« Reply #1 on: February 05, 2023, 06:39:27 AM »
➽ I'm a retired experienced IRS agent.
Yes. I understand that. That is why I am so thrilled that you are taking the time to publicly, and on the record, show how ignorant you are.
If I said you are showing how nescient you are, I would not be insulting you. If you admitted to the nescience you are showing, I would not insult you.
➽ And courts have answered your question over and over and over again.
Then how 'bout you cite the original case wherein the court has answered the question: 𝐖𝐡𝐚𝐭 𝐬𝐭𝐚𝐭𝐮𝐭𝐞 𝐢𝐧 𝟐𝟔 𝐔𝐒𝐂 𝐢𝐦𝐩𝐨𝐬𝐞𝐬 𝐚 𝐭𝐚𝐱 𝐨𝐧 𝐚 𝐩𝐫𝐢𝐯𝐚𝐭𝐞 𝐜𝐢𝐭𝐢𝐳𝐞𝐧'𝐬 𝐝𝐨𝐦𝐞𝐬𝐭𝐢𝐜𝐚𝐥𝐥𝐲 𝐞𝐚𝐫𝐧𝐞𝐝 𝐜𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 𝐟𝐨𝐫 𝐥𝐚𝐛𝐨𝐫?
➽ I am not bound by the IRS Mission Statement anymore. Did I say I'm retired.
True... But in replying to me, you have chosen to present your comments and your alleged knowledge as if you are still employed as 𝒶𝓃 𝑒𝓍𝓅𝑒𝓇𝒾𝑒𝓃𝒸𝑒𝒹 𝐼𝑅𝒮 𝒶𝑔𝑒𝓃𝓉. You are purporting to speak for the IRS.
➽ You might get your jollies fighting an experienced IRS agent
I'm not fighting 𝒶𝓃 𝑒𝓍𝓅𝑒𝓇𝒾𝑒𝓃𝒸𝑒𝒹 𝐼𝑅𝒮 𝒶𝑔𝑒𝓃𝓉. I'm asking him a very specific question.
If I asked you almost the same question in regard to another imposed tax the answer would be very simple and easy to supply.
𝓠: What statute in 26 USC imposes a tax on distilled spirits?
𝓐: 26 USC 5001(a).
There is hereby imposed on all distilled spirits produced in or imported into the United States a tax at the rate of $13.50 on each proof gallon and a proportionate tax at the like rate on all fractional parts of a proof gallon.
𝓠: What statute in 26 USC imposes a liability on a tax imposed on distilled spirits?
𝓐: 26 USC 5005(a).
The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1).
Now back to the question you refuse to answer:
𝐖𝐡𝐚𝐭 𝐬𝐭𝐚𝐭𝐮𝐭𝐞 𝐢𝐧 𝟐𝟔 𝐔𝐒𝐂 𝐢𝐦𝐩𝐨𝐬𝐞𝐬 𝐚 𝐭𝐚𝐱 𝐨𝐧 𝐚 𝐩𝐫𝐢𝐯𝐚𝐭𝐞 𝐜𝐢𝐭𝐢𝐳𝐞𝐧'𝐬 𝐝𝐨𝐦𝐞𝐬𝐭𝐢𝐜𝐚𝐥𝐥𝐲 𝐞𝐚𝐫𝐧𝐞𝐝 𝐜𝐨𝐦𝐩𝐞𝐧𝐬𝐚𝐭𝐢𝐨𝐧 𝐟𝐨𝐫 𝐥𝐚𝐛𝐨𝐫?
Hey... Why don't you ask Joe Banister to help you answer my question?
5 0733Dale Eastman Show me a court case that says 26 US 1 does not impose a tax on a private citizen’s domestically earned compensation for labor.
I put a like on your post because it's actually an answer of a sort.
➽ Dale Eastman Show me a court case that says 26 US 1 does not impose a tax on a private citizen’s domestically earned compensation for labor.
𝒯𝐼𝒯𝐿𝐸 𝟤𝟨 - 𝐼𝒩𝒯𝐸𝑅𝒩𝒜𝐿 𝑅𝐸𝒱𝐸𝒩𝒰𝐸 𝒞𝒪𝒟𝐸
𝒮𝓊𝒷𝓉𝒾𝓉𝓁𝑒 𝒜 - 𝐼𝓃𝒸𝑜𝓂𝑒 𝒯𝒶𝓍𝑒𝓈
𝒞𝐻𝒜𝒫𝒯𝐸𝑅 𝟣 - 𝒩𝒪𝑅𝑀𝒜𝐿 𝒯𝒜𝒳𝐸𝒮 𝒜𝒩𝒟 𝒮𝒰𝑅𝒯𝒜𝒳𝐸𝒮
𝒮𝓊𝒷𝒸𝒽𝒶𝓅𝓉𝑒𝓇 𝒜 - 𝒟𝑒𝓉𝑒𝓇𝓂𝒾𝓃𝒶𝓉𝒾𝑜𝓃 𝑜𝒻 𝒯𝒶𝓍 𝐿𝒾𝒶𝒷𝒾𝓁𝒾𝓉𝓎
𝒫𝒜𝑅𝒯 𝐼 - 𝒯𝒜𝒳 𝒪𝒩 𝐼𝒩𝒟𝐼𝒱𝐼𝒟𝒰𝒜𝐿𝒮
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:
Five classes of taxable items; five tables; five different tax rates imposed using clear and unequivocal language.
Zero impositions of liability using clear and unequivocal language.
The liability for the distilled spirits tax is imposed upon a class of persons in section 5005. Section 5005 clearly linked itself to the distilled spirits tax imposed in section 5001 by citing section 5001.
The liability for the income tax is imposed upon several classes of person in several different statutes. These statutes clearly link themselves to the income tax imposed in section 1 by citing section 1. This is the same structure as the distilled spirits tax.
