I know how to revolutionize our income tax system.

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Gregg
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Re: I know how to revolutionize our income tax system.

Post by Gregg »

Jameson3171 wrote:
Jeffrey wrote:Out of curiousity, since the goal here is to eliminate the income tax, what exactly is it Tax Protesters want to replace it with?

National 39.6% sales tax? National property tax? An apportioned income tax?
Consumption tax like it was supposed to be. Everything is taxed! The United States was doing just fine before the 16th amendment. And the 16th amendment allows businesses to get taxed not individuals. The founding fathers fought a bloody war for our freedom and independence from the British that were taxing us to death. If everyone had more money in your pockets, they would purchase more commodities. Walmart already issued a press release stating that their products have a mark up just for taxes. In other words they are transferring their income tax on to the consumer.
Before the 16th Amendment, we had the world's 33rd largest army and a whole list of equally astounding and true facts that indicate the difference in scale of government expenses.

Businesses do not pay taxes, they only include them in costs passed onto consumers. Playing with that fact can be tricky, too. Say, you want to tax the rich and not the working class, so you pass a tax on yachts. Great idea? Not really, the rich decide for a time to buy second homes instead or start collecting rare coins, whatever, we divert our disposable income and if we HAVE to have a big boat, we buy a used one. The net result is the tax doesn't raise much money, the obnoxious rich guy you hate has a new plane instead of a new boat, and thousands of working class guys who used to build boats are out of a job. It really happened.

The "intolerable acts" of 1765, which are the "taxing us to death" part of your rant above were really quite reasonable taxes, not very high and enacted to help the crown pay the expenses of The French and Indian War, fought in America to protect the colonies. Long before the shooting started, all of these taxes had in fact been repealed save the tax on tea (and why Americans drink mostly coffee to this day, alone among the former British dominions) Our forefathers fought the war (and it wasn't very bloody as wars go either...) for the principle of representation in Parliament, less than a third of the colonists at the time actively supported the revolution. Hardly ''taxed to death'', more correctly ''annoyed at the 3 cent a bottle tax on Coke'' but really, to the point of organized and armed rebellion mad at the not being allowed to vote".

If you reduce taxes, you have to reduce spending, so lets put more money into people's pockets!
First item, your own suggestion that we stop sending billions overseas, I assume you mean foreign aid. First I would point out that by GDP the USA is not in the top 10 donor nations, there's a valid argument we should give more. But we're making omelets here and a few eggs are gonna get broke. A third of foreign aid is military so its not included in our military budget (and we'll get to that) but it goes to the same place so we'll discuss it later. The rest amounts to $19 Billion, thirty bucks for every man woman and child in America, but since the "one percent" pay close to 50% of income taxes it actually works out to $1600 for me and you $15 or less. I'd rather them go ahead and spend that money, though. My logic here is its cheaper to give money to Egypt, Jordan, Palestine and Lebanon to not start another middle east war than it is to have one of them close the Suez Canal and cause gasoline to jump to $5 a gallon again. i know its more money for commodities but given the choice between more for gas or more for The Chili Dog non Tax Deductible Retirement Hookers and Blow Fund, well which one are you gonna support? So. seeing as non military aid often helps people, usually creates goodwill towards us that prevents certain sects wanting to fly airliners into our buildings and shooting at each other over what kind of carbs you use to make a felafel, the Foreign Aid is kind of like cheap insurance where we know we're gonna have a claim if we don't pay the premium. Lets just leave that one alone.

The next big thing to go after is Military Spending. Lots to save there. I mean, they have military contractors EVERYWHERE I look. You can't drive across any congressional district without seeing some major or minor military industrial complex kind of place. Where I live. GE builds jet engines for fighter planes. Well, parts of the engines, which are assembled in Connecticut, and then shipped to Washington and Palmdale California and St Louis and Texas to actually go into the planes which are also built in Georgia, Massachusetts and South Carolina. All these planes then get deployed with the accompanying bases in Maine, New York, Missouri, etc....in all I'd say about 435 congressional districts are involved. And you're talking about eliminating jobs in every one of them, so saving the taxpayers a few bucks is gonna put an awful lot of these taxpayers out on the street, always a popular move. You go ahead on that one sparky, I'll sit this one out.

