What is actually being taxed?

Is it people? Is it property? Is it activities?

There cannot be any intelligent conversation about a tax until the actual subject of the tax is known!

Class of Tax	Nature of Tax	Subject of Tax	Constitutional Requirement
Indirect Taxes	Excises Duties Imposts	Taxable Activities Taxable events Taxable incidents TAxable occasions	*Must be geographically uniform
Direct Taxes	Capitation taxes	People	*Must be apportioned among the states
Direct Taxes	Property taxes	Property (which property?) (Be specific)	*Must be apportioned among the states
* see Penn Mutual Indemnity Co. v. C.I.R. 277 F. 2d 16, at 19-20 (3rd Cir. 1960) Steward Machine Co. v. Davis, 301 U.S. 548, at 581-582 (1937)

What is the subject of the so-called "income" tax?

In which section, if any, of the Internal Revenue Code does it impose a tax on a particular subject?

If you can't find an answer which meets the constitutional requirement, don't feel alone. Neither can anyone else find a subject of an unapportioned tax which would apply to individuals.

If the subject of the tax cannot be found in the IRS Code which meets the constitutional requirement for the imposition of a type of tax, how can it be proved anyone is subject to or liable for any so-called "income" tax?

The income tax is, therefore, not a tax on income as such. It is an excise with respect to certain activities and privileges, measured by reference to the income which they produce. The income is not the subject of the tax; it is the basis for determining the amount of the tax. House congressional Record, March 27, 1943, page 2580.

Indeed, the requirement for apportionment is strictly limited to taxes on real and personal property and capitation taxes. Penn Mutual Indemnity Co. v. C.I.R. 277 F.2d 16, a6 19-20 (3rd Cir. 1960). (Emphasis added.)

This copyright information is obtained from the book, The Biggest "Tax Loophole of All", and is printed with permission of the author, Otto Skinner at http://www.OttoSkinner.com to order books and obtain free information.

Otto has devoted almost 20 years to analyze, research and publish information concerning tax liability. Thousands of people nationwide are using Otto's books and newsletter to place the burden of proof on the employer or governmental agency to halt unlawful withholding without one's knowing, explicit, voluntary written consent.

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**********DISCLAIMER************
The information contained on this Website does not constitute legal or tax advice. This information has been provided for educational and informational purposes and is intended for "nonfilers" (those who have made their own determination they are nontaxpayers). "The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them [nontaxpayers] Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws". Economy Plumbing and Heating Co. v. United States, 470 F. 2d 585 (1972) "The laws of Congress in respect to those matters [Federal Income Taxation] 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." Caha v. United States, 152 U.S. 211, 215, 14 S. Ct. 513 (1894) When you are a "taxpayer" defined at §7701(a)14, information can be obtained at www.IRS.gov. None of this information is intended to interfere with the proper administration or enforcement of the internal revenue laws; nor can there be found any false, deceptive, or misleading commercial statement regarding the excludability of income known to be false or fraudulent in relation to any material matter or any information pertaining to the organizing or selling of an abusive tax shelter, plan, or arrangement that might incite taxpayers to attempt to violate the internal revenue laws, to unlawfully evade the assessment or collection of their federal tax liabilities, or to unlawfully claim improper tax refunds. We assume no responsibility for the success or failure of this information to produce the desired effects of the reader; however, we will ensure that this material has been prepared in accordance with the 50 Titles of the United States Code, Code of Federal Regulations, and respective Internal Revenue Manuals. All codes, regulations, and procedures are adhered to in the strictest sense. The codes, regulations, and procedures will evidence any due-process violations. The method and utilization of this information is strictly the choice of the reader.

************DISCLAIMER**************

The information contained on this Website does not constitute legal or tax advice. This information has been provided for educational and informational purposes and is intended for "nonfilers" (those who have made their own determination they are nontaxpayers).

"The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them [nontaxpayers] Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws". Economy Plumbing and Heating Co. v. United States, 470 F. 2d 585 (1972)

"The laws of Congress in respect to those matters [Federal Income Taxation] 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." Caha v. United States, 152 U.S. 211, 215, 14 S. Ct. 513 (1894)

When you are a "taxpayer" defined at §7701(a)14, information can be obtained at www.IRS.gov.

None of this information is intended to interfere with the proper administration or enforcement of the internal revenue laws; nor can there be found any false, deceptive, or misleading commercial statement regarding the excludability of income known to be false or fraudulent in relation to any material matter or any information pertaining to the organizing or selling of an abusive tax shelter, plan, or arrangement that might incite taxpayers to attempt to violate the internal revenue laws, to unlawfully evade the assessment or collection of their federal tax liabilities, or to unlawfully claim improper tax refunds.

We assume no responsibility for the success or failure of this information to produce the desired effects of the reader; however, we will ensure that this material has been prepared in accordance with the 50 Titles of the United States Code, Code of Federal Regulations, and respective Internal Revenue Manuals. All codes, regulations, and procedures are adhered to in the strictest sense. The codes, regulations, and procedures will evidence any due-process violations. The method and utilization of this information is strictly the choice of the reader.