Synaptic Sparks

The Income Tax

As you examine the income tax law, please remain mindful of these Supreme Court Citations.

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).

... [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)

Stating the obvious:

Stating the obvious:

Just like the distilled spirits tax law you examined on the last page, the income tax law specifies who and what it applies to.

The income tax law specifies who and what it applies to in four parts just like the distilled spirits tax law.

  1. The tax is imposed upon a taxable item.
  2. The liability for the tax is imposed upon a class of persons.
  3. The taxable item is defined.
  4. The class of persons is defined.

The income tax has this same structure that the distilled spirits tax has even though this structure is diffused throughout portions of the Internal Revenue Code in what I regard as a deliberate attempt to hide the true subjects and objects of the income tax.

The following citations have been abridged for clarity. When you do your due diligence examination of these written words of law on government or academia websites you can confirm that the omitted words have no bearing and are correctly ignored.

Verify Legal Citations

The tax is imposed upon a taxable item.

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

-HEAD-
Sec. 1. Tax imposed

-STATUTE-
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)), a tax determined in accordance with the following table:

If taxable income is: The tax is:

[Table omitted]

(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:

If taxable income is: The tax is:

[Table omitted]

(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:

If taxable income is: The tax is:

[Table omitted]

(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:

If taxable income is: The tax is:

[Table omitted]

(e) Estates and trusts
There is hereby imposed on the taxable income of -
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with the following table:

If taxable income is: The tax is:

[Table omitted]

I know what this statute "appears" to say. Remember: Do not read into the law, that which is not there. This statute does not apply to most people living and working in any of the 50 States united. Who this statute applies to will be shown below.

In all five subsections, "There is hereby imposed on the taxable income" - "a tax determined in accordance with the following table:". 

Five classes of taxable items; five tables; five different tax rates imposed on those five different classes of taxable items using clear and unequivocal language.

The liability for the tax is imposed upon a class of persons.

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;

If you know any other search term that returns a section that links to the requirement to pay the tax imposed in section 1 that I have failed to find, please email it to me via the Contact page.  Contact

Liabilities of corporations and organizations were ignored.

The liability for the tax is imposed upon a class of persons.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter J - Estates, Trusts, Beneficiaries, and Decedents Tax & Liability Imposed
PART I - ESTATES, TRUSTS, AND BENEFICIARIES
Subpart A - General Rules for Taxation of Estates and Trusts

Sec. 641. Imposition of tax

(a) Application of tax
The tax imposed by section 1(e) shall apply to the taxable income of estates or of any kind of property held in trust, including -
[...]
(b) Computation and payment
The taxable income of an estate or trust shall be computed in the same manner as in the case of an individual, except as otherwise provided in this part. The tax shall be computed on such taxable income and shall be paid by the fiduciary. For purposes of this subsection, a foreign trust or foreign estate shall be treated as a nonresident alien individual who is not present in the United States at any time.

Note that a foreign trust or foreign estate is to be treated like a nonresident alien. This is the same class of person that the regulations under section 6109 say must submit a taxpayer identifying number.

This statute imposes a liability upon a fiduciary for a section 1 tax on the taxable income of an estate or trust "by clear and unequivocal language". 

I'm not a fiduciary.

The liability for the tax is imposed upon a class of persons.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter K - Partners and Partnerships
PART I - DETERMINATION OF TAX LIABILITY

Sec. 701. Partners, not partnership, subject to tax
A partnership as such shall not be subject to the income tax imposed by this chapter. Persons carrying on business as partners shall be liable for income tax only in their separate or individual capacities.

This imposes a liability for "income tax" upon a partner "by clear and unequivocal language". 

I'm not a partner.

The liability for the tax is imposed upon a class of persons.

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. 2. Definitions and special rules
(d) Nonresident aliens
In the case of a nonresident alien individual, the taxes imposed by sections 1 and 55 shall apply only as provided by section 871 or 877.

What about in the case of resident Citizens?

This statute tells us the liability for the tax imposed in section 1 is imposed upon a nonresident alien individual with a proviso.

I'm not a nonresident alien individual.

Section 55 - Alternative Minimum tax.