You know its starting to look like your '' If everyone had more money in your pockets'' is just a half thought through idea from one who thinks all our problems are easily solved in the space of a commercial break and involve kicking out the Fed, ending the income tax and impeaching Obama.

Its too bad we can't go back to the world before the 16th Amendment and come up with a plan that would expand our national wealth the the extreme that would allow us 10-15 years longer lifespan, vastly improved health care, a military so mighty as to be virtually unassailable, intelligence services that while they occasionally cross the line still prevent hundreds of incidents that we wil never even know about. A future with a government controlled central bank that is still privately owned, but not subject to the whims of one or two robber barons like JP Morgan that serves to incubate our money supply and return most of the profits back to the Treasury. If we could only create a world where the USA was a major player in business, politics, banking and science, a world where instead of most young men growing up to be farmers or working the land in some way to concentrate that industry into one that could produce more than half the food in the world with less than 1% of the workforce, leaving the other 99% to do more positive growth things like create new industries, build more technology and grow our collective wealth exponentially. The downside is of course,this will create a bigger government, more expensive and everyone is going to have to pitch in, and pitch in more, in some cases almost half of what you make if you make a lot, so that everyone can share the wealth of this more modern world. I don't just want a horseless carriage like the Ford guy out in Dearborn, I want a 440 HP Mustang, in bright red, with power windows, air conditioned, leather seats, a gertag 6 speed transmission and airbags, safety glass speed rated radial tires and satellite radio and navigation. and all for the about the same inflation adjusted dollars as the Model T

So, Mr 1912 freedom lover, would you agree to pay a little, with half paying nothing at all, most paying about 15% and even the stinking rich paying roughly 50% to find Nirvana?
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Re: I know how to revolutionize our income tax system.

Post by NYGman »

Jameson3171 wrote: Go to kickingenetrtainment.us And register then go to the 16th amendment frivolous arguments that is in the categories. Then we will dispute this logically!
Went to your site, registered with dummy email address, but I see only this:

http://constitution.findlaw.com/amendme ... ion01.html

INCOME TAX
History and Purpose of the Amendment
The ratification of this Amendment was the direct consequence of the Court's decision in 1895 in Pollock v. Farmers' Loan & Trust Co., 1 whereby the attempt of Congress the previous year to tax incomes uniformly throughout the United States 2 was held by a divided court to be unconstitutional. A tax on incomes derived from property, 3 the Court declared, was a ''direct tax'' which Congress under the terms of Article I, Sec. 2, and Sec. 9, could impose only by the rule of apportionment according to population, although scarcely fifteen years prior the Justices had unanimously sustained 4 the collection of a similar tax during the Civil War, 5 the only other occasion preceding the Sixteenth Amendment in which Congress had ventured to utilize this method of raising revenue. 6

Nothing in there would lead me to believe anything other than what we have been saying, the the 16th amendment was enacted to override Pollock, and allow for an income tax. How on earth does what you posted above, which is completely contrary to your position, support your position.

It is like we show you 4 lights, and you insist on telling us that there are really 5 lights, when we know, and all legal authority points to there being only 4 lights. Yet you insist we believe that there are 5 lights. Well, James, there are only 4 lights....

http://www.youtube.com/watch?v=o_eSwq1ewsU

One more quick note, thanks for the site info, a quick whois provides the full identity of our tax cheat.
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Re: I know how to revolutionize our income tax system.

Post by Famspear »

Jameson3171 wrote:The Court actually states in the Brushaber decision that the belief that the 16th Amendment authorizes a direct non-apportioned income tax is an erroneous assumption that is the cause of all the confusion. Go to kickingenetrtainment.us And register then go to the 16th amendment frivolous arguments that is in the categories. Then we will dispute this logically!
No, we're already explained this to you -- logically. So, there's nothing left to dispute.

And, you're missing the point. In effect, you're trying to convince the rest of us that a direct non-apportioned income tax is unconstitutional under the Sixteenth Amendment. But that's not what the Court SAID in Brushaber (or in any other case), that's not what the Court RULED, and that's not a correct statement of the law.

Rather than re-copying and re-pasting what the court SAID, you need to focus on what the court DECIDED. You, and hundreds of other people like you, have done this for years: copying and pasting material from Supreme Court opinions, and then arguing that the material means something other than what the court said, and that the court ruled something other than what the court ruled.

You are wrong. You don't know how to read legal materials.

