- Special Sections
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I appreciate all the support, prayers, and encouragement that many of you have expressed over the past year since my IRS issue became public. I would like to give a summary of my findings over the past decade on the issue of income taxes. My purpose is to protect the future of our brothers, sisters, wives, children and houses (Nehemiah 4:14).
There are four important components of federal taxation: Constitution; courts; Internal Revenue Code; and Internal Revenue Service.
The Constitution has two separate and distinct functions: to secure the unalienable (God-given) rights of the people, and to establish government and identify the limits of its authority.
The Internal Revenue Code is the collection of laws that make up the power of taxation authorized by the Constitution.
The Supreme Court interprets the Constitution and Law.
The Internal Revenue Service is commonly known as a part of the Dept. of Treasury that carries out the functions of the IRC.
The Supreme Court clarifies the Constitution and tax laws as follows:
1. There are two types of taxation, direct and indirect.
2. Indirect taxes are duties, imposts and excises (activity taxes).
3. A tax on income is an excise.
4. Excises are “taxes laid upon the manufacture, sale, or consumption of commodities within a country; upon licenses to pursue certain occupations; and upon corporate privileges.”
5. Income is not defined in the Code.
6. Income is not the thing being taxed (not the subject of the tax).
7. The subject of the income tax is the activity described above under “excises.”
8. Income is only the measurement of the excise activity.
9. Income concerns gains and profits derived from capital, from corporate activity, privileged activity and franchise activity.
The Supreme Court interprets the Constitution and Declaration of Independence regarding man’s God-given rights as follows:
1. Unalienable rights are life, liberty and property
2. The most sacred property anyone has is his own labor, because labor is the foundation of all other property.
3. A tax on property would be a direct tax. Income tax must be indirect.
The Constitution, Supreme Court, and IRC all line up with these principles.
The bigger question remains with the IRS. Does the IRS have to follow the law?
All functions of the IRS in the 50 states must occur within an internal revenue district. Most IRS functions are the responsibility of each district director. Since at least the year 2000, no internal revenue districts or district directors exist. How can they carry out their lawful functions? Do they have to follow the law?
For more details on each point, visit StandUpAmerica.webs.com.
Dr. Richard Gilbert