Thread by @NoThanksIRS

1) 26 USC Sec. 1 imposes tax on “taxable income”.
“Taxable income” is gross income minus deductions.

26 CFR Sec. 1.61-1 says “gross income” means all income...UNLESS EXCLUDED BY LAW.
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Current Regs use various terms to describe income “excluded by law” from “gross income”:

2) 26 CFR 1.265-1 uses the phrase “class of exempt income” & say this means any class of income which is:

i) Wholly excluded from gross income under any provision of Subtitle A OR

ii) Wholly excluded from the taxes imposed by Subtitle A under provisions of ANY OTHER LAW 🤔

3) 26 CFR 1.312-6 uses the phrase “income not taxable by the Federal Governent under the Constitution...”

Wait! Doesn’t the 16th Amendment authorize taxation of ALL income? Apparently not!

4) Even with 16th Amendment, there is income “not taxable by the Federal Government under the Constitution.”

Easy example: income earned outside U.S. by a non-U.S. person. That’s obvious, right? 16th Amendment doesn’t authorize a tax on all income of everyone in the world!

5) Is there any way for an American citizen’s income to be “not taxable by the Federal Government under the Constitution”?

Why, yes! The Constitution STILL requires that a direct tax be apportioned. The taxes imposed by Subtitle A of 26 USC are NOT apportioned!

6) That’s why SCOTUS said the income tax is NOT a direct tax on income as property.

That’s why SCOTUS said in Eisner v Macomber: “it becomes essential to distinguish between what IS & what is NOT ‘income’ AS THE TERM IS THERE USED (i.e. within the meaning of the term in 16th A)

7) What this means is that u can RULE OUT the possibility that ur income is GENERALLY included in “gross income”.

You don’t have to PROVE ur income is “excluded by law” from gross income. As a matter of law, ur income is ALREADY excluded by law from “gross income” BY DEFAULT!

8) Now perhaps you can see WHY the U.S. income tax system depends so heavily on SELF-assessment of income tax.

“They” count on more than 100 million Americans every year to ASSUME BY DEFAULT that the $ those Americans earned is “income” & is included by law in “gross income”.

9) In most cases, the $ an American earns as salary or wages is not even “income”, let alone “gross income.”

See 26 CFR 1.61-2, where it says “wages, salaries, etc....are income to the recipients UNLESS EXCLUDED BY LAW”.

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10) Again, you can RULE OUT the possibility that your wages or salary (which are your property) are generally included in “income” because the tax is NOT a direct tax on property. So your wages or salary are “excluded by law” from “income” BY DEFAULT!

11) Now perhaps u can see WHY the U.S. income tax system is so dependent on ur employer reporting to IRS on W-2 form that they paid u “gross income” in the form of “wages, tips, other compensation”.

The system is designed to manufacture FALSE evidence of income tax liability!!

12) But it’s primarily IGNORANCE and COWARDICE that maintains this fraudulent system.

Most people have no clue what a SCAM the income tax is; & most people in any case refuse to even try to do anything to get out from under the scam, due to “slave mentality”.

13) Well there are plenty of people just like u who are lawfully opting out of the SCAM!

Check out my free ebook pinned at my profile for examples of people standing on their right to EXCLUDE their earnings from “gross income” & getting IRS AGREEMENT to $0 tax!

#OptOUTIncomeTax