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Pollack did not strike down a general income tax, it only struck down an unapportioned tax on income from rents and dividends and the like. Likewise, the 16th amendment did not authorize a general income tax, it only authorized an unapportioned tax on income from rents and dividends and the like.
Your attack about leaving out the direct tax provisions, etc, in my listing of pertinent areas of the Constitution is unjustified. I am pretty sure that I have already explained the issues around Pollock in earlier posts in this thread to another poster. Not my problem if you haven't read those posts, and the point of that section was not to show that Congress had the authority to levy an Income Tax, per se, but to show that Congress enacts law and the President executes the law.
You have totally misread that paragraph, dude. And you have your 'criteria' for success is totally and completely bass-ackwards. The claimants to 'sovereignty' have failed in every case. If they were claiming they didn't have to pay tax because of 'sovereignty' they lost and had to pay the tax. This is not a win for 'sovereignty'.
These people are being fined for bringing frivolous claim after frivolous claim. Some are being jailed for fraud. How exactly is this a win for 'sovereignty'?
Just a humorous aside... Didn't you just criticize the IRS for contradicting itself in subsequent paragraphs in an earlier post? Can you see the irony here?
A general income tax on wages has always been legal. Always. Rents and dividends and the like have only been indirectly taxable income since the 16th amendment. What, then, is there to argue about?
The Supreme Court emphatically disagrees with you. There are indeed, two rulings made by the same Court that disagree. One is Brushber v Union Pacific R.R.. Consider these passages:
The various propositions are so intermingled as to cause it to be difficult to classify them. We are of opinion, however, [240 U.S. 1, 11] 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. And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows: (a) The Amendment authorizes only a particular character of direct tax without apportionment, and therefore if a tax is levied under its assumed authority which does not partake of the characteristics exacted by the Amendment, it is outside of the Amendment, and is void as a direct tax in the general constitutional sense because not apportioned.
This is the text of the Amendment:
'The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.'
It is clear on the face of this text that it does not purport to confer power to levy income taxes in a generic sense, -an authority already possessed and never questioned, [240 U.S. 1, 18] -or to limit and distinguish between one kind of income taxes and another, 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; that is, of determining whether a tax on income was direct not by a consideration of the burden placed on the taxed income upon which it directly operated, but by taking into view the burden which resulted on the property from which the income was derived, since in express terms the Amendment provides that income taxes, from whatever source the income may be derived, shall not be subject to the regulation of apportionment.
From this in substance it indisputably arises, first, that all the contentions which we have previously noticed concerning the assumed limitations to be implied from the language of the Amendment as to the nature and character of the income taxes which it authorizes find no support in the text and are in irreconcilable conflict with the very purpose which the Amendment was adopted to accomplish. 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] forbids the application to such taxes of the rule applied in the Pollock Case by which alone such taxes were removed from the great class of excises, duties, and imposts subject to the rule of uniformity, and were placed under the other or direct class....
Moreover, in addition, the conclusion reached in the Pollock Case did not in any degree involve holding that income taxes generically and necessarily came within the class [240 U.S. 1, 17] of direct taxes on property, but, on the contrary, recognized the fact that taxation on income was in its nature an excise entitled to be enforced as such unless and until it was concluded that to enforce it would amount to accomplishing the result which the requirement as to apportionment of direct taxation was adopted to prevent...
Second, that the contention that the Amendment treats a tax on income as a direct tax... 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...
...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...
...it was drawn with the object of maintaining the limitations of the Constitution and harmonizing their operation...
...the Amendment contains nothing repudiation or challenging the ruling in the Pollock Case that the word 'direct' had a broader significance...a condition which clearly demonstrates that the purpose was not to change the existing interpretation except to the extent necessary to accomplish the result intended
The Court had made clear that the 16th Amendment did not "overturn" the Pollack ruling.
You are indeed mistaken, and whatever you think you understand about the Pollack ruling, you have not demonstrated any correct understanding of that ruling in this thread. Which should be understandable for any person with a reasonable mind, since you have spent several posts misinterpreting and/or misstating what I have said:
Reveals your own profound ignorance of law, but be amused, I understand, as I have heard, that ignorance is bliss.
