Presentment VIII – Proof Documents

Sources of Information
I. Internal Revenue Service

Brief History of IRS

https://www.irs.gov/uac/brief-history-of-irs

Origin

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The income tax was repealed 10 years later.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”.

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II. The Congressional Research Service https://www.loc.gov/crsinfo/

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.

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III. House of Representatives and the Senate of the United States of America

https://www.congress.gov/content/conan/pdf/GPO-CONAN-2017.pdf (Includes analysis of Supreme Court cases decided through August 26, 2017)

JOINT RESOLUTION

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.)

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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.)

https://www.congress.gov/content/conan/pdf/GPO-CONAN-2017-10-17.pdf (Includes analysis of Supreme Court cases decided through August 26, 2017)

INCOME TAX

SIXTEENTH AMENDMENT

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.

INCOME TAX

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).

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V. United States Supreme Court Case

McCulloch v. Maryland

https://www.law.cornell.edu/supremecourt/text/17/316

Excerpt;

“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.”

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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 https://www.law.cornell.edu/uscode/text/26

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?

U.S. Code: Title 26 – INTERNAL REVENUE CODE

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

https://www.irs.gov/privacy-disclosure/tax-code-regulations-and-official-guidance

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

https://www.law.cornell.edu/cfr/text/26/601.101

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

https://www.law.cornell.edu/ptoa/uscode

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.

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RECENT POSTS
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

Our Political System As It Was Intended To Be

An Old Turkey’s Thoughts On Just How Its Supposed To Be

In plain, simple, down-to-Earth terms, the Constitution of the United States of America created two ponds of water.
One pond in which the Federal government functions, and one pond in which State governments function. If you want to go swimming, swim in the water where the Federal government is not allowed to function. That way the IRS tax sharks can’t take a bite out of your earnings!!!

The government that our founding fathers structured and built for us was the result of coming out of a union of thirteen independent Colonies that was not working. It had not produced the results they expected. With that fresh on their minds and knowledge of what was on the other side of the waters lying in wait to take them down, they devised a plan of government to provide the people with strong general government with absolute power over its sphere of sovereignty but no power outside of its sphere of sovereignty.

Sovereignty begins with the people! That sovereignty is divided into three separate and distinct parts and it takes all three to make up the whole.

To the State (Colonies) governments they placed the protection of the citizens and residents within their respective territorial limits. This protection extended to the right to life, liberty, and the pursuit of happiness. The right to life includes everything necessary to keep body and soul together. The right to liberty includes everything necessary for them to move about freely, unrestricted by any means. The right to pursue happiness has been understood to be equivalent to property rights. These rights, they pointed out, were God given and not acquired. The Declaration of Independence declared those rights and the Constitution established a government to secure the blessings of those rights to the people. The purpose of the Constitution was to make plain the limitations of the newly formed government in defending the rights declared In the Declaration of Independence. The only restriction being that they could not infringe upon someone’s right to enjoy those same rights.

To the general government, United States in Congress, they placed the protection of State citizen’s rights from being infringed on by powers of a foreign nature whether it be by invasion or otherwise. The only time the general government could step foot inside a State in regards to the State’s citizens, relative to matters outside of its delegated powers, would be at the request of its Governor or someone functioning in its capacity.

The remainder of the people’s sovereignty, they kept for themselves. Their sphere of action was and is to provide for the health and wellbeing of their families and communities.

