Presentment VIII – Proof Documents

Sources of Information
I. Internal Revenue Service

Brief History of IRS


The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created
the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses.
The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the
Supreme Court ruled it unconstitutional the following year.

16th Amendment

In 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states
necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. …………………………………………………………………………………………………………………………..

Page Last Reviewed or Updated: 08-0ct-2015

As you can see, according to the IRS, the Supreme Court ruled the income tax unconstitutional in 1895.

They point out that the Sixteenth Amendment gave Congress the authority to enact an income tax. They failed to give the underlying details of what led to the approval by the Supreme Court of an income tax. In 1909 Congress passed the Corporation Tax Act of 1909 and at the same time passed the Sixteenth Amendment and sent it out to all of the States for ratification.  They failed to give the interpretation of the term “Income”.  See Presentment VI for definition of “Income”.


II. The Congressional Research Service

The Congressional Research Service (CRS) works exclusively for the United States Congress, providing policy and legal analysis to committees and Members of both the House and Senate, regardless of party affiliation. As a legislative branch agency within the Library of Congress, CRS has been a valued and respected resource on Capitol Hill for more than a century.

CRS is well-known for analysis that is authoritative, confidential, objective and nonpartisan. Its highest priority is to ensure that Congress has 24/7 access to the nation’s best thinking.


III. House of Representatives and the Senate of the United States of America (Includes analysis of Supreme Court cases decided through August 26, 2017)


AUTHORIZATION PUBLIC LAW 91–589, 84 STAT. 1585, 2 U.S.C. § 168

Authorizing the preparation and printing of a revised edition of the Constitution of the United States of America—Analysis and Interpretation, of decennial revised editions thereof, and of biennial cumulative supplements to such revised editions.

Whereas the Constitution of the United States of America— Analysis and Interpretation, published in 1964 as Senate Document Numbered 39, Eighty-eighth Congress, serves a very useful purpose by supplying essential information, not only to the Members of Congress but also to the public at large;

Whereas such document contains annotations of cases decided by the Supreme Court of the United States to June 22, 1964;

Whereas many cases bearing significantly upon the analysis and interpretation of the Constitution have been decided by the Supreme Court since June 22, 1964;

Whereas the Congress, in recognition of the usefulness of this type of document, has in the last half century since 1913, ordered the preparation and printing of revised editions of such a document on six occasions at intervals of from ten to fourteen years; and

Whereas the continuing usefulness and importance of such a document will be greatly enhanced by revision at shorter intervals on a regular schedule and thus made more readily available to Members and Committees by means of pocket-part supplements:

Now, therefore, be it Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,

That the Librarian of Congress shall have prepared—

(1) a hardbound revised edition of the Constitution of the United States of America—Analysis and Interpretation, published as Senate Document Numbered 39, Eighty-eighth Congress (referred to hereinafter as the “Constitution Annotated”), which shall contain annotations of decisions of the Supreme Court of the United States through the end of the October 1971 term of the Supreme Court,construing provisions of the Constitution;

(Construing Provisions of the Constitution = To give meaning to or to interpret provisions of the Constitution.)


IV. Analysis and Interpretation of Cases Construing Sixteenth Amendment by the Congressional Research Service

(Construing Provisions of the Sixteenth Amendment = To give meaning to or to interpret provisions of the Sixteenth Amendment.) (Includes analysis of Supreme Court cases decided through August 26, 2017)



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.


