By Randall E. White, author American Popular Sovereignty

Since 1945 the IRS has been misapplying federal employment taxes to private sector workers in violation of our Constitution

Since 1945 the Internal Revenue Service (IRS) has been systematically misapplying federal employment taxes to private-sector workers in violation of Article 1, Section 9 of our Constitution, which prohibits direct federal taxation without apportionment of the tax among the States. [1]  This is one of the scams involving systemic public corruption articulated in American Popular Sovereignty.

None of the revenue proceeding from this illegal exaction conducted in the guise of a federal income tax alleged by the IRS to be levied on “all that comes in” goes towards paying for the services taxpayers expect from government. On June 30, 1982 President Ronald Reagan authorized through Executive Order 12369 the Private Sector Survey on Cost Control (PSSCC), which is commonly referred to as “The Grace Commission” after the commission’s leader, businessman J. Peter Grace. The job of the Grace Commission was to investigate and identify waste and inefficiency in the federal government. In January 1984 the Grace Commission presented its report and recommendations to Congress, which stated,

“One-third of all income taxes are consumed by waste and inefficiency [in the federal government]; one-third escapes collection owing to the underground economy; and 100 percent of all income taxes collected are absorbed solely by interest [on the national debt] plus government contributions to transfer payments [federal pension and social welfare programs]. In other words, all individual income tax revenues are gone         before one nickel is spent on the services taxpayers expect from their government.” [2]

In brief summary (of what is fully explained in American Popular Sovereignty),

1. A tax is a publicly authorized public taking. All taxes have a subject and a measure. The subject of a tax is the specific thing, activity, or event that the tax is levied on. The measure of a tax is the means or method of computing the amount of tax due.
2. In 1796 the issue of direct and indirect federal taxation under the Constitution was fully argued and settled in the case Hylton v. United States, 3 U.S. 171 (1796). The U.S. Supreme Court determined that the Constitution divides federal taxation into two categories: direct; and indirect. The Court further determined that the subject of a direct tax consisted of land and the revenue proceeding from the land, and that an indirect tax was a “circuitous mode of reaching the revenue of the individual”. Consequently, the subject of an indirect tax is necessarily something other than the revenue of the individual.
3. The last time Congress levied a direct tax was in 1861, which expired in 1872.
4. In the cases Brushaber v. Union Pac. R.R., 240 U.S. 1 (1916) and Stanton v. Baltic Mining Co., 240 U.S. 103 (1916), the U.S. Supreme Court determined that the Sixteenth Amendment did not alter or amend Article I, thus the direct and indirect taxation provisions in the Constitution remain intact.
5. For these reasons, all federal taxes set forth in the Internal Revenue Code (IRC) are of the indirect kind.
6. The IRS claims that all workers in America are liable for a federal income tax on their pay, yet it is not clear how such a tax could be an indirect tax conforming to the Constitution.

 

Accordingly, We the People have the right to straightforward answers to the questions set forth in the following letter template:

Your name

Address

City, state, postal code

Date

President Donald J. Trump; The White House; 1600 Pennsylvania Avenue NW; Washington, DC 20500

Commissioner Charles P. Rettig; Internal Revenue Service; 1111 Constitution Avenue, NW; Washington, D.C. 20224

Representative [name]; address; Washington, DC, postal code

Senator [name]; address; Washington, DC, postal code

Senator [name]; address; Washington, DC, postal code

 

Re:    Questions concerning federal tax liability

 

Dear Public Representatives,

I am writing to you in my capacity as one of We the People, who are the creators of our government and having the authority to protect our Constitution. This letter presents questions of great national importance affecting the rights and duties of millions of private sector working-class Americans in relation to our Internal Revenue laws. We require straightforward answers which will assist us in properly determining the legal status of our pay when preparing federal tax returns.

The Internal Revenue Service (IRS) asserts in its official publications, forms, liens and levy actions, that all Americans are liable for a federal income tax on our wages of labor and earnings from self-employment. The IRS sanctions third-party reporting about our pay on the IRS forms W-2 and 1099, which the IRS routinely uses to assert that we have a federal income tax liability.

Whereas Article I of our Constitution prohibits direct federal taxation without apportionment and the last time Congress levied a direct tax was in 1861, which expired in 1872, taken together with the fact that the Sixteenth Amendment did not repeal or modify Article I, it is not clear how the IRS federal taxation, lien and levy policies and practices involving the forms W-2, 1099, and 1040 conform to the basic elements of direct and indirect federal taxation under our Constitution, or to our Internal Revenue laws.

Therefore, pursuant to your oath of office to uphold and defend our Constitution, and your duties thereunder, please assist us in understanding our rights and duties in this matter by answering the following straightforward questions:

1. Concerning the IRS Form W-2, identify any sections of the Internal Revenue Code that levy a tax with respect to the wages of labor.
2. What is the subject of the tax?
3. What is the measure of the tax?
4. In accordance with the basic elements of direct and indirect federal taxation under the Constitution, how is the tax a circuitous mode of reaching the revenue of the individual? [3]
5. Concerning the IRS Form 1099-MISC, identify any sections of the Internal Revenue Code that levy a tax with respect to non-employee compensation.
6. What is the subject of the tax?
7. What is the measure of the tax?
8. How is the tax a circuitous mode of reaching the revenue of the individual?
9. Concerning the IRS Form 1099-K, identify any sections of the Internal Revenue Code that levy a tax with respect to an individual utilizing a merchant processing service for conducting retail sales over the Internet.
10. What is the subject of the tax?
11. What is the measure of the tax?
12. How is the tax a circuitous mode of reaching the revenue of the individual?

Thank you for in advance for your cooperation by providing truthful, complete, and timely answers to our questions.

Best regards,

Your name

[1] White, R. (2019). Direct and Indirect Taxation Under the Constitution. American Popular Sovereignty; A guide to restoring participatory government and achieving remedy. (pp. 280-294). Fort Worth, TX: APS Education.

[2] W. R. Grace & Co. (1984, January 15). President’s Private Sector Survey on Cost Control. [PDF file]. Retrieved from https://digital.library.unt.edu/ark:/67531/Metacrs9044/m1/1/high_res_d/IP0281G.pdf

[3] White, R. (2019). Direct and Indirect Taxation Under the Constitution. American Popular Sovereignty; A guide to restoring participatory government and achieving remedy. (pp. 280-294). Fort Worth, TX: APS Education.

To make it easy, we put this letter in a WORD format for you. Just open and customize. Easy peasy. Since 1945 IRS

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