Submitted by Anonymous

Taxation is an attribute of sovereignty. That over which the taxing authority is not sovereign is not a suitable object for taxation. Our form of government is “guaranteed” to be a “Republican” form where People are sovereign. (Ref: Constitution, Article IV, Section 4. — States are not permitted to tax federal property or tax federal purchases.

If a tax upon the labors of a Sovereign Citizen properly existed it would authorize the subordinate government to seize 100% of the Citizen’s earnings. ‘Reasonable’ is not a limitation for a tax. It is not a matter of concern to the court if the tax destroys the object being taxed. Such a law would authorize slavery. No such law exists.

If the 16th Amendment is construed to authorize seizure of a Citizens’ earnings, it is in direct conflict with the Constitution. Article IV, Section 4 establish the federal government has a duty: “The United States shall guarantee to every State in the Union a Republican Form of Government…” A Republican form of government rests Sovereignty in the People. If the political powers of a corrupt government can seize unlimited assets of its Citizens by taxation, under color of law, it is tyranny. A government that corrupts the election of representation is not different. The Constitution mandates a duty to judicially review any alleged infringement of the Citizen’s Sovereignty. An Amendment cannot be used to alter or negate any core provision of the Constitution. Ref. Article VI, clause 2.

LIBERTY, enshrined in the 5th and 14th Amendments, includes the Citizen’s opportunity to Pursue a Livelihood as a fundamental Right. Such Rights, similar to your Right to a Trial by Jury, are not suitable objects for taxation or fee. If it were otherwise, all Rights could be taxed out of existence. [87,000 new IRS agents are getting hired to harass ‘domestic terrorists’.] Ref 16A, American Jurisprudence 2nd, Constitutional Law §§ 616-617 (2009).

26 USC §1 authorizes an income tax on the “taxable income” of an individual. ‘Taxable income’ is not legally defined. If you wish to donate to the government, they will take your money—and demand more. This statute is never alleged to be violated in an indictment and is therefore not submitted to contestation with the burden of proof upon the plaintiff.

26 USC §871 imposes an excise tax upon “non-resident aliens” for the privilege of being permitted into the USA. The government does not extend a privilege for the pursuit of a livelihood by Citizens. We live in a Republic. Ref. Preamble; Art. IV, Sec, 4,

Violations of 26 USC §§7201-7215 are frequently alleged in indictments. The Supreme Court, relying upon the Congressional Record, has identified those penalty statutes as applying to all taxes in Title 26. They cannot allege violation of a “known legal duty” as required for a valid indictment. Ref. Sansone v. US, 380 US 343, 348.

IRS relies upon a citizen signing a tax form, under oath, over the caveat of “taxpayer’s name” to identify you as legally responsible for a tax. You have just sworn that you legally owe a tax. Ref. 26 USC §7701 (a)(14). The court accepts your affidavit. The income tax is a known scam enforced by a perfidious judiciary.

Lawyers who aggressively make this claim face lose of license and HAVE been sent to jail on bogus charges.

State courts have repeatedly covered up similar challenges to state income taxes, earnings taxes, and occupational licenses, to avoid an exempt precedent from becoming established.

IRS Exempt Tax form #4852 has been claimed by Pete Hendrickson as successfully recovering prior years’ income taxes erroneously paid to the IRS.

WARNING: The positioning of the “burden of proof” is critical. Due Process requires the Petitioner to prove the validity of any claimed authority. If the BOP can be shifted by the court to the citizen to prove the tax authority does not exist, they will require proof that there is no possible way the tax might be valid. Such a proof is impossible. This shift doomed the Springer case. Springer v US, 102 US 586, (1881).

The Supreme Court declared Springer’s claim the income tax was an unapportioned Direct Tax and therefore unconstitutional was not valid. The court added that the only alternate Constitutional tax was an indirect tax of either an impost, a duty, or an excise tax. Since a duty or impost relates to merchandise crossing a territorial boundary, by deduction, an income tax must be an excise tax.

Tax denier Sherry Peel Jackson was convicted of tax charges in 2008. A Opinion declares several tax protester theories by Jackson were denied by the court. There is no claim the court declared the income tax did not improperly infringe on Constitutional Rights. The court’s shift of the BOP doomed her case.

The 16th Amendment attempts to expand the definition of taxable income; some federal courts have opined it removes all restrictions on federal taxation. In reality, such a concept would convert a Sovereign Citizen immune from taxation [except for an excise tax on a privilege received] into a subject that can be forced to give 100% of their earnings to the ruler. That would stand the Constitution on its head and is a coup that is currently obsessed with nuclear war-mongering against two of the most powerful nations of the world. The power to tax is the power to destroy. Such an act would violate the judge’s oath of office and negate the jurisdiction of the judge. The prohibitive cost of appeals, and denial of certiorari, along with a judicial lucrative self-interest, has resulted in no reviews by the SCOTUS.

The federal power to tax is authorized as a direct tax and an indirect tax. The SCOTUS ruled the income tax was not a direct tax in 1881; it was an indirect tax of a duty, impost or excise. An excise is the only option and requires a privilege being received by the tax object. A non-resident alien is taxed at 26 USC §861 on the privilege of being in the U.S. A corporation is taxed at §12 on the privileges of immortality and limited liability. A Sovereign Citizen does not receive a privilege.

The 16th Amendment attempts to impose an income tax on a Sovereign Citizen without granting a privilege. The Amendment is to nullify a core Right established by the Constitution. Core Rights, such as a Trial by Jury, cannot be nullified or conditioned by Amendment. If it were otherwise, the Constitution becomes a worthless scrap of paper. The Amendment is an attempt to complete a coup. Judicial support for a coup would violate their oath of office and void jurisdiction and leads to treason.

The SCOTUS recently weaponized the IRS in the case of Moore v IRS with a ruling that income does not have to be received to be taxable. Dividends that were plowed back into the company increased the value of stock owned and the IRS assessment on the increased value was ruled valid. After a few years of introduction, the increased value of your home from inflation or from improvement, or the junk pile behind the barn, is subject to assessment and taxation. The burden of challenge can ruin most citizens.