The liability for the tax is imposed upon a class of persons.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter N - Tax Based on Income From Sources Within or Without the United States          
PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subpart A - Nonresident Alien Individuals

Sec. 871. Tax on nonresident alien individuals
(b) Income connected with United States business - graduated rate of tax
(1) Imposition of tax
A nonresident alien individual engaged in trade or business within the United States during the taxable year shall be taxable as provided in section 1 or 55 on his taxable income which is effectively connected with the conduct of a trade or business within the United States.

This statute imposes a liability upon a nonresident alien individual for section 1 taxes upon the nonresident alien individual's taxable income "by clear and unequivocal language".

I'm not a nonresident alien individual.

Section 55 - Alternative Minimum tax.

The liability for the tax is imposed upon a class of persons.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter N - Tax Based on Income From Sources Within or Without the United States
PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subpart A - Nonresident Alien Individuals

Sec. 876. Alien residents of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands
(a) General rule
This subpart shall not apply to any alien individual who is a bona fide resident of Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands during the entire taxable year and such alien shall be subject to the tax imposed by section 1.

This one requires careful reading. It says the rules for nonresident alien individuals don't apply to the listed (resident) alien individuals. It does say the listed resident alien individuals shall be subject to the section 1 tax.

This section imposes a liability upon an alien individual resident in Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands for a section 1 tax upon said alien individual's taxable income "by clear and unequivocal language". 

I'm not an "alien individual" resident in Puerto Rico, Guam, American Samoa, or the Northern Mariana Islands.

The liability for the tax is imposed upon a class of persons.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter N - Tax Based on Income From Sources Within or Without the United States
PART II - NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subpart A - Nonresident Alien Individuals

Sec. 877. Expatriation to avoid tax
(a) Treatment of expatriates
(1) In general
Every nonresident alien individual to whom this section applies and who, within the 10-year period immediately preceding the close of the taxable year, lost United States citizenship shall be taxable for such taxable year in the manner provided in subsection (b) if [...]
(b) Alternative tax
A nonresident alien individual described in subsection (a) shall be taxable for the taxable year as provided in section 1 or 55, except that - [...]

This statute imposes a liability upon a nonresident alien individual for a section 1 tax upon the taxable income of said nonresident alien individual "by clear and unequivocal language". 

I'm not a nonresident alien individual.

Section 55 - Alternative Minimum tax.

The liability for the tax is imposed upon a class of persons.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 3 - WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS
Subchapter B - Application of Withholding Provisions

Sec. 1461. Liability for withheld tax
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.

This section imposes a liability for the income tax, upon persons who pay nonresident aliens and foreign corporations "by clear and unequivocal language". 

Such a person is a "Chapter 3 withholding agent". 

I am not a withholding agent.

The liability for the tax is imposed upon a class of persons.

TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 4 - TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS

-HEAD-
Sec. 1474. Special rules

-STATUTE-
(a) Liability for withheld tax
Every person required to deduct and withhold any tax under this
chapter is hereby made liable for such tax and is hereby
indemnified against the claims and demands of any person for the
amount of any payments made in accordance with the provisions of
this chapter.

This section imposes a liability for the income tax, upon persons who pay foreign financial institutions and other foreign entities "by clear and unequivocal language". 

Such a person is a "Chapter 4 withholding agent". 

I am not a withholding agent.

The liability for the tax is imposed upon a class of persons.

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".

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.

I am "exempt from taxation unless the same is imposed by clear and unequivocal language." So are  you.

The main evidence supporting my statement that "The requirement to pay an "income" tax on compensation for labor or service does not apply to most people living and working in any of the 50 States united" is what is NOT on this page. You have no proof that I didn't deliberately omit the statute that sinks my statement, (because I can't show you what is not in the law.)

If you think my search missed the statute where the liability for the section 1 tax is imposed by clear and unequivocal language upon you or I (Citizens of any of the 50 States united), then ask the IRS to show it to you. Don't hold your breath waiting for an answer in clear and unequivocal language though.

Other's 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. I'll show you those answers later in this website. Those answers are part of the reason I know what I have written on this page is correct.

I'm not going to ask the IRS or any other 'government' agency to show me the law that makes me liable for the income tax. I'm telling them who the WRITTEN words of law make "liable" for the income tax with this page. I've done my research. I've read the law. 

In doing my research, I've also looked for answers from tax accountants and tax lawyers on the internet. I'm going to present, and dissect, their standard answer to the question "What law makes me liable for the income tax?" on the next page.