The law is always self evident and requires no explanation... Conversely there are literally hundreds of thousands of statutes, codes and ordinances currently on the books, most require some sort of explanation...
I would make clear to you that the so called "income tax" is not a direct tax upon property but is an indirect tax on a specific activity,
Some of your quotes are from the recital of the petitioners arguments section and have nothing to do with the final holdings of the court except to explain what it is the court is responding to. The main holdings are in the above quote.
This must be unless it can be said that although the Constitution, as a result of the Amendment, in express terms excludes the criterion of source of income, that criterion yet remains for the purpose of destroying the classifications of the Constitution by taking an excise out of the class to which it belongs and transferring it to a class in which it cannot be placed consistently with the requirements of the Constitution. Indeed, from another point of view, the Amendment demonstrates that no such purpose was intended, and on the contrary shows that it was drawn with the object of maintaining the limitations of the Constitution and harmonizing their operation.
We say this because it is to be observed that although from the date of the Hylton Case, because of statements made in the opinions in that case, it had come to be accepted that direct taxes in the constitutional sense were confined to taxes levied directly on real estate because of its ownership, the Amendment contains nothing repudiation or challenging the ruling in the Pollock Case that the word 'direct' had a broader significance, since it embraced also taxes levied directly on personal property because of its ownership, and therefore the Amendment at least impliedly makes such wider significance a part of the Constitution,-a condition which clearly demonstrates that the purpose was not to change the existing interpretation except to the extent necessary to accomplish the result intended; that is, the prevention of the resort to the sources from which a taxed income was derived in order to cause a direct tax on the income to be a direct tax on the source itself, and thereby to take an income tax out of the class of excises, duties, and imposts, and place it in the class of direct taxes. [240 U.S. 1, 20] We come, then, to ascertain the merits of the many contentions made in the light of the Constitution as it now stands; that is to say, including within its terms the provisions of the 16th Amendment as correctly interpreted. We first dispose of two propositions assailing the validity of the statute on the one hand because of its repugnancy to the Constitution in other respects, and especially because its enactment was not authorized by the 16th Amendment.
Well, OK, not quite. The 16th Amendment made Pollock redundant for the purpose of classification of income derived from property. And according to Justice White it didn't go any further than to change the existing interpretation except to the extent necessary to accomplish the result intended.
Your entire argument is a house of cards built on the foundation of a complete misreading of the words in the decision. Justice White is directly and explicitly telling you that you are making an erroneous assumption, and yet you quote that statement as if it somehow is an argument for your case.
In all particulars, the holdings of the SCOTUS in Brushaber v Union Pacific, are in complete 100% agreement with my assertion that Income Tax on indirect income has always been constitutional, that Pollock found that income derived from rents and dividends was direct and could not be taxed, and that the 16th Amendment specifically allowed income derived from rents and dividends to be included as taxable income and nothing more.
I would make clear to you that the so called "income tax" is not a direct tax upon property but is an indirect tax on a specific activity, which has been why I, from the beginning, have asked you to point out which section of the code imposes a tax on some general activity that would be so all inclusive as to make "everyone" liable for this tax?
What is the subject of the tax that has made "everyone" liable for that tax? It can not be income, so what is it?
This is a lie on your part, as I have quoted the ruling directly and no other source at all.
This must be unless it can be said that although the Constitution, as a result of the Amendment, in express terms excludes the criterion of source of income, that criterion yet remains for the purpose of destroying the classifications of the Constitution by taking an excise out of the class to which it belongs and transferring it to a class in which it cannot be placed consistently with the requirements of the Constitution. Indeed, from another point of view, the Amendment demonstrates that no such purpose was intended, and on the contrary shows that it was drawn with the object of maintaining the limitations of the Constitution and harmonizing their operation.
which occurred immediately before it. That finding is exactly the opposite of what you are trying to squeeze out of it, and yes, I left off the justification in the interests of brevity.
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] forbids the application to such taxes of the rule applied in the Pollock Case by which alone such taxes were removed from the great class of excises, duties, and imposts subject to the rule of uniformity, and were placed under the other or direct class.
And the paragraph finally ends as such:
So, when you state:
Well, OK, not quite. The 16th Amendment made Pollock redundant for the purpose of classification of income derived from property. And according to Justice White it didn't go any further than to change the existing interpretation except to the extent necessary to accomplish the result intended.