Focus on the concepts of judicial precedent and stare decisis. Concentrate on what the courts DECIDE. The U.S. Court of Appeals for the Ninth Circuit has explained this concept this way:
Stare decisis is the policy of the court to stand by precedent; the term is but an abbreviation of stare decisis et quieta non movere — "to stand by and adhere to decisions and not disturb what is settled." Consider the word "decisis." The word means, literally and legally, the decision. Nor is the doctrine stare dictis; it is not "to stand by or keep to what was said." Nor is the doctrine stare rationibus decidendi — "to keep to the rationes decidendi of past cases." Rather, under the doctrine of stare decisis a case is important only for what it decides — for the "what," not for the "why," and not for the "how." Insofar as precedent is concerned, stare decisis is important only for the decision, for the detailed legal consequence following a detailed set of facts.
--United States Internal Revenue Serv. v. Osborne (In re Osborne), 76 F.3d 306 (9th Cir. 1996) (edited to add larger font).
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Re: I know how to revolutionize our income tax system.

Post by Pottapaug1938 »

I'm not going to even address Jamie's latest word games -- they are just more from the same steaming heap. It's lockdown time, unless Jamie can show us proof -- not more word salad -- proving that his fantasies have any legal substance.
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Re: I know how to revolutionize our income tax system.

Post by LPC »

The idea that a "direct tax" is one imposed directly on a person is completely inconsistent with the unanimous decision of the Supreme Court in Hylton v. United States, 3 U.S. 171 (1796). Three of the four justices who decided the case wrote opinions (separate opinions was the usual practice of that day), and all four justices agreed that “direct tax” did not apply to an annual tax imposed on a citizen of Virginia for the private ownership of carriages.

And two of the justices were members of the Constitutional Convention that wrote the Constitution.
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Re: I know how to revolutionize our income tax system.

Post by Famspear »

"thus destroying the two great classifications" Is referring to the 16th amendment and Article. I. Section. 8., clause 1...
No.

The phrase "two great classifications" mentioned in the longer phrase "thus destroying the two great classifications" is a reference to the two great classifications of TAXES: direct taxes and indirect taxes.
The 16th amendment did not repeal, revoke, or change Article. I. Section. 8...
The 16th Amendment did not "need" to "repeal revoke, or change" Article I, section 8 of the Constitution. The purpose of the Amendment was to overrule the Pollock decision, and that is what it did.
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Re: I know how to revolutionize our income tax system.

Post by notorial dissent »

Jimmy, there is no question that the framers knew what direct and indirect taxation were, particularly since they went to all the trouble to actually put it in the constitution. However, the determination of what was or wasn't of those classes would have ultimately been left up to the courts, and probably the Congress. The Pollock court was divided on the matter, and a previous court had ruled that the same Income Tax was constitutional. The fact that the Pollock court ruled one way does not preclude the possibility that a later court would have found otherwise as has happened from time to time. However, to forestall that sort of future wrangling, a constitutional amendment was proposed and passed making Income Taxes an exception to the direct indirect rules. SO IT DOESN'T MATTER ANY LONGER. In fact the courts in general today cannot seem to agree as whether it is direct or indirect, another reason the rule was changed.

Pollock, is however irrelevant as it was constitutionally over ruled by the 16th, as is pointed out in Brushaber. The Constitution can be and has been amended several times, you might have heard of that somewhere.

Brushaber v. Union Pacific R. Co.240 U.S. 1 (1916) wrote:... but that the whole purpose of the Amendment was to relieve all income taxes when imposed from apportionment from a consideration of the source whence the income was derived. Indeed, in the light of the history which we have given and of the decision in the Pollock case, and the ground upon which the ruling in that case was based, there is no escape from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided -- ...

... the Amendment provides that income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. ...

... thus destroying the two great classifications which have been recognized and enforced from the beginning, is also wholly without foundation since the command of the Amendment that all income taxes shall not be subject to apportionment by a consideration of the sources from which the taxed income may be derived ...


Brushaber says exactly the opposite of what you claim and want it to say.
The fact that you sincerely and wholeheartedly believe that the “Law of Gravity” is unconstitutional and a violation of your sovereign rights, does not absolve you of adherence to it.
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Re: I know how to revolutionize our income tax system.

