I.R.S.: The Real Facts http://iResist.com/cbg/IRSkinny.html abbreviated
Many believe think that they are required to pay an "income tax" to a branch of the United States government called "The Internal Revenue Service". The origins and history of the IRS shows just how in error these beliefs are. Not only is there no law that requires most Americans to file an individual tax return, but the Internal Revenue Service (IRS) wasn't even created by an act of Congress! see full article
Congress did not pass any other law intended to impose a direct tax on income until 1939, when the Public Salary Tax Act of 1939 was passed. The Public Salary Tax Act, Section 1, (which is now designated as 26 USC 1) imposed a tax upon the income of federal employees, U.S. citizens, and non-resident aliens. The term "United States" is defined in 26 USC 7701(9), as: "When used in a geographical sense, the term ‘United States’ means only the states and the District of Columbia. Section 7701(10) defines the term "States" as follows: " The term ‘States’ shall be construed to include the District of Columbia when necessary to carry out the purpose of this title". It is always necessary to construe the term "States" as including the District of Columbia, because Congress did not include the fifty (50) states, nor the Commonwealth of Puerto Rico, Guam, the Virgin Islands, or American Samoa. The Public Salary Tax Act of 1939 did not apply to Citizens of the forty-eight (48) States (now the fifty (50) States).
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After Pearl Harbor was bombed by Japan on December 7, 1941, Congress declared war, and passed the Victory Tax Act of 1942, in order to raise money to support an Army. This was done in accordance with Article I, Section 8, Clause 12, of the Constitution of the United States of America, which provides:
"The Congress shall have Power . . . To raise and support Armies, but no Appropriation of Money to that Use shall be for a longer term than two Years;"
In 1942, for the first time in the history of this country, the Bureau of Internal Revenue sent out 1040 Form to the general public in the forty-eight States. This was done even though the Victory Tax Act of 1942 only applied to citizens and residents of the District of Columbia, and non-resident aliens.
Most people thought that the Victory Tax Act required everyone to file a tax return and pay tax on "income", so they voluntarily filed a Form 1040 in 1942, 1943 and 1944. On May 29, 1944, Congress repealed the Victory Tax Act of 1942, but the news media did not publicize that fact. In 1945, the Bureau of Internal Revenue decided to mass mail 1040 Forms to the general public, just to see what would happen. Why not? The vast majority of the people had voluntarily file tax returns before. Since the public believed that the Victory Tax Act was mandatory in the then forty-eight (48) States, and did not know that it had been repealed, they filled out the 1040 Forms and mailed them in, along with their checks. The Bureau of Internal Revenue was ecstatic and committed itself to continue perpetrating the fraud on the Citizens of the forty-eight (48) States. So, the Bureau of Internal Revenue has continued to send out Form 1040's each and every year since.
Don’t be fooled. The "Internal Revenue Code" was first enacted in 1939 and was called the "Public Salary Tax Act of 1939". Since that time, the name of the Public Salary Tax Act was changed to the "Internal Revenue Code", which was amended in 1953 and 1987. However, the amendments did not change the fact that it only applies to the District of Columbia and the federal territories and possessions.
There is no provision in the Internal Revenue Code that imposes a direct income tax on the Citizens of the fifty (50) States, nor a requirement to file an income tax return, unless employed by the Federal Government. If you are a Citizen of Florida, a Republic, or any other state, and not a Federal Employee, nor a citizen or resident of the District of Columbia, you are not required by law to file a U.S. Individual Income Tax Return.
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Form 1040
26 CFR 602.101, contains a cross-reference table, showing that the only form authorized for use in filing a "U.S. Individual Income Tax return" is assigned OMB Number 1545-0067. That number only appears on Form 2555, entitled "Foreign Earned Income", and states that it is to be attached to a Form 1040. Form 1040 is assigned OMB Number 1545-0074, and is only authorized to be used for reporting various types of "credits" to be set off against the "Foreign Earned Income" reported on Form 2555. If you did not have any "Foreign Earned Income" during a year, you cannot file a Form 2555 without committing perjury. If you did not need to claim any tax credits during the year, there is no need or requirement to file a Form 1040.
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The Authority of the Internal Revenue Service
to operate within the fifty (50) States
The Bureau of Internal Revenue and the alleged Internal Revenue Service were
not created by any Act of Congress. These are not organizations or agencies of
the Department of the Treasury, or of the federal government. They appear to be
operated through pure trusts administered by the Secretary of the Treasury (the
Trustee). The Settlor of the trusts and the Beneficiary or Beneficiaries are
unknown. According to the law governing trusts, that information does not have
to be revealed. You will not find the Bureau of Internal Revenue, or the
Internal Revenue Service, or the Bureau of Alcohol, Tobacco and Firearms fisted
in 31 USC, Chapter 3, as an authorized agency of the Department of the Treasury.
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At some unknown date, before 1940, another Bureau of Internal Revenue was established in Puerto Rico, along with Trust fund #62 Puerto Rico (Internal Revenue). These two Bureaus are the only Bureaus of Internal Revenue which have ever existed, one in the Philippines and the other in Puerto Rico. In 1953, the United States relinquished its control over the Philippines.
The Federal Alcohol Administration Act of 1935
was declared unconstitutional in 1935, and the operation was then transferred
off shore to Puerto Rico. 27 CFR 250.1 1 provides the following definitions:
"Revenue Agent. Any duly authorized commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico."
"Secretary. The Secretary of the Treasury of Puerto Rico.
"Secretary or his delegate. The Secretary or any officer or employee of the Department of the Treasury of Puerto Rico duly authorized by the Secretary to perform the function mentioned or described in this part."
In the absence of any other definition describing revenue officers and agents, Secretary, or the Department of the Treasury, the definitions above are uniformly applicable to all IRS and BATF departments, functions and personnel.
Through Reorganization Plan No 3 of 1940, the federal Alcohol Administration and the offices of the Administrator were abolished and their functions were thereafter administered under the supervision of the Secretary of the Treasury through the Bureau of Internal Revenue in the Department of the Treasury. On July 9, 1953, the Secretary of the Treasury, G. K. Humphrey, created the Internal Revenue Service with the stroke of a pen, by issuing Treasury Order 150-06, without the approval of Congress. On June 6, 1972, Acting Secretary of the Treasury, Charles E. Walker signed Treasury Order Number 120-01, which established the Bureau of Alcohol, Tobacco and Firearms, pursuant to his authority conferred under Reorganization Plan No. 26 of 1950. This was also done without the authority of Congress.
``Based upon all of the foregoing citations, it is obvious that all Revenue Agents and Officers work as employees of the Department of the Treasury of the Commonwealth of Puerto Rico.
The Internal Revenue Service does not have any jurisdiction or authority over a Sovereign Citizen of Florida, a Republic, or any other state or commonwealth, to enforce the inapplicable provisions of the Internal Revenue Code, with which the IRS may contend that you are required to comply. The "Internal Revenue Service" has no legal jurisdiction in Florida or any of the other forty-nine (49) States. Everything the Internal Revenue Service does, assumes a self-appointed, self-serving authority and pseudo jurisdiction, under color of law, to conduct an administrative proceeding against anyone.
The IRS is perpetrating the greatest income tax fraud on the Citizens that this country has ever seen.