It is just more empty rhetoric from you.
I mentioned earlier that there were two SCOTUS rulings regarding the Constitutionality of the 16th Amendment. You then continue with your false assumptions of what I have been contending by stating:
Your entire argument is a house of cards built on the foundation of a complete misreading of the words in the decision. Justice White is directly and explicitly telling you that you are making an erroneous assumption, and yet you quote that statement as if it somehow is an argument for your case.
Which is not true, but then go on to state:
... First, Pollack did not find that income as a direct tax could not be taxed, what it found was that the income Revenue Act of 1894 functioned as a direct tax and as such subject to the rule of apportionment, and that this revenue act did not abide by this rule. Further, the 16th Amendment makes no reference to "taxable income" and says what it says and does not say what it does not say. What both Brushaber and Stanton v Balitic Mining Co. make clear about the 16th Amendment is that it prevents the courts from viewing any future tax on income not apportioned as a direct tax and must necessarily be viewed as an indirect tax.
It was all ready established by the Constitutionality of the Revenue Act of 1864, which was passed as a "duty" tax on income, and no Amendment was required in order to grant Congress the authority to tax income indirectly, regardless of the source from which that income is derived.
This is the issue of law I am challenging and time and time again, you avoid this question, pretending I have said something I did not say in order to avoid the question. This is your game, but in now way is the SCOTUS in disagreement with anything I have said.
The 'regardless of the source' part is patently false. You have just spent two days arguing about Pollock and you can make such an absurd statement?
Your attack about leaving out the direct tax provisions, etc, in my listing of pertinent areas of the Constitution is unjustified. I am pretty sure that I have already explained the issues around Pollock in earlier posts in this thread to another poster. Not my problem if you haven't read those posts, and the point of that section was not to show that Congress had the authority to levy an Income Tax, per se, but to show that Congress enacts law and the President executes the law.
This willful obfuscation has everything to do with the SCOTUS decision that struck down the entire income portion of the Revenue act of 1894 as unconstitutional--the remainder of that revenue act still stands to this day. The SCOTUS ruling that ruled that income tax as unconstitutional is known as Pollock v. Farmers' Loan & Trust Co..
The 16th Amendment was a direct response to the Pollack ruling, but before explaining that significance, let me remind you why I am giving you this crucial history lesson;...
You are right SCOTUS is not disagreeing with you. You are twisting SCOTUS into something that doesn't represent anything to do with the actual findings of the court.
And I'm not ignoring your question, I'm trying to find out what it is. I mean I read your words, but what exactly are you asking? You have spent two days arguing over Pollock and Bushaber, and have admitted that Congress has the authority to levy taxes. Really, your question is absurd and you know it. Are you trying to say that Congress has not acted to levy such a tax? What then is Title 26? Are you trying to say that Title 26 is poorly written? That is beyond question, but what part of it in particular do you claim removes you or any other person from its reach? I have tried to find your argument over the last few days, and every time I pin you down, you say 'that's not it'. Well I'm not a Buddhist looking for 'it'.
So what exactly is your argument?
Which is it? Always self evident requiring no explanation, or most require some sort of explanation? That is a pretty much a binary choice.
The law is always self evident and requires no explanation. No one needs explained to them why murder, rape, and theft is against the law. Conversely there are literally hundreds of thousands of statutes, codes and ordinances currently on the books, most require some sort of explanation, and what is that explanation? Lo and behold it is the same explanation that these anti-sovereignty people offer...its for your own good.
The law is always self evident and requires no explanation... Conversely there are literally hundreds of thousands of statutes, codes and ordinances currently on the books, most require some sort of explanation...
Legislation is not law, but merely serves as evidence of law. All law is universal and all people subject to it. If legislation is disobeying that law, it must not be allowed to function as law.
But the first time I even mentioned Pollack was yesterday at 11:58 pm and here is what I said:
And while we are being pedantic, can't spell his name correctly?
It was all ready established by the Constitutionality of the Revenue Act of 1864, which was passed as a "duty" tax on income, and no Amendment was required in order to grant Congress the authority to tax income indirectly, regardless of the source from which that income is derived.