USC case –

“We have in our political system a government of the United States and a government of each of the several States. Each one of these governments is distinct from the others, and each has citizens of its own who owe it allegiance, and whose rights, within its jurisdiction, it must protect. The same person may be at the same time a citizen of the United States and a citizen of a State, but his rights of citizenship under one of these governments will be different from those he has under the other. Slaughter- House Cases, 16 Wall. 74.
Citizens are the members of the political community to which they belong. They are the people who compose the community, and who, in their associated capacity, have established or submitted themselves to the dominion of a government for the promotion of their general welfare and the protection of their individual as well as their collective rights. In the formation of a government, the people may confer upon it such powers as they choose. The government, when so formed, may, and when called upon should, exercise all the powers it has for the protection of the rights of its citizens and the people within its jurisdiction; but it can exercise no other. The duty of a government to afford protection is limited always by the power it possesses for that purpose.\
Experience made the fact known to the people of the United States that they required a national government for national purposes. The separate governments of the separate States, bound together by the articles of confederation alone, were not sufficient for the promotion of the general welfare of the people in respect to foreign nations, or for their complete protection as citizens of the confederated States. For this reason, the people of the United States, ‘in order to form a more perfect union, establish justice, insure domestic tranquility, provide for [92 U.S. 542, 550] the common defense, promote the general welfare, and secure the blessings of liberty’ to themselves and their posterity (Const. Preamble), ordained and established the government of the United States, and defined its powers by a constitution, which they adopted as its fundamental law, and made its rule of action.
The government thus established and defined is to some extent a government of the States in their political capacity. It is also, for certain purposes, a government of the people. Its powers are limited in number, but not in degree. Within the scope of its powers, as enumerated and defined, it is supreme and above the States; but beyond, it has no existence. It was erected for special purposes, and endowed with all the powers necessary for its own preservation and the accomplishment of the ends its people had in view. It can neither grant nor secure to its citizens any right or privilege not expressly or by implication placed under its jurisdiction.
The people of the United States resident within any State are subject to two governments: one State, and the other National; but there need be no conflict between the two. The powers which one possesses, the other does not. They are established for different purposes, and have separate jurisdictions. Together they make one whole, and furnish the people of the United States with a complete government, ample for the protection of all their rights at home and abroad. True, it may sometimes happen that a person is amenable to both jurisdictions for one and the same act. Thus, if a marshal of the United States is unlawfully resisted while executing the process of the courts within a State, and the resistance is accompanied by an assault on the officer, the sovereignty of the United States is violated by the resistance, and that of the State by the breach of peace, in the assault. So, too, if one passes counterfeited coin of the United States within a State, it may be an offence against the United States and the State: the United States, because it discredits the coin; and the State, because of the fraud upon him to whom it is passed. This does not, however, necessarily imply that the two governments possess powers in common, or bring them into conflict with each other. It is the natural consequence of a citizenship [92 U.S. 542, 551] which owes allegiance to two sovereignties, and claims protection from both. The citizen cannot complain, because he has voluntarily submitted himself to such a form of government. He owes allegiance to the two departments, so to speak, and within their respective spheres must pay the penalties which each exacts for disobedience to its laws. In return, he can demand protection from each within its own jurisdiction.
The government of the United States is one of delegated powers alone. Its authority is defined and limited by the Constitution. All powers not granted to it by that instrument are reserved to the States or the people.”
United States Supreme Court, U S v. CRUIKSHANK, (1875)
http://caselaw.findlaw.com/us-supreme-court/92/542.html

The fifty States have citizens of their own and the United States, in a territorial sense, has citizens of its own. State citizens are citizens of the State in the Union in which they are domiciled, while United States citizens are citizens of the States under its exclusive jurisdiction which are the District of Columbia, Puerto Rico, Guam, the Virgin Islands, American Samoa and any other lands within its jurisdiction providing that those citizens are subject to its jurisdiction. (Foot Note 1) The laws of the United States only apply to its citizens, the citizens of the Several States in certain instances and any other entity subject to its jurisdiction as defined by the Constitution and clarified by its laws and United States Supreme Court decisions relative to its jurisdiction.

Regarding territorial jurisdiction, there are two things that are territorial in their nature, taxation and criminal procedure.

In regards to employee taxes, we turn to
26 U.S. Code § 3121 – Definitions
https://www.law.cornell.edu/uscode/text/26/3121USC, Section 3121 (e)
(e)STATE, UNITED STATES, AND CITIZEN
For purposes of this chapter—
(1)STATE
The term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
(2)UNITED STATES
The term “United States” when used in a geographical sense includes the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.

A look at USC, Title 18, Part 1, Subsection 5 and 7 will help clarify the meaning of the term United States and the extent of its Special Maritime and Territorial jurisdiction regarding criminal activity.
US Code, Title 18, Part 1,
Subsection 5, Crimes and Criminal Procedure
https://www.law.cornell.edu/uscode/text/18/5
The term “United States”, as used in this title in a territorial sense, includes all places and waters, continental or insular, subject to the jurisdiction of the United States, except the Canal Zone.
Subsection 7, Special maritime and territorial jurisdiction of the United States. https://www.law.cornell.edu/uscode/text/18/7
(3) Any lands reserved or acquired for the use of the United States, and under the exclusive or concurrent jurisdiction thereof, or any place purchased or otherwise acquired by the United States by consent of the legislature of the State in which the same shall be, for the erection of a fort, magazine, arsenal, dockyard, or other needful building.
Please read all of Subsection 7 for other details of importance.