History and Purpose of the Amendment

The ratification of the Sixteenth Amendment was the direct consequence of the Court’s 1895 decision in Pollock v. Farmers’ Loan & Trust Co.1 holding unconstitutional Congress’s attempt of the previous year to tax incomes uniformly throughout the United States.2 A tax on incomes derived from property,3 the Court declared, was a “direct tax,” which Congress, under the terms of Article I, § 2, and § 9, could impose only by the rule of apportionment according to population. Scarcely fifteen years earlier the Justices had unanimously sustained 4 the collection of a similar tax during the Civil War,5 the only other occasion preceding the Sixteenth Amendment in which Congress had used this method of raising revenue.6 During the years between the Pollock decision in 1895 and the ratification of the Sixteenth Amendment in 1913, the Court gave evidence of a greater awareness of the dangerous consequences to national solvency that Pollock threatened, and partially circumvented the threat, either by taking refuge in redefinitions of “direct tax” or by emphasizing the history of excise taxation. Thus, in a series of cases, notably Nicol v. Ames,7 Knowlton v. Moore,8 and Patton v. Brady,9 the Court held the following taxes to have been levied merely upon one of the “incidents of ownership” and hence to be excises: a tax that involved affixing revenue stamps to memoranda evidencing the sale of merchandise on commodity exchanges, an inheritance tax, and a war revenue tax upon tobacco on which the hitherto imposed excise tax had already been paid and that was held by the manufacturer for resale. Under this approach, the Court found it possible to sustain a corporate income tax as an excise “measured by income” on the privilege of doing business in corporate form.10 The adoption of the Sixteenth Amendment, however, put an end to speculation whether the Court, unaided by constitutional amendment, would persist along these lines of construction until it had reversed its holding in Pollock. Indeed, in its initial appraisal 11 of the Amendment, it classified income taxes as being inherently “indirect.” “[T]he 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, 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 imports subject to the rule of uniformity and were placed under the other or direct class.” 12 “[T]he Sixteenth Amendment conferred no new power of taxation but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged . . . .” 13

Income Subject to Taxation

Building upon definitions formulated in cases construing the Corporation Tax Act of 1909,14 the Court initially described income as the “gain derived from capital, from labor, or from both combined,” inclusive of the “profit gained through a sale or conversion of capital assets”; 15 in the following array of factual situations it subsequently applied this definition to achieve results that have been productive of extended controversy. …………………………………………………………………………………….

Foot Notes:

1 157 U.S. 429 (1895); 158 U.S. 601 (1895). 2 Ch. 349, § 27, 28 Stat. 509, 553. 3 The Court conceded that taxes on incomes from “professions, trades, employments, or vocations” levied by this act were excise taxes and therefore valid. The entire statute, however, was voided on the ground that Congress never intended to permit the entire “burden of the tax to be borne by professions, trades, employments, or vocations” after real estate and personal property had been exempted, 158 U.S. at 635. 4 Springer v. United States, 102 U.S. 586 (1881). 5 Ch. 173, § 116, 13 Stat. 223, 281 (1864). 6 For an account of the Pollock decision, see “From the Hylton to the Pollock Case,” under Art. I, § 9, cl. 4, supra. 7 173 U.S. 509 (1899). 8 178 U.S. 41 (1900).

9 184 U.S. 608 (1902). 10 Flint v. Stone Tracy Co., 220 U.S. 107 (1911). 11 Brushaber v. Union Pac. R.R., 240 U.S. 1 (1916); Stanton v. Baltic Mining Co., 240 U.S. 103 (1916); Tyee Realty Co. v. Anderson, 240 U.S. 115 (1916). 12 Brushaber v. Union Pac. R.R., 240 U.S. 1, 18–19 (1916). 13 Stanton v. Baltic Mining Co., 240 U.S. 103, 112 (1916). 14 Stratton’s Independence, Ltd. v. Howbert, 231 U.S. 399 (1913); Doyle v. Mitchell Bros. Co., 247 U.S. 179 (1918). 15 Eisner v. Macomber, 252 U.S. 189, 207 (1920); Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926).