If I am one who has been made liable for this tax, then there should be some section of the code that explains to me how I became liable for that tax. Where is that section? What is so hard to understand about that?
There is hereby imposed on the taxable income of—
...every married individual...
...every surviving spouse...
...every head of a household...
...every individual...
- US v. Gerads (8th Cir 1993) 999 F2d 1255 cert.den 510 US 1193; ("Federal tax obligations are imposed by federal statute and are not voluntary.")
- US v. Sloan (7th Cir 1991) 939 F2d 499 cert.den 502 US 1060 ("Like moths to a flame, some people find themselves irresistibly drawn to the tax protester movement’s illusory claim that there is no legal requirement to pay federal income tax. And, like the moths, ... because he acted upon [that claim he] now faces four months in a federal prison; there can be little doubt that he had been burned.")
- Alaska Computer Brokers v. Morton (D Alaska unpub 9/6/95) 76 AFTR2d 6458, 95 USTC para 50510; Hodges v. CIR (7/6/98) TC Memo 1998-242; the IRC, at 26 USC 1, says clearly that a tax is "imposed on the taxable income of every individual", which pretty much negatives the notion that income tax is either voluntary or contractual or applicable only to certain special populations.
- Carter v. Rubin (ND Calif unpub 12/28/95) 77 AFTR2d 1291 ("These assertions are based on fundamental misconceptions of the established relationship of the citizen to the US govt under the Federal Constitution. It the the govt which decides for the people, not an individual who decides for himself, when a person shall be tax exempt, accusations of perjury notwithstanding. Likewise, it is the govt which decides for the people, not the individual who decides for himself, when a person is in fact a citizen of the US."); "If you think paying taxes is voluntary, you may end up doing volunteer time in federal prison."
Legislation is not law, but merely serves as evidence of law. All law is universal and all people subject to it. If legislation is disobeying that law, it must not be allowed to function as law.
I am willing to believe you might have missed this statement of mine simply because I missed your question I quoted at the top of this post and didn't read until just now. What I have just quoted from my own words is your answer.
- Article 1 Section 1: All legislative Powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representative
- Article 1 Section 7 Clause 1: Every bill which shall have passed the House of Representatives and the Senate shall, before it become a law, be presented to the President of the United States; if he approves, he shall sign it, but if not he shall return it, with his objections to that House in which it shall have originated, who shall enter the objections at large on their journal, and proceed to reconsider it. If after such reconsideration two thirds of that House shall agree to pass the bill, it shall be sent, together with the objections, to the other House, by which it shall likewise be reconsidered, and if approved by two thirds of that House, it shall become a law. But in all such cases the votes of both Houses shall be determined by yeas and nays, and the names of the persons voting for and against the bill shall be entered on the journal of each House respectively. If any bill shall not be returned by the President within ten days (Sundays excepted) after it shall have been presented to him, the same shall be a law, in like manner as if he had signed it, unless the Congress by their adjournment prevent its return, in which case it shall not be a law.
OK, so maybe I'm guilty of hyperbole. Please respond to the content of the discussion. You claim to understand Pollock, yet you think that
"It was all ready established by the Constitutionality of the Revenue Act of 1864, which was passed as a "duty" tax on income, and no Amendment was required in order to grant Congress the authority to tax income indirectly, regardless of the source from which that income is derived."
And while we are being pedantic, can't spell his name correctly?
Check that. Caught myself just before I posted. I just looked it up, a quick google on Title 26 and a couple of clicks on index links and didn't have any trouble whatsoever finding TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter A > PART I > § 1
The actual law uses language like:
1. Tax imposed
(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)),
What is so difficult about that? Are you none of the above? What exact classification are you claiming that is not mentioned here? How can I give you an answer if you won't tell me what it is that distinguishes you from everyone else who fits into those categories? Maybe your category is listed somewhere else?
I repeat, what exactly is your argument?
How can I give you an answer if you won't tell me what it is that distinguishes you from everyone else who fits into those categories?
The courts have consistently found that it exists for everyone who has tried to find some unnamed classification for themselves.
Pretty much a slam dunk there, I think.
