There Is No Law...

Every tax law must clearly and plainly identify three things:

1) The subject of the tax;

2) The amount of the tax;

3) The persons or entities liable for the tax.

Even a cursory review of other tax laws,  including all other federal tax laws (see list),  makes it obvious that these three  elements of any tax law must be  present before any of us can  determine that we owe a tax on what and  for how much.

The income tax law, however, is the only instance where there is no clear liability provision applicable to   those the IRS claims are liable for the tax.  Although partners  are  called liable for taxes on partnerships, that “liability”  is only in  their “individual capacity”, and there is no  provision making them  liable in their “individual capacity.”   The only clear liability  provision is § 1461, which  specifically assigns liability for the tax  to those required to  withhold taxes on Nonresident Aliens and Foreign  Corporations! Are  you required to withhold taxes on a nonresident alien? A foreign  corporation?

While  26 U.S.C. § 3403, which is not part  of the income tax law, does  require employers to withhold income tax  owed by their employees, there is no law that makes the  employee liable for the tax in the first place.

Thus, THERE IS NO LAW making the typical  working American liable for any income tax.

But you don’t have to take our word for  it.  You can check this for yourself!  Search the Internal  Revenue Code for “liable”,  then search for “must pay”, “obligated to pay”,  then  search for “responsible for payment” or any other  configuration of  words that would designate who is liable for the  income tax.  You will  find plenty of liability provisions for other  taxes, but not for the  income tax.

So, do you owe an income tax?  Are you among  those required by law to pay an income tax?

All  tax laws must be interpreted literally,  what lawyers call “strict  construction”.  You have a  right to insist that the government obey the  law and in the case of  tax laws, the letter of the law.  ACCORDING TO THE INTERNAL  REVENUE CODE unless you are withholding taxes on a  nonresident alien or a foreign corporation, YOU ARE NOT LIABLE  FOR AN INCOME TAX!


To learn more about this important TRUTH, read “The Memorandum”.


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The Memorandum

Rosa Parks refused to give up her seat on the bus. Tom Cryer wrote The Memorandum. A must-read for every American. Welcome to the fight for YOUR economic rights.

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