Post by nattyb »

Jameson3171 wrote: The Court actually states in the Brushaber decision that the belief that the 16th Amendment authorizes a direct non-apportioned income tax is an erroneous assumption that is the cause of all the confusion. Go to kickingenetrtainment.us And register then go to the 16th amendment frivolous arguments that is in the categories. Then we will dispute this logically!
Jameson, you are absolutely correct. I agree. The court said that all direct taxes must be apportioned. Now, please if you will, show us where this true statement logically takes us.
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Re: I know how to revolutionize our income tax system.

Post by LPC »

nattyb wrote:
Jameson3171 wrote: The Court actually states in the Brushaber decision that the belief that the 16th Amendment authorizes a direct non-apportioned income tax is an erroneous assumption that is the cause of all the confusion. Go to kickingenetrtainment.us And register then go to the 16th amendment frivolous arguments that is in the categories. Then we will dispute this logically!
Jameson, you are absolutely correct. I agree. The court said that all direct taxes must be apportioned. Now, please if you will, show us where this true statement logically takes us.
Oh God, please don't encourage him.

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Re: I know how to revolutionize our income tax system.

Post by grixit »

. wrote:
Lock the thread with the exception of Jameson being able to post his actual results. The silence will be deafening and illuminating.
Seconded.
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Re: I know how to revolutionize our income tax system.

Post by Pottapaug1938 »

grixit wrote:
. wrote:
Lock the thread with the exception of Jameson being able to post his actual results. The silence will be deafening and illuminating.
Seconded.
Supported.
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Re: I know how to revolutionize our income tax system.

Post by Jameson3171 »

The Observer wrote:
Pottapaug1938 wrote:Well, unless Jameson can come up with something about 100 trillion times better than he has given us here, I don't propose to engage him in debate on this subject -- UNLESS he can come up with court cases which DIRECTLY support his assertions (i.e., that they have actually worked).
I would say that would be an excellent decision. Jameson3171 has already shown that he does not understand the rulings from Brushaber, Pollock and other cases regarding income tax. He has shown he does not even understand what he is entitled to receive from a FOIA request. And he has shown he is going down the same path that hundreds of tax protesters have gone down already - a path that ends in defeat. But no matter what anyone says to him, he will ignore it in his pursuit of the proverbial pony hiding in the manure pile.

So why waste your time on him?
Show me any text cited in the Brushaber that allows the 16th amendment to levy a direct tax on income that is earned. Read the case you tool! http://caselaw.lp.findlaw.com/scripts/g ... 40&invol=1
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Re: I know how to revolutionize our income tax system.

Post by Jameson3171 »

Pottapaug1938 wrote:Jameson also claimed that he has stopped levy attempts by the IRS and Massachusetts DOR by "appealing" the levies with something he calls "physical evidence". Well, Jameson -- UNLESS your appeals are SUCCESSFUL, and the courts do not overturn those decisions, you've got bupkis. I live in Massachusetts as well; and in my days as a lawyer I dealt with tax levies more than once. You either pay up, or prove that the levies are invalid; but you have to get the courts to side with you.

You're declaring victory in the top of the third inning, with the Red Sox coming up to bat.
Look! I am not going to court! The state and the IRS has their own appeals offices. The state and the IRS has not collected one time from a levy. They have been trying for of 7 years now. They cannot refute my claims, therefore they become voided.
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Re: I know how to revolutionize our income tax system.

Post by Jameson3171 »

Famspear wrote:
Jameson3171 wrote:The lower courts are not case law, only decisions made by the Supreme Courts are. The lower courts won't allow this to be heard! Why not just put an end to it legally rather then calling it frivolous when it is clearly not frivolous. Have you ever heard of corruption?
Wrong. The decisions of lower courts are indeed case law.

And, no, almost all tax cases are decided by the lower courts. The arguments you are making are typical of those raised AND HEARD AND DECIDED by the lower courts.

Again, you are hung up on the term "direct tax."

It matters not whether a given income tax is or has ever been considered a "direct tax." The Pollock decision was overruled by the Sixteenth Amendment.

And no, the courts are not corrupt. That's another old tax protester argument.

PS: Your ability to understand Jensen is no better than your ability to read court opinions.
Show me! Show me any text that supports your claim. Show me any text in the Brushaber case that supports that the 16th allows a direct tax on income. Here smart one.