To find these linking statutes I did multiple searches of the Internal Revenue Code, Subtitle A - Income Tax using the following parameters;
shall be liable;
is liable;
made liable;
shall pay;
must pay;
shall be paid;
shall be subject to tax;
shall be subject to taxation;
shall be taxable.
I have found and read with my own eyes, the law that makes the following classes of person liable for the income tax imposed in section 1 "by clear and unequivocal language".
Sec. 2. Nonresident aliens
Sec. 641. Imposition of tax [Estate or trust fiduciary]
Sec. 701. Partners, not partnership, subject to tax
Sec. 871. Tax on nonresident alien individuals
Sec. 876. Alien residents of Puerto Rico, Guam, [etc.]
Sec. 877. Expatriation to avoid tax
Sec. 1461. Chapter 3 withholding agent
Sec. 1474. Chapter 4 withholding agent
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.
You have (understandably) conflated "Compensation for Labor" with "Income".
To speed this discussion up, and save you some time writing, copying, and pasting, plus a preemptive gimme (give you) here's statute 26 USC 61(a)
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;
[...]
These are the words of the United States Senate Committee dated June 18, 1954 and the House of Representatives Committee dated March 9, 1954:
𝐻. 𝑅. 𝟪𝟥𝟢𝟢
𝒮𝑒𝒸𝓉𝒾𝑜𝓃 𝟨𝟣(𝒶) 𝓅𝓇𝑜𝓋𝒾𝒹𝑒𝓈 𝓉𝒽𝒶𝓉 𝑔𝓇𝑜𝓈𝓈 𝒾𝓃𝒸𝑜𝓂𝑒 𝒾𝓃𝒸𝓁𝓊𝒹𝑒𝓈 "𝒶𝓁𝓁 𝒾𝓃𝒸𝑜𝓂𝑒 𝒻𝓇𝑜𝓂 𝓌𝒽𝒶𝓉𝑒𝓋𝑒𝓇 𝓈𝑜𝓊𝓇𝒸𝑒 𝒹𝑒𝓇𝒾𝓋𝑒𝒹. 𝒯𝒽𝒾𝓈 𝒹𝑒𝒻𝒾𝓃𝒾𝓉𝒾𝑜𝓃 𝒾𝓈 𝒷𝒶𝓈𝑒𝒹 𝓊𝓅𝑜𝓃 𝓉𝒽𝑒 𝟣𝟨𝓉𝒽 𝒜𝓂𝑒𝓃𝒹𝓂𝑒𝓃𝓉 𝒶𝓃𝒹 𝓉𝒽𝑒 𝓌𝑜𝓇𝒹 "𝒾𝓃𝒸𝑜𝓂𝑒" 𝒾𝓈 𝓊𝓈𝑒𝒹 𝒾𝓃 𝒾𝓉𝓈 𝒸𝑜𝓃𝓈𝓉𝒾𝓉𝓊𝓉𝒾𝑜𝓃𝒶𝓁 𝓈𝑒𝓃𝓈𝑒.
These reports give rise to the term "Constitutional Income".
𝒟𝑒𝒸𝒾𝒹𝑒𝒹 𝒸𝒶𝓈𝑒𝓈 𝒽𝒶𝓋𝑒 𝓶𝓪𝓭𝓮 𝓽𝓱𝓮 𝓭𝓲𝓼𝓽𝓲𝓷𝓬𝓽𝓲𝓸𝓷 𝓫𝓮𝓽𝔀𝓮𝓮𝓷 𝔀𝓪𝓰𝓮𝓼 𝓪𝓷𝓭 𝓲𝓷𝓬𝓸𝓶𝓮 𝒶𝓃𝒹 𝒽𝒶𝓋𝑒 𝓻𝓮𝓯𝓾𝓼𝓮𝓭 𝓽𝓸 𝓮𝓺𝓾𝓪𝓽𝓮 𝓽𝓱𝓮 𝓽𝔀𝓸 𝒾𝓃 𝓌𝒾𝓉𝒽𝒽𝑜𝓁𝒹𝒾𝓃𝑔 𝑜𝓇 𝓈𝒾𝓂𝒾𝓁𝒶𝓇 𝒸𝑜𝓃𝓉𝓇𝑜𝓋𝑒𝓇𝓈𝒾𝑒𝓈.
[...]
Central Illinois Public Serv. Co. v. United States, 435 U.S. 21 (1978)
Should I believe your words, or the Supreme Court of the United State's words?
5 1007Dale Eastman If you actually took the time to read Central Illinois Public Serv. Co. v. United States, 435 U.S. 21 (1978), you'd learn that it is about the definition of "wages" in the context of income tax withholding. And the Court explicitly said:
"The income tax issue is not before us in this case. We are confronted here, instead, with the question whether the lunch reimbursements, even though now they may be held to constitute taxable income to the employees who are reimbursed, are or are not "wages" subject to withholding, within the meaning and requirements of §§ 3401-3403 of the Code, 26 U.S.C. §§ 3401-3403 (1970 ed. and Supp. V). These withholding statutes are in Subtitle C of the Code. The income tax provisions constitute Subtitle A."
Quite simply put, Central Illinois. Public Serv. Co. does not support your position. It is not about taxable gross income.
Out of curiosity, I looked into what the "similar controversies" referred to in Central Illinois Public Serv. Co. may be. (I'm a thorough researcher.) The cases cited in that context were all about tax withholding, with the exception of the Royster case, which decided whether certain reimbursements were subject to FICA, FUTA.
I'm happy to clear this matter up for you - as a retired IRS agent who did not (by the way) represent to you that he was on the clock.
« Last Edit: February 06, 2023, 09:38:07 AM by Dale Eastman »
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