V. United States Supreme Court Case

McCulloch v. Maryland


“In the course of the argument, the Federalist has been quoted, and the opinions expressed by the authors of that work have been justly supposed to be entitled to great respect in expounding the Constitution. No tribute can be paid to them which exceed their merit; but in applying their opinions to the cases which may arise in the progress of our Government, a right to judge of their correctness must be retained; and to understand the argument, we must examine the proposition it maintains and the objections against which it is directed. The subject of those numbers (from the Federalist papers) from which passages have been cited is the unlimited power of taxation which is vested in the General Government. The objection to this unlimited power, which the argument seeks to remove, is stated with fullness and clearness. It is that an indefinite power of taxation in the latter (the Government [p434] of the Union) might, and probably would, in time, deprive the former (the Government of the States) of the means of providing for their own necessities, and would subject them entirely to the mercy of the National Legislature. As the laws of the Union are to become the supreme law of the land; as it is to have power to pass all laws that may be necessary for carrying into execution the authorities with which it is proposed to vest it; the National Government might, at any time, abolish the taxes imposed for State objects upon the pretense of an interference with its own. It might allege a necessity for doing this, in order to give efficacy to the national revenues; and thus, all the resources of taxation might, by degrees, become the subjects of federal monopoly, to the entire exclusion and destruction of the State Governments.

It has also been insisted that, as the power of taxation in the General and State Governments is acknowledged to be concurrent, every argument which would sustain the right of the General Government to tax banks chartered by the States, will equally sustain the right of the States to tax banks chartered by the General Government.

But the two cases are not on the same reason. The people of all the States have created the General Government, and have conferred upon it the general power of taxation. The people of all the States, and the States themselves, are represented in Congress, and, by their representatives, exercise this power.When they tax the chartered institutions of the States, they tax their constituents, and these taxes must be uniform.”


VI. Internal Revenue Service – Proof Documents Showing the Method of Collecting Income Taxes on the earnings of the citizens of the member States in the Union.

Exhibit A

Title 26, U.S. Code, Internal Revenue Code

The Internal Revenue Code (IRC) is the body of law that codifies all federal tax laws, including income, estate, gift, excise, alcohol, tobacco, and employment taxes. Jul 18, 2017.

Please note that there are five different kinds of taxes, Subtitle A – E, and only one Procedure and Administration Subtitle, Subtitle F. How do we know which subsections of Subtitle F apply to each of the five different kinds of taxes?


US Code
SUBTITLE A – Income Taxes (§§ 1 to 1564)
SUBTITLE B – Estate and Gift Taxes (§§ 2001 to 2801)
SUBTITLE C – Employment Taxes (§§ 3101 to 3512)
SUBTITLE D – Miscellaneous Excise Taxes (§§ 4001.. to 5000C)
SUBTITLE E – Alcohol, Tobacco, and Certain Other Excise Taxes (§§ 5001 to 5891)
SUBTITLE F – Procedure and Administration (§§ 6001 to 7874)
SUBTITLE G – The Joint Committee on Taxation (§§ 8001 to 8023)
SUBTITLE H – Financing of Presidential Election Campaigns (§§ 9001 to 9042)
SUBTITLE I – Trust Fund Code (§§ 9500 to 9602)
SUBTITLE J – Coal Industry Health Benefits (§§ 9701 to 9722)
SUBTITLE K – Group Health Plan Requirements (§§ 9801 to 9834)
Exhibit B

Tax Code, Regulations

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)–commonly referred to as Federal tax regulations–pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

Exhibit C

Internal Revenue Service – Procedural Rules

26 CFR 601.101 – Introduction.

601.101 Introduction.
(a)General. The Internal Revenue Service is a bureau of the Department of the Treasury under the immediate direction of the Commissioner of Internal Revenue. The Commissioner has general superintendence of the assessment and collection of all taxes imposed by any law providing internal revenue. The Internal Revenue Service is the agency by which these functions are performed. Within an internal revenue district the internal revenue laws are administered by a district director of internal revenue. The Director, Foreign Operations District, administers the internal revenue laws applicable to taxpayers residing or doing business abroad, foreign taxpayers deriving income from sources within the United States, and taxpayers who are required to withhold tax on certain payments to nonresident aliens and foreign corporations, provided the books and records of those taxpayers are located outside the United States. For purposes of these procedural rules any reference to a district director or a district office includes the Director, Foreign Operations District, or the District Office, Foreign Operations District, if appropriate. Generally, the procedural rules of the Service are based on the Internal Revenue Code of 1939 and the Internal Revenue Code of 1954, and the procedural rules in this part apply to the taxes imposed by both Codes except to the extent specifically stated or where the procedure under one Code is incompatible with the procedure under the other Code. Reference to sections of the Code are references to the Internal Revenue Code of 1954, unless otherwise expressly indicated.