The term “United States” can be understood in any one of several ways.
Hoovan & Allison v. Evatt – “The term ‘United States’ may be used in any one of several senses. It may be merely the name of a sovereign occupying the position analogous to that of other sovereigns in the family of nations. It may designate the territory over which the sovereignty of the United States ex- [324 U.S. 652, 672] tends, or it may be the collective name of the states which are united by and under the Constitution.”

The only understanding of the use of the term United States that requires governing and regulation is as it relates to its territorial jurisdiction.
As you can see below, all legislation of Congress does not apply to within the States unless a territorial extent clause exists that says that that law applies to within the Several States.

Foley Bros. v. Filardo: 336 U.S. 281, 285, 69 S.Ct. 575 (1949);
“First. The canon of construction which teaches that legislation of Congress, unless a contrary intent appears, is meant to apply only within the territorial jurisdiction of the United States, Blackmer v. United States, supra, at 284 U. S. 437, is a valid approach whereby unexpressed congressional intent may be ascertained.”

Blackmer v. United States, supra, at 284 U. S. 437
“While the legislation of the Congress, unless the contrary intent appears, is construed to apply only within the territorial jurisdiction of the United States,“

CAHA V. UNITED STATES
“Generally speaking, within any state of this Union the preservation of the peace and the protection of person and property are the functions of the state government, and are no part of the primary duty, at least, of the nation. The laws of congress in respect to those matters do not extend into the territorial limits of the states, but have force only in the District of Columbia, and other places that are within the exclusive jurisdiction of the national government.”

American Banana Company v. United Fruit Company, 213 U.S. 347, 357, 29 S.Ct. 511 (1909);
“The foregoing considerations would lead, in case of doubt, to a construction of any statute as intended to be confined in its operation and effect to the territorial limits over which the lawmaker has general and legitimate power. “All legislation is prima facie territorial.” Ex Parte Blain, L.R. 12 Ch.Div. 522, 528; State v. Carter, 27 N.J.L. 499; People v. Merrill, 2 Parker, Crim.Rep. 590, 596

The general government is made up of the Legislative, the Executive and the Judicial branches of government. The Legislative branch includes the House of Representatives and the Senate. The Executive branch includes the President, the Vice President and the Presidential cabinets. The Judicial Branch includes the Supreme Court and such inferior courts as the Congress may from time to time ordain and establish.

The House of Representatives represent the people of all the member States in the Union. The Senate represents the governments of all the Fifty States. The members of the House of Representatives are supposed to be chosen by the people of all the States while the members of the Senate are supposed to be chosen by the legislatures of the Several States. The President is supposed to be chosen by electors that are chosen by the legislatures of the Several States, not by the people.

Regarding the choosing of national representatives in government the State legislators represent the State governments in the choosing of the Senators and the President and Vice President. The Senate is where the State governments are united while the House of Representatives is where “We THE People” of all the States in the Union are united.

The President of the United States is the President of that entity that was created by the people of all the States and not the president of any of the States or of their citizens. We have Governors to see that our laws are carried out as our State legislatures intended for them to be.

The method of choosing the members of the general government has been changed because of the negative effects of political parties that have been allowed to commandeer our political processes. Our founding fathers warned us time and again of the dangers of allowing political parties to gain control of our political processes. The political parties that have commandeered our political processes were not provided for in the Constitution and have been the vehicles through which foreign powers are gaining control of our government to some extent.

There are two kinds of taxes that the US Constitution allows – direct and indirect. Indirect taxes are taxes based on the performance of some privilege or activity that is rightfully regulated by the federal Government. Direct taxes have been held by the U S Supreme Court to be taxes on land and property or assets because of ownership.

The U S Supreme Court has ruled that the Income Tax is a tax on corporations for the privilege of doing business in corporate form. The amount of the tax is based on the total income received from doing business in corporate form. If you are not incorporated then you don’t owe the Income Tax. Your earnings are your property and are not subject to the Income Tax.

