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As pointed out the income tax is Constitutionally derived. The tax law taxes all income, whatever the source or origin. It therefore makes NO difference how you endorse your checks, it is all taxable.
You don't give us enough data about your tax audit. It may be you got a pass because the other issues in your tax return yielded no income in any event. Also, non-filing for 25 years does not prove non-taxablity, it simply means you commited 25 years of tax crimes by failing to report, unless you are below the taxablity limits.
What you are advocating is criminal tax evasion. Your enorsement does not change the taxablity of the reciept of the check.
What your are advocating is a marginal theory, that will penalize you if caught. While you may have a justification of you position were you arguing it in 1790, it is groundless and baseless today, even though you may be able to make some theoretic arguments to support your position in 1790. There are many things in the law that are not exactly the way they were in 1790. But that is the way the common law works, it changes and evolves, in this case, it is also supported by statute. The US has evolved to a common law/statutory law system, which kills most of your arguments.
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The Great Spirit made us, and gave us this land we live in. No one bound us. We are free as the winds, and like the eagle, heard no man's commands. I was born free and I shall die free. I live right as I was taught it was right. I was taught that I could gain favor by being kind to people; brave before my enemies; tell the truth and live straight; fight for my people and their hunting grounds. With this you are happy and die satisfied. What more than this can there be?
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