(b)Scope. This part sets forth the procedural rules of the Internal Revenue Service respecting all taxes administered by the Service, and supersedes the previously published statement (26 CFR (1949 ed., Part 300-End) Parts 600 and 601) with respect to such procedural rules. Subpart A provides a descriptive statement of the general course and method by which the Service’s functions are channeled and determined, insofar as such functions relate generally to the assessment, collection, and enforcement of internal revenue taxes. Certain provisions special to particular taxes are separately described in Subpart D of this part. Conference and practice requirements of the Internal Revenue Service are contained in Subpart E of this part. Specific matters not generally involved in the assessment, collection, and enforcement functions are separately described in Subpart B of this part. A description of the rule making functions of the Department of the Treasury with respect to internal revenue tax matters is contained in Subpart F of this part.Subpart G of this part relates to matters of official record in the Internal Revenue Service and the extent to which records and documents are subject to publication or open to public inspection. This part does not contain a detailed discussion of the substantive provisions pertaining to any particular tax or the procedures relating thereto, and for such information it is necessary that reference be made to the applicable provisions of law and the regulations promulgated thereunder. The regulations relating to the taxes administered by the Service are contained in title 26 of the Code of Federal Regulations.

[ 38 FR 4955, Feb. 23, 1973 and 41 FR 20880, May 21, 1976, as amended at 45 FR 7251, Feb. 1, 1980; 49 FR 36498, Sept. 18, 1984; T.D. 8685, 61 FR 58008, Nov. 12, 1996]

Exhibit D

Parallel Table of Authorities and Rules

Please find below Sections of the IRC that the IRS gives as their authority to take actions in the process of collecting Income Taxes from the citizens of the States in the Union.

I am listing the IRC Section, Description and CFR Title giving the regulations for that Section of the IRC. Please check the Parallel Table of Authorities above to verify the following.

IRC, 26, 6151 Time and Place for Paying CFR Title 27

IRC, 26, 6201 Assessment Authority CFR Title 27

IRC, 26, 6301 Collection Authority CFR Title 27

IRC, 26, 6331 Levy and Distraint CFR Title 27

IRC, 26, 6601 Interest CFR Title 27

IRC, 26, 6651 Failure to File Return or Pay Tax CFR Title 27

IRC, 26, 6671 Penalties CFR Title 27

The Parallel Table of Authorities makes it easy for us to know which parts of the Internal Revenue Code (IRC) the Internal Revenue Service (IRS) has authority to enforce. If a section of the IRC does not have its regulations found in Title 26 of the CFR then the IRS has no authority to enforce that Section of the IRC

Please note the following about the PTOA:

The column at the left is the Subsection of the Internal Revenue Code (IRC) in question.
The center column shows the Code of Federal Regulations (CFR) Title that interprets the corresponding section of the IRC.
The column to the right shows the part of the CFR Title that relates to the IRC Subsection in question.
To find which CFR Title interprets a section of the IRC, scroll down the list of IRC sections until you find the IRC section in question. There you will find the section of the CFR that interprets that section. If its not CFR 26, the IRS has no authority to enforce that section of the IRC.

Edit “About”
Presentment I – Historical Events Leading Up To The Passage Of The Sixteenth Amendment As Tthe Powers That Be Would Have Us To Believe
January 16, 2019
Presentment II – Chief Cornerstone and Building Block for Presentment of Information Regarding the History and Purpose of the Sixteenth Amendment.
January 16, 2019
Presentment III – History and purpose of the Sixteenth Amendment
January 16, 2019
Presentment IV – Definition of Income
January 16, 2019
Presentment V – Scope of IRS “Income Tax” Collecting Authority
January 16, 2019

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