Here is text from the case; Second, that the contention that the Amendment treats a tax on income as a direct tax although it is relieved from apportionment and is necessarily therefore not subject to the rule of uniformity as such rule only applies to taxes which are not direct, thus destroying the two great classifications which have been recognized and enforced from the beginning, is also wholly without foundation since the command of the Amendment that all income taxes shall not be subject to apportionment by a consideration of the sources from which the taxed income may be derived [240 U.S. 1, 19] http://caselaw.lp.findlaw.com/scripts/g ... 40&invol=1
Last edited by Jameson3171 on Tue Mar 24, 2015 1:57 pm, edited 1 time in total.
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Re: I know how to revolutionize our income tax system.

Post by Pottapaug1938 »

It's lockdown time, folks. Not only does Jameson not have any sort of proof that his fantasies have any legal validity whatsoever, and not only is he incapable of understanding that his copypasta and word salad are worthless and that IT IS AN OPINION OF AN APPELLATE COURT, OR AT LEAST AN UNAPPEALED AND FINAL OPINION OF A TRIAL COURT which is the only acceptable proof, here, that his fantasies are legally valid, he is now regurgitating the same old tired arguments he has served up to us in the past, and playing the old "they didn't refute my arguments, so they are valid" game.

Put this thread out of its misery, please. Jameson is never going to catch on, so it serves no useful purpose any longer.
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Re: I know how to revolutionize our income tax system.

Post by Jameson3171 »

Famspear wrote:Here's how Jameson is now introducing the link to the Russo masterpiece in the initial posting in this thread:
This is just a in [sic] theory discussion! Before you start insinuating that I'm not reading the case law correctly. Watch this before you make any comments about I got it wrong.
:lol: :lol: :lol: :lol: :lol:

Oh, this is rich!

Tell me, Jameson, do you even know what the Supreme Court held in the Brushaber case? Were you not aware that the taxpayer LOST the case? Were you not aware that the taxpayers lost in the other cases you cited in your initial post?

Here are summaries of what happened in Brushaber:

The taxpayer argued that the Revenue Act of 1913, imposing income taxes that are not apportioned among the states according to each state's population, was unconstitutional. THE COURT RULED THAT THE ACT WAS CONSTITUTIONAL.

The taxpayer argued that the Revenue Act of 1913 violated the Fifth Amendment's prohibition against the government taking property without due process of law. THE COURT RULED THAT THE ACT DID NOT VIOLATE THE FIFTH AMENDMENT.

The taxpayer argued that the Revenue Act of 1913 violated the uniformity clause of Article I, Section 8 of the U.S. Constitution. THE COURT RULED THAT THE ACT DID NOT VIOLATE THAT CLAUSE.

THE TAXPAYER LOST THE CASE, EINSTEIN.

Jamie, go back and read the actual texts of these cases.
Frank Brushaber filed this suit not because tax was being taken from him, and NOT because he had to pay the tax himself on his own income, but to contest the burden laid upon his corporation in being forced to bear the burden and expense of being made a federal tax collector in the form of a Withholding Agent, and as such, to consequently collect income tax for the federal government from certain persons. As a shareholder (an owner of the company), Frank Brushaber had legal standing to contest the legal and economic burdens placed on the company by the legislation in mandating that the company collect tax for the federal government from certain persons.

Corporation and business are taxable under the 16th amendment and therefore valid because they are indirect not direct.
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Re: I know how to revolutionize our income tax system.

Post by Jameson3171 »

Famspear wrote:Jamey wrote:
There is no evidence that supports that the 16th amendment authorizes are direct tax on incomes. Income is not even defined in the Internal Revenue Code. All the Supreme Court rulings on the 16th amendment clearly state that income cannot be taxed directly.
No. Neither the U.S. Supreme Court nor any other court has ever ruled any such thing. In EVERY SINGLE CASE where people have tried to make that argument, THE GOVERNMENT HAS WON and the person making that argument LOST.
The 16th Amendment did not authorize direct taxation without apportionment.
Yes, the 16th Amendment authorizes direct taxation without apportionment.
The Court actually states in the Brushaber decision that the belief that the 16th Amendment authorizes a direct non-apportioned income tax is an erroneous assumption that is the cause of all the confusion.
No, that's not what the Court states in that case. This is what the Court states:
The various propositions are so intermingled as to cause it to be difficult to classify them. We are of opinion, however, that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes....
That's what the Court SAID.

But that's not what the Court RULED.