This site is all about the History and Purpose of the Sixteenth Amendment. All of your United States and State Representatives and Senators believe the Sixteenth Amendment to be what authorized the U S Congress to tax your earnings. The U S Supreme Court says otherwise!!!

For more information go to http://sovereignstateslibertywatchgroup.com.

Be Blessed

Foot Note 1

U.S. Code › Title 8 › Chapter 12 › Subchapter III › Part I
8 U.S. Code Part I – Nationality at Birth and Collective Naturalization
• US Code
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• § 1401 – Nationals and citizens of United States at birth
• § 1401a – Birth abroad before 1952 to service parent
• § 1401b – Repealed. Pub. L. 92–584, § 2, Oct. 27, 1972, 86 Stat. 1289
• § 1402 – Persons born in Puerto Rico on or after April 11, 1899
• § 1403 – Persons born in the Canal Zone or Republic of Panama on or after February 26, 1904
• § 1404 – Persons born in Alaska on or after March 30, 1867
• § 1405 – Persons born in Hawaii
• § 1406 – Persons living in and born in the Virgin Islands
• § 1407 – Persons living in and born in Guam
• § 1408 – Nationals but not citizens of the United States at birth
• § 1409 – Children born out of wedlock

Two Fishing Holes

In plain simple down to Earth terms, the Constitution of the United States of America created two ponds of water.

One for the Federal government to function in and one for the States’ governments to function in.  If you want to go swimming, swim in the water where the Federal government is not allowed to function in.  That way the IRS tax sharks cant take a bite out of your earnings!!!

PETITION FOR STATE GOVERNMENT INTERVENTION – FEDERAL INCOME TAX

                                    In The States of the Union Known As

                                           The United States of America

Now comes we the people, not the people of any political party but as We The People of the United States of America, in concert, appealing to our legislatures for relief from the undue tax burdens placed upon us by the powers that be.

Our prayer is to the Almighty God of the Earth, the God of Abraham, the God of Isaac and the God of Jacob and for the Legislatures of the member States in the Union to serve notice to the Federal Government to halt, effective immediately, its practice of assuming powers and imposing mandates and laws upon the citizens of the member states in the Union for purposes not enumerated by the Constitution for the United States of America.

WHEREAS, In U.S. Supreme Court, 118 U.S. 356 – Yick Wo v. Hopkins we find that, “When we consider the nature and the theory of our institutions of government, the principles upon which they are supposed to rest, and review the history of their development, we are constrained to conclude that they do not mean to leave room for the play and action of purely personal and arbitrary power. Sovereignty itself is, of course, not subject to law, for it is the author and source of law; but in our system, while sovereign powers are delegated to the agencies of government, sovereignty itself remains with the people, by whom and for whom all government exists and acts.”;  and

WHEREAS, We see in 118 U.S. 356 – Yick Wo v. Hopkins that the Right to Life, Liberty and the pursuit of Happiness that was given by God to the People of these united States is safeguarded by the fact that sovereignty remains in the people under God.

WHEREAS, The people have divided their sovereignty into three separate and distinct spheres of action.

  • The right to enjoy Life including everything requisite to the maintenance thereof, Liberty and the Pursuit of Happiness, they reserved to themselves.
  • The responsibility of protecting those rights within their own States was given to their State government. Within this sphere of the people’s sovereignty there are limitations regarding the States actions.  The Sovereignty of the States extends to everything that exists by the authority of the State and to everything that is allowed by its permission. (McCulloch v. Maryland)
  • The responsibility of protecting those rights from intrusion from without the territorial limits of the individual States was given to the National government, styled as The United States of America. Its sphere of sovereignty extends to the outer limits of its maritime and territorial jurisdiction which includes the ten mile squared seat of government known as Washington D. C., Puerto Rico, Guam, American Samoa, the Virgin Islands and any other possessions and lands belonging to the United States of America and used for forts, magazines, arsenals, dockyards and any other needful buildings within the States in the Union. (18 U.S. Code § 5 – United States defined.  18 U.S. Code § 7 – Special maritime and territorial jurisdiction of the United States defined); and

WHEREAS, The perpetuity of the Union depends upon the preservation of the right of local self-government, unimpaired, to all the States; All political power is inherent in the people, and all free governments are founded on their authority, and instituted for their benefit. The faith of the people of the Several States stands pledged to the preservation of a republican form of government, and, subject to this limitation only, they have at all times the inalienable right to alter, reform or abolish their government in such manner as they may think expedient.”; and