Trying to argue points by using private, personal, definitions of words that no one else could possibly understand is a loser's tactic.
That is a very strange, and wholly non-standard, definition of law. Is that the basis of your argument? That the law is not a law?
Uhm, okay. I am not really sure what you are getting at here. It seems to me that we both agreed the Springer Court upheld the Constitutionality of the Revenue Act of 1864. Are you saying that is wrong?
Thank you for posting that link. Of course, I hope you understand that saying things such as; "uses language like" doesn't really help, and that the rules of statutory construction require that each and every word be given significance. Let's take a look at this language:
What is so difficult about that? Are you none of the above? What exact classification are you claiming that is not mentioned here? How can I give you an answer if you won't tell me what it is that distinguishes you from everyone else who fits into those categories? Maybe your category is listed somewhere else?
I can only assume that you are arguing that a tax has been imposed upon "(a) married individuals filing a joint return" and all other "categories" that follow.
But let's look at that, for a second...why would the code impose a tax upon people who have clearly all ready been made liable? It stands to reason that if one has a filing requirement they are all ready liable to begin with. Are you arguing that above and beyond the the liability they clearly all ready have, this section of the code is imposing yet another tax? And if so, what has that tax been imposed upon?
I don't know what you mean by this. Why would anyone try to find an unnamed "classification"? For clarification sakes, there are two "classifications" of taxation; direct and indirect. I am assuming you meant "category" rather than "classification" when making this assertion, but it makes no sense at all to look to the code to find an "unnamed" classification or category. It stands to reason that the Code only deals with that which has been named.
My point exactly! So, drop the looser arguments and tell me what "taxable income" means and how that explains how that has made me liable for a tax.
I enjoy arguing (perhaps you could tell), but a battle of wits is only enjoyable when the opponent is more than half capable.
That doesn't make you any less liable for paying taxes in the country where you reside, citizen or not.
No truer words could be said about taxes and liability. If a person is indeed liable for a tax, then they must pay that tax. Of course, for many, "sovereign", or otherwise, there is the very valid question about the so called "Personal Income Tax", and how it is one has been made liable for a tax under that particular revenue law. While the IRC can be quite clear when it wants to be about who is liable and why, this clarity is reserved for a few specific activities named as the subject of the tax, but for the remainder of people who are told they are liable for this tax, the question remains; where in the Code have they been made liable?
You just proved my point, didn't you? Do you honestly believe a judge, even the SCOTUS, can simply invent liability that doesn't all ready exist by statute? Do you have any idea what the subject of this so called "Personal Income Tax" is, or do you just cut and paste case law citations without even considering what you are posting.
Can you supply an actual statute from the IRC that makes a dishwahser, a plumber or a shoe salesman liable for this tax? Good luck.
Again with the disingenuous false assumptions
Can you supply an actual case where someone has tried this on an gotten away with it? Someone who wasn't, for example, already operating under Tax Exempt status on a Religious or Non-profit basis? Good luck.
Because the burden of proof in on you. I'm pretty sure that is still part of the Constitution and the (un)Patriot Act hasn't overridden it: innocent until proven guilty. You are accusing (or are supporting/defending those who do, lets not play games) the Government of a criminal act. Prove it.
'thick as a brick tactic'
I listed dozens of cases that unambiguously said the claims these people are making DO NOT HOLD WATER.
True, I have not read each of the cases quoted.
I don't have to 'find' a statute to prove you wrong, but I have demonstrated that others have already done that and tested them in a court of law.
Since the burden of proof is on you, it is you that needs to prove your case.
We understand your argument, jurisdiction has to be established before a court can look at a case. That's why Orly Taitz is doomed to failure and her continued screaming has just gone past the tipping point of boredom.
Twaddle
Again you persist with the 'thick as a brick' tactic.
Strict construction please. Where does the wording of the code impose a tax 'upon people'. It is not imposing a tax on people, it is imposing a tax on people's incomes.
OK, then your entire argument is a house of cards built on the foundation of a complete misreading of the words of several decisions including Pollock, Bushaber, and others.
So what exactly is your argument?
Your obtusness is getting boring, you know that?. "taxable income" is defined in TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B (and I'm sure you are aware of that, being such a tax expert).
