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Challenge For AndyK
You can tell by the anemic number of posts that I am
new to this forum, and not too familiar with who is who.
You appear to be high on praise for the IRS, IRC, case
cites supportive of them, etc, etc, and, apparently, not
always well-received, but that does not bother me.
I have what seems to be something for which I cannot
find an answer, and you may be just the person to
provide one with all your knowledge.
Let me present you with the simplicity of some info so
we are both on the same page.
There are two classes of taxes: direct and indirect.
Indirect taxes must be uniform throughout the U.S.
per Art 1, Sec 8, cl 1.
Direct taxes are to be apportioned among the States
according to population. Art 1, Sec 2, cl 3, and
Art 1, Sec 9, cl 4.
Direct taxes are imposed upon people and real estate.
When upon people, it is a capitation tax. Congress
has never passed such a tax.
An indirect tax is laid upon the happening of an event.
An excise tax, for example, is not on alcohol itself, but
on the event of the sale, (the activity).
The subject of an indirect tax is never the
property (whiskey, cigarettes) but the event, activity,
or occasion.
Trying to determine the subject of the so-called
income tax, it would have to be people, property, or
activities.
We know for sure that the subject of an
indirect tax, (duties, imposts, excises) is never property,
but some kind of taxable activity.
We know for sure that a tax on property is a direct tax
because it is apportioned among the States according
to population.
We also know that the name of the tax does
not determine the nature of the tax,
(capitation, property, duty, impost or excise). Those
IRS lawyers are pretty crafty to let people assume that
income is the subject of the so-called
"income tax."
"The name by which the tax is described in the
statute is, or course, immaterial."
Dawson v Kentucky, 225 U.S. 288 at 292,
(1921).
We know that capitation taxes (never imposed) and
taxes on property imposed by Congress must be
apportioned among the States per the Constitution.
We know for sure the so-called income tax and
the so-called [b]social security[b] tax are not
apportioned among the States. Therefore, they cannot
be capitation or property taxes.
What, then, is the subject of the income
and social security tax?
Just for clarification, property is not the
subject of a property tax, but instead the tax
is on the activity in the form of a sale or transfer.
Where, AndyK, in any of the revenue laws, does it
impose a tax on anyone's activities? Which activity,
if any, is being taxed?
Given that income is not the subject of
the so-called income tax, we deduce that
income is actually used as a measure, as in
how much income?
The 1943 House of Congressional record states these
basic facts:
"The income tax is, therefore, not a tax on income
as such. It is an excise tax with respect to certain
activities and privileges which is measured by
reference to the income which they produce. The
income is not the subject of the tax: it is the
basis for determining the amount of tax."
House of Congressional Record March 27, 1943,
page 2580.
This is why I asked if income is in the category of
people, property, or activities. Upon what, exactly,
is the so-called income tax imposed?
To review, and I apologize for the length of this post,
the class of tax determines whether it is direct
or indirect, per the Constitution.
The nature of tax determines if it is in the
category of a capitation tax, a tax on property, or a
duty, impost, or excise tax.
The subject of the tax determines what is
being taxed, (people, property, activities).
Until we know what thesubject of the tax is,
there is no way to know who is subject to
the tax in question.
I am guessing, and perhaps you can clarify if I am wrong,
that because the term income is not defined in
the IRC, the IRS would be hard-pressed to say that
income is the subject of the so-called
income tax.
Why is it, do you suppose, that the IRS lets everyone
believe that income is the subject of the
tax? Still, until someone, and hopefully you with all
your knowledge, can tell me what the subject of
the income tax is, I do not really believe that I,
or anyone else, is actually subjec to or liable for
any tax.
Let me add, I do know that a taxpayer is
subject to or liable for a tax. According to
the tax code, a taxpayer means any person
subject to any internal revenue tax. 26 USC
7701(a)(14), and also 26 USC 1313(b) which says about
taxpayer: means any person subject to a
tax under the applicable revenue law.
Here's the rub, AndyK, if I deny being a taxpayer
as that term is defined in the Internal Revenue Code,
then I am not subject to any federal revenue tax,
and I fail to see where a single sentence within the tens
of thousands of pages of IRC applies to me.
I know that taxpayers are required to do
the bidding of the tax code, and it is for sure the
taxpayer who is subject to/liable for the
applicable revenue tax. But they are the only ones.
You have impressed me with your in-depth knowledge
of the IRS. I am hoping tou can tell me exactly
what is the subject of the so-called income tax,
especially since we know it ain't income?
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