WHEREAS, The Tenth Amendment to the Constitution for the United States of America reads as follows: “The powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.”; and

WHEREAS, The Tenth Amendment to the Constitution for the United States of America defines the total scope of federal power as being that specifically granted by the Constitution for the United States of America and no more; and

WHEREAS, The Tenth Amendment to the Constitution for the United States of America means that the federal government was created by the states specifically to be an agent of the states with powers both limited and enumerated…;  and

WHEREAS, The United States Supreme Court has ruled in New York v. United States, 112 S. Ct. 2408 (1992) That Congress may not simply commandeer the legislative and regulatory processes of the States; and

WHEREAS, The Tenth Amendment assures that we, the people of the member States in the Union and each Sovereign State in the Union of States, have always had rights that the federal government may not usurp; and

Petition of The People;

WHEREAS, Among those rights reserved to the Citizens of the member States in the Union is the right to free access to, “The common business and callings of life, the ordinary trades and pursuits, which are innocuous in themselves, and have been followed in all communities from time immemorial, must therefore be free in this country to all alike upon the same conditions and the right to pursue them, without let or hindrance, except that which is applied to all persons of the same age, sex, and condition, is a distinguishing privilege of Citizens of the United States, and an essential element of that freedom which they claim as their birthright. It has been well said that ‘the property which every man has is his own labor, as it is the original foundation of all other property, so it is the most sacred and inviolable. The patrimony of the poor man lies in the strength and dexterity of his own hands, and to hinder his employing this strength and dexterity in what manner he thinks proper, without injury to his neighbor, is a plain violation of this most sacred property. It is a manifest encroachment upon the just liberty both of the workman and of those who might be disposed to employ him.” (Butcher ‘s Union Co. v. Crescent City Co., 111 US 746); and

WHEREAS, “The Right to receive income or earnings is a right belonging to every person, and realization and receipt of income is therefore not a “privilege” that can be taxed.”  (Jack Cole Company v. MacFarland, 337 S.W. 2d 453); and

WHEREAS, “The individual, unlike the corporation, cannot be taxed for the mere privilege of existing. The corporation is an artificial entity which owes its existence and charter powers to the state; but the individuals’ rights to live and own property are natural rights for the enjoyment of which an excise cannot be imposed.”  (Redfield v. Fisher. 292 P. 819); and

WHEREAS, The Sixteenth Amendment was approved by Congress on July 2, 1909 after the Corporation Tax Act was enacted in that same year to sustain the the provisions of the Corporation Tax Act.

WHEREAS, According to Senate Document No. 112-9, 112th Congress, Second Session, prepared by the Congressional Research Service, Pages 2237 and 2238, the Sixteenth Amendment was ratified on February 3, 1913 and sustained by the United States Supreme Court and provided for a corporate income tax as an excise tax “measured by income” on the privilege of doing business in corporate form from whatever source the income is derived; and

WHEREAS, In Stratton’s Independence v. Howbert, 231 U.S. 399 (1913), the court said:  “As has been repeatedly remarked, the corporation tax act of 1909 was not intended to be and is not, in any proper sense, an income tax law. This court has decided in the Pollock Case that the income tax of 1894 amounted in effect to a direct tax upon property, and was invalid because not apportioned according to population, as prescribed by the Constitution. The act of 1909 avoided this difficulty by imposing not an income tax, but an excise tax upon the conduct of business in a corporate capacity, measuring, however, the amount of tax by the income of the corporation, . . .”; and

WHEREAS, Based on the opinion of the court in Stratton’s Independence v.   Howbert, 231 U.S. 399 (1913), it is apparent that the office of the Secretary of the U. S. Senate  has propagated misinformation regarding the Sixteenth Amendment  (http://www.senate.gov/civics/constitution_item/constitution.htm?vm=r#amdt_16_ (1913)) in that it proclaims that the Sixteenth Amendment reversed the ruling on the Income Tax Act of 1894, in the Pollock case, and allowed for an Income Tax to be allowed.  With that understanding alongwith the wording of the Sixteenth Amendment one would think that the Sixteenth authorized an Income Tax on everyone’s income no matter what the source of the income might be; and

WHEREAS, Building upon definitions formulated in cases construing the Corporation Tax Act of 1909, 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” and received from activities performed by corporations; and