It is not imposing a tax on people, it is imposing a tax on people's incomes.
(14) Taxpayer The term “taxpayer” means any person subject to any internal revenue tax.
(b) Taxpayer Notwithstanding section 7701 (a)(14), the term “taxpayer” means any person subject to a tax under the applicable revenue law.
(b) Taxable year For purposes of this subtitle, the term “taxable year” means— (1) the taxpayer’s annual accounting period, if it is a calendar year or a fiscal year;
I am not going to recite the tax code nor argue insane minutia in this thread anymore.
You asked for the LAW, knowing full well what it was and how to find it I am sure, and I allowed you your little phyric victory.
It is now your turn to explain why you think you and anyone else is not subject to that LAW, is not liable for tax on your income, cannot be forced to pay your tax liability, or what ever other 'word of art' you use to describe your particular tax cheat philosophy. And please show examples of where your stratagem has succeeded.
No truer words could be said about taxes and liability. If a person is indeed liable for a tax, then they must pay that tax. Of course, for many, "sovereign", or otherwise, there is the very valid question about the so called "Personal Income Tax", and how it is one has been made liable for a tax under that particular revenue law. While the IRC can be quite clear when it wants to be about who is liable and why, this clarity is reserved for a few specific activities named as the subject of the tax, but for the remainder of people who are told they are liable for this tax, the question remains; where in the Code have they been made liable?
(a) General The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by section 5001(a)(1). (b) Domestic distilled spirits (1) Liability of persons interested in distilling Every proprietor or possessor of, and every person in any manner interested in the use of, any still, distilling apparatus, or distillery, shall be jointly and severally liable for the taxes imposed by law on the distilled spirits produced therefrom. Read more: vlex.com...
Unless you can start explaining your argument, I'm finished with you. This is not a court of law where I can fine you for frivolous waste of the courts time, like others of your mindset have been on numerous occasions.
Your obtusness is getting boring, you know that?. "taxable income" is defined in TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter B (and I'm sure you are aware of that, being such a tax expert).
Pretending as if the link you provided offers a definition for taxable income,
§ 63. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the standard deduction).
There is no denying that anyone who is distilling or importing distilled spirits shall be liable for a tax. There is no tautology or circumlocution of definitions offered in this section, just clear, concise language that makes clear who has been made liable for a tax, unlike your claim that imposing a tax upon taxable income makes it clear how shoemakers, or restaurateurs, or carpenters, or a myriad of other occupations have been made liable for a tax. Even so, I have never claimed that shoemakers, restaurateurs, or carpenters were not liable for this tax and have merely asked you how it was they were made liable, and for this question you attack me for being "disingenuous" and "thick as a brick".
It can only be because you don't want to find the answers. You just want to continue to pretend that the crap you have been fed by the various tax frauds you listen to are credible. Please don't tell me you've paid money to attend these frauds lectures, or worse bought their books and tapes.
Are your shoemakers, restaurateurs, carpenters, or you "individuals" or not "individuals"?
Why won't you answer that question?
There is no tautology or circumlocution of definitions in TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter A > PART I > § 1 either (except of course with the overly complicated definitions). All individuals are liable for the tax on their income.
1. Tax imposed
(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)),
I have invited you several times to put forward your case and cite something you consider a successful challenge. Now is your best chance, you know. If you wait until May, your guru may very well be in jail.
What the hell do you mean why won't I answer that question? When before now have you even asked that question. More deceit from you. What does "individuals" have to do with it? Is this just one more term that needs defining, and if so, how will that explain how shoemakers, carpenters, or restaurateurs were made liable to begin with?
First of all, tautology means needless repetition of an idea, especially in words other than those of the immediate context, without imparting additional force or clearness. So, when the Code provides:
1. Tax imposed
(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)),
Tax imposed is pretty damn straight forward, but it is followed with a) Married individuals filing returns and surviving spouses, before finally getting to the damn point, which is a tax is hereby imposed on the taxable income of- then listing a whole bunch of stuff that can have no bearing until we know what taxable income is. The tautology is in beginning with a) Married individuals filing joint returns...
The only reason one would even be looking at this section is to find out what the tax is imposed upon and how that relates to them,
“The hardest thing in the world to understand is the income tax.”