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Must You Pay Income Tax?

by Bob Huebner

FOR INDIVIDUALS, INCOME TAX IS A VOLUNTARY TAX

The above statement makes many people skeptical when they read it. However, the basic reason for the truth of the statement is really very simple.

THE U.S. CONTITUTION FORBIDS THE FEDERAL GOVERNMENT TO IMPOSE ANY TAX DIRECTLY UPON INDIVIDUALS.

INDIVIDUALS VOLUNTARILY IMPOSE AN INCOME TAX UPON THEMSELVES WHEN THEY FILE AN INCOME TAX RETURN.

Read on and learn why. You will be glad you spent a few minites to learn about these important facts.

AMERICANS ARE CONFUSED AND DECEIVED

Before World War II, individuals' wages were not considered to be subject to income taxes. During the war a "Victory Tax" was imposed on wages as an emergency measure to help pay for the war. The people did not realize that government could not constitutionally impose any tax directly on them, so they assumed that individuals and their earnings could be taxed directly.

The Internal Revenue Service intentionally promoted this misunderstanding of taxing power through clever wording of its statements, publications and propaganda news releases. Consequently, Americans have been deceived into believing that they are required to pay an income tax which is laid on them directly by govenment. However, when the IRS's publications, U.S. Supreme Court decisions and the Internal Revenue Code (income tax law) are studied carefully, they show that for individuals, paying income tax is voluntary and that the filing of tax forms is also a voluntary action that is not required by law.

CONSTITUTIONAL LIMITATIONS ON TAXING POWER

In order to understand why paying income tax and filing tax forms are voluntay actions for individuals, it is essential to understand the limitations on federal taxation embodied in the United States Constitution.The statemen who wrote the Constitution were fully aware of the dangers to liberty allowing a central govenment to impose taxes directly upon individuals or upon property.

Tyranny resulting from direct taxation of individuals had led to the American Revolution only 12 years earlier when all the taxes collected amounted to less than 5% of the colonists earnings. This tyranny was referred to in the Declaration of Independence where in describing the reasons for the revolution, the founding fathers stated:"He(King George III) has erected a multitude of New Offices, and sent hither swarms of Officers to harass our people, and eat out their substance".

Because of the knowledge of these facts, the framers of the Constitution include not one, but two limitations in the Constitution that absolutely forbid the federal government to impose any direct taxes upon individuals or upon property. All direct taxes are required to be "apportioned", which means that they must be laid upon the state governments in proportion to earch state's population.

The limitations forbidding direct taxation of individuals are found first in Article 1, Section 2, Clause 3, which states: "Representative4s and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective numbers..", and again in Article 1, Section 9, Clause 4, which states: "No Capitation or other direct Tax shall be laid, unless in Proportion to the Census or Enumeration hereinbefore directed to be taken." These basic sections of the have never been repealed or amended. The Constitution still forbids direct taxation of individuals and property.

 
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