WHEREAS, Understanding the correct meaning of the word “Income” as it is used in the Sixteenth Amendment, it is easy to see that the citizens of the States in the Union are not subject to the Federal Income Tax laws; and

WHEREAS, The opinion has been stated that questions regarding the United States revenue laws are Federal issues and NOT State issues and therefore are not the concern of the State legislatures; and

WHEREAS, For an example, roughly $112,582,000,000 was spent to facilitate the operations of the State of Texas in 2015 and roughly $43,430,000,000 came from funds from the United States Treasury; and

WHEREAS, Assuming that the Income Taxes extracted from individuals in Texas, unconstitutionally, stayed in Texas, all of it probably would, no doubt, be spent in Texas and would generate, when circulated within the State until eaten up by taxes, enough to nearly, if not totally,  eliminate the need for federal funds; and

WHEREAS, The United States Congress is taking, indirectly, revenue out of the treasury of the States by unconstitutionally taxing the earnings of the citizens of the States and that makes the issue a State issue and needs to be dealt with by the States in the Union.  Now therefor be it

RESOLVED, That the citizens of the States in the Union hereby claim sovereignty under the Tenth Amendment to the Constitution for the United States over all powers not otherwise enumerated and granted to the federal government by the Constitution for the United States or granted to the States by the Constitutions for their State; and, be it further

RESOLVED, That this serves as notice and demand to the States in the Union, as our agents, to team with all other member States in the Union and demand that the Congress of the United States cease and desist, effective immediately, the collection of the federal “Income Tax” from the earnings of their constituents; and be it further

RESOLVED, That the States demand that all compulsory federal legislation that deals with revenue collections from within the States be within the parameters set by the Constitution for the United States of America; and be it further

RESOLVED, That the States demand that all federal agencies dealing with revenue issues correct their literature to reflect that the Sixteenth Amendment provided for an excise tax measured by income on the privilege of doing business in corporate form rather than for an income tax on the earnings of State citizens; and be it further resolved

RESOLVED, That the States in the Union cease and desist all State legislative and regulatory processes regarding assistance in the implementation of all federal income tax laws when they are applied to earnings of the citizens of the States in the Union; and be it further

RESOLVED, That WE The People move that our State Legislatures Petition for a Constitutional revision of the Sixteenth Amendment to read as follows:

SIXTEENTH AMENDMENT

The Congress shall have power to lay and collect taxes on corporate incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. 

RESOLVED, That the secretaries of state of the member States in the Union forward copies of this Petition to the Governors of the member States in the Union, to the speaker of the House of Representatives and the President of the Senate of the United States Congress, and to all the members of their State delegations to the congress with the request that this petition be officially entered in the Congressional Record as a memorial to the Congress of the United States of America.

Be Blessed,

We the People

 

We, The People of these United States, in concert, humbly request that our State government representatives accept our petition and hear our resolve regarding these matters.

In support of this petition, with a firm reliance on Divine Providence, we hereby ascribe our names in good faith believing that our representatives will take appropriate action for the benefit of State government revenues and on behalf of their constituents.

In the State of _________________ we hereby pledge our support of this Petition

Name, State and Zip Code

1.   _______________     _________________

2.  ________________    _________________

3.  ________________    _________________

4.  ________________    _________________

5.  ________________    _________________

6.   ________________    _________________

7.   ________________    _________________

8    ________________    _________________

9.    ________________   _________________

10.   _______________    _________________

11.   _______________    _________________

12.   _______________    _________________

13.   _______________    _________________

14.   _______________    _________________

15.   _______________    _________________

16.   _______________    _________________

17.   _______________    _________________

18.   _______________    _________________

19.   _______________    _________________

20.   _______________    _________________

21.   _______________    _________________

22.    _______________    _________________

23.   ________________    _________________

24.   ________________    _________________

25.   ________________    _________________

 

Citizens Support Group representative affirmation;

I, __________________________, affirm that all signors above are from the State listed.

Signature: ______________________________      Date ________________

Note:  To Citizens Support Group Representatives

When this Petition is completed, send the original to Citizens Support Group, keep a copy for yourself, and mail a copy to your State Representative and a copy to your State Senator.  CSG will forward certified petitions to your State’s Secretary of State.

This procedure will allow us to ensure that our voice is being heard.

Citizens Support Group