tax is sought to be laid... SPRECKELS SUGAR REFINING CO. v. MCCLAIN, 192 U.S. 397 (1904)
SCOTUS has said:
If it is law, it will be found in our books; if it is not to be found there, it is not law.
Boyd v. United States, 116 U.S. 616, 627 (1886)
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?
Since I'm getting spammed by ignorant or dishonest tax preparers, I'm returning the favor by asking this question. Please note all the failures and refusals to answer this very specific question about tax law.
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Dale Eastman literally taxation 101 - IRC section 61:
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Thank you for your attempt to answer the question...
I'm sorry though. You did not understand the question. Here it is again, abridged, so that you can focus on the important words:
What statute [...] makes a private Citizen 𝓛𝓘𝓐𝓑𝓛𝓔 for subtitle A - income taxes on his or her domestically earned compensation for labor?
You claim that section 61 makes a private Citizen 𝓛𝓘𝓐𝓑𝓛𝓔 for subtitle A - income taxes on his or her domestically earned compensation for labor?.
This is NOT a correct answer.
I have included the entirety of section 61 for the edification for all concerned:
§61. Gross income defined
(a) General definition
Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following items:
(1) Compensation for services, including fees, commissions, fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8 ) Annuities;
(9) Income from life insurance and endowment contracts;
(10) Pensions;
(11) Income from discharge of indebtedness;
(12) Distributive share of partnership gross income;
(13) Income in respect of a decedent; and
(14) Income from an interest in an estate or trust.
(b) Cross references
For items specifically included in gross income, see part II (sec. 71 and following). For items specifically excluded from gross income, see part III (sec. 101 and following).
Please note that this DEFINITION SECTION does NOT impose a tax.
Please note that this DEFINITION SECTION does NOT impose a liability for an income tax.
I'll assume, because you know about section 61, that you know that section 1 is where a tax is imposed on taxable income.
Sec. 1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of - [...]
a tax determined in accordance with the following table:
[Tables omitted]
(b) Heads of households
There is hereby imposed on the taxable income of [...]
a tax determined in accordance with the following table:
(c) Unmarried individuals
There is hereby imposed on the taxable income of [...]
a tax determined in accordance with the following table:
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of [...]
a tax determined in accordance with the following table:
(e) Estates and trusts
There is hereby imposed on the taxable income of [...]
a tax determined in accordance with the following table:
In all five subsections, "There is hereby imposed on the taxable income" - "a tax determined in accordance with the following table:".
Zero impositions of liability using clear and unequivocal language.
The clear import of the language used does NOT impose a liability to pay the tax imposed. Liability for the tax imposed is a matter not specifically pointed out in this statute.
The liability for the tax is imposed upon a class of persons.
These are the statutes that impose specific liability on specific classes of person for the income tax imposed in section 1 using clear and unequivocal language:
Section 641 - fiduciaries.
Section 701 - partners. (Corporations can be partners.)
Section 2 - nonresident aliens.
Section 871 - nonresident aliens.
Section 876 - aliens resident in Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.
Section 877 - expatriate nonresident aliens.
Section 1461 - Chapter 3 withholding agents.
Section 1473 - Chapter 4 withholding agents.
I am none of the above. Most people are none of the above as well.
The preceding classes of person are specifically pointed out as being required to pay (made liable for) the income tax imposed in section 1. This liability is imposed in language that is just as clear and unequivocal as the distilled spirits tax liability you were shown previously. This liability is not implied. There is no doubt and there is no question that those classes of person are liable for the section 1 income tax.
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