In the rest of the opinion, the Court was essentially saying that the federal income tax is not a direct tax; it is an indirect tax (an "excise"). The Court was essentially saying that the 16th Amendment overruled the Pollock case.

In Brushaber, THE SUPREME COURT UPHELD THE FEDERAL INCOME TAX THAT HAD BEEN SIGNED INTO LAW IN OCTOBER 1913, UNDER THE SIXTEENTH AMENDMENT (WHICH HAD BECOME PART OF THE CONSTITUTION EARLIER THAT YEAR). That income tax was indeed imposed DIRECTLY on people who realized income. The Court REJECTED the argument that the tax law was unconstitutional.
The Court’s decision taken in the Brushaber case absolutely did not say that the 16th Amendment authorizes a direct, nonapportioned income tax.

The Court recognized that since the power granted by the Amendment to tax income, by virtue of the wording of the 16th Amendment itself, is "without apportionment", then it cannot be applied as a direct tax, because direct taxes MUST still be apportioned, as per Article 1, Section 2, Clause 3, and must be laid in proportion to the census, as per Article 1 Section 9, Clause 4. So, under the 16th Amendment, the income tax authorized is an indirect tax, not a direct tax. And the 16th Amendment also does not provide for any “new” type of tax, or power to tax, or third category of federal taxation, besides direct and indirect.
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Re: I know how to revolutionize our income tax system.

Post by notorial dissent »

Jameson3171 wrote:Show me any text cited in the Brushaber that allows the 16th amendment to levy a direct tax on income that is earned. Read the case you tool! http://caselaw.lp.findlaw.com/scripts/g ... 40&invol=1
Direct quotes from Brushaber.
Brushaber v. Union Pacific R. Co.240 U.S. 1 (1916) wrote:... but that the whole purpose of the Amendment was to relieve all income taxes when imposed from apportionment from a consideration of the source whence the income was derived. Indeed, in the light of the history which we have given and of the decision in the Pollock case, and the ground upon which the ruling in that case was based, there is no escape from the conclusion that the Amendment was drawn for the purpose of doing away for the future with the principle upon which the Pollock case was decided -- ...

... the Amendment provides that income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment. ...

... thus destroying the two great classifications which have been recognized and enforced from the beginning, is also wholly without foundation since the command of the Amendment that all income taxes shall not be subject to apportionment by a consideration of the sources from which the taxed income may be derived ...
The fact that you sincerely and wholeheartedly believe that the “Law of Gravity” is unconstitutional and a violation of your sovereign rights, does not absolve you of adherence to it.
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Re: I know how to revolutionize our income tax system.

Post by NYGman »

So lets complete a Form 3949A, laying out your tax position for not paying tax, and submit it to the IRS. I am sure if you are so certain of your tax position, you would have no issues with self reporting yourself. If you need help, I can always do one for you...
The Hardest Thing in the World to Understand is Income Taxes -Albert Einstein

Freedom's just another word for nothing left to lose - As sung by Janis Joplin (and others) Written by Kris Kristofferson and Fred Foster.
Famspear
Knight Templar of the Sacred Tax
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Re: I know how to revolutionize our income tax system.

Post by Famspear »

Jameson3171 wrote:The Court’s decision taken in the Brushaber case absolutely did not say that the 16th Amendment authorizes a direct, nonapportioned income tax.

The Court recognized that since the power granted by the Amendment to tax income, by virtue of the wording of the 16th Amendment itself, is "without apportionment", then it cannot be applied as a direct tax, because direct taxes MUST still be apportioned, as per Article 1, Section 2, Clause 3, and must be laid in proportion to the census, as per Article 1 Section 9, Clause 4. So, under the 16th Amendment, the income tax authorized is an indirect tax, not a direct tax. And the 16th Amendment also does not provide for any “new” type of tax, or power to tax, or third category of federal taxation, besides direct and indirect.
You continue to bob and weave, but it's getting you nowhere.

You still don't seem to understand the import of what the Court said in Brushaber.

If the federal income tax is an indirect tax, then there is no apportionment requirement for income taxes.

More to the point: Under the Sixteenth Amendment, it matters not whether a given income tax is a "direct tax" or an "indirect tax." If it's an income tax, it's not required to be apportioned.

We've already been through this. It's not going to change, no matter how many ways you try to bob and weave.

8)
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet