Supposedly Nonexistent Tax Laws: Where They Are, What They Say, Why You Have to Follow Them
Steve Shives
April 28, 2007
The most common argument from tax protesters in the United States who claim they are not bound to pay income taxes or file a tax return with the Internal Revenue Service is that there is no actual law imposing such a tax. The claim is repeated so often in Aaron Russo’s film America: Freedom to Fascism that one would think it almost has to be true. Why would so many people sit in front of a motion picture camera and make such an outrageous claim if they couldn’t back it up?
As it turns out, they can’t back it up. The statutes imposing income tax on citizens and residents of the United States are real, binding and easily discoverable through a brief internet search. They are found in Title 26 of the United States Code. There are dozens of places to find and view the tax laws for yourself, but for the purposes of convenience and curing any insomnia which may plague the reader, I will briefly quote them here in all their stiflingly boring, legalistic glory.
The easiest way to show you the laws is to direct you to George Washington University Law Professor Jonathan Siegel’s page debunking Russo’s film.[1] He refutes all the major claims of the film, and has a separate page devoted entirely to identifying and detailing the statutes imposing the income tax on individuals in the private sector.[2] There is also the excellent and incredibly detailed Tax Protester FAQ by Daniel Evans.[3]
Since I imagine most tax protesters aren’t likely to take someone else’s word on where the tax laws are (unless it’s Aaron Russo telling them there are no such laws), feel free to look it up for yourself at any law library, or online at one of the many searchable copies of the U.S. Code available. My favorite is the one from the Office of the Law Revision Counsel, on the House of Representatives website.[4]
Now the laws themselves. I’ve truncated them whenever possible to keep this article from getting too massive, but some of these are still pretty long—and, as U.S. legal statutes, are incredibly, incredibly dull. But Russo and his tax protester buddies asked for someone to show them the laws, so here they are. First, the statute which imposes the tax:
-CITE-
26 USC Sec. 1 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS
HEAD-
Sec. 1. Tax imposed
STATUTE-
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1) every married individual (as defined in section 7703) who
makes a single return jointly with his spouse under section 6013,
and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
If taxable income is: The tax is:
Not over $36,900 15% of taxable income.
Over $36,900 but not over $5,535, plus 28% of the excess over
89,150 $36,900.
Over $89,150 but not over $20,165, plus 31% of the excess
140,000 over $89,150.
Over $140,000 but not $35,928.50, plus 36% of the excess
over $250,000 over $140,000.
Over $250,000 $75,528.50, plus 39.6% of the
excess over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a
household (as defined in section 2(b)) a tax determined in
accordance with the following table:
If taxable income is: The tax is:
Not over $29,600 15% of taxable income.
Over $29,600 but not over $4,440, plus 28% of the excess over
76,400 $29,600.
Over $76,400 but not over $17,544, plus 31% of the excess
127,500 over $76,400.
Over $127,500 but not $33,385, plus 36% of the excess
over $250,000 over $127,500.
Over $250,000 $77,485, plus 39.6% of the excess
over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads
of households)
There is hereby imposed on the taxable income of every individual
(other than a surviving spouse as defined in section 2(a) or the
head of a household as defined in section 2(b)) who is not a
married individual (as defined in section 7703) a tax determined in
accordance with the following table:
If taxable income is: The tax is:
Not over $22,100 15% of taxable income.
Over $22,100 but not over $3,315, plus 28% of the excess over
53,500 $22,100.
Over $53,500 but not over $12,107, plus 31% of the excess
115,000 over $53,500.
Over $115,000 but not $31,172, plus 36% of the excess
over $250,000 over $115,000.
Over $250,000 $79,772, plus 39.6% of the excess
over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married
individual (as defined in section 7703) who does not make a single
return jointly with his spouse under section 6013, a tax determined
in accordance with the following table:
If taxable income is: The tax is:
Not over $18,450 15% of taxable income.
Over $18,450 but not over $2,767.50, plus 28% of the excess
44,575 over $18,450.
Over $44,575 but not over $10,082.50, plus 31% of the excess
70,000 over $44,575.
Over $70,000 but not over $17,964.25, plus 36% of the excess
125,000 over $70,000.
Over $125,000 $37,764.25, plus 39.6% of the
excess over $125,000.
(e) Estates and trusts
There is hereby imposed on the taxable income of -
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with
the following table:
If taxable income is: The tax is:
Not over $1,500 15% of taxable income.
Over $1,500 but not over $225, plus 28% of the excess over
3,500 $1,500.
Over $3,500 but not over $785, plus 31% of the excess over
5,500 $3,500.
Over $5,500 but not over $1,405, plus 36% of the excess over
7,500 $5,500.
Over $7,500 $2,125, plus 39.6% of the excess
over $7,500.
There’s a lot more after that, but the rest of the statute is devoted to minutiae like the phasing-out of the marriage penalty, defining terms like Consumer Price Index and Capital Gains and so forth, and is incredibly long and dull. If you’re skeptical, please look it up and read the entire statute yourself.
But that’s not all! Next is Title 26, Sections 61 and 63, which defines what is meant by “gross” and “taxable” income. Behold:
-CITE-
26 USC Sec. 61 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE
INCOME, ETC.
HEAD-
Sec. 61. Gross income defined
STATUTE-
(a) General definition
Except as otherwise provided in this subtitle, gross income means
all income from whatever source derived, including (but not limited
to) the following items:
(1) Compensation for services, including fees, commissions,
fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Alimony and separate maintenance payments;
(9) Annuities;
(10) Income from life insurance and endowment contracts;
(11) Pensions;
(12) Income from discharge of indebtedness;
(13) Distributive share of partnership gross income;
(14) Income in respect of a decedent; and
(15) Income from an interest in an estate or trust.
(b) Cross references
For items specifically included in gross income, see part II
(sec. 71 and following). For items specifically excluded from
gross income, see part III (sec. 101 and following).
CITE-
26 USC Sec. 63 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE
INCOME, ETC.
HEAD-
Sec. 63. Taxable income defined
STATUTE-
(a) In general
Except as provided in subsection (b), for purposes of this
subtitle, the term "taxable income" means gross income minus the
deductions allowed by this chapter (other than the standard
deduction).
The rest of Sec. 63 is devoted to defining in great detail the deductions allowed for those who choose to forego the standard deduction and itemize their return. Again, please look it up yourself. Next is Section 6012, which explicitly defines who is required to file a tax return.
-CITE-
26 USC Sec. 6012 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
HEAD-
Sec. 6012. Persons required to make returns of income
STATUTE-
(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:
(1)(A) Every individual having for the taxable year gross
income which equals or exceeds the exemption amount, except that
a return shall not be required of an individual -
(i) who is not married (determined by applying section 7703),
is not a surviving spouse (as defined in section 2(a)), is not
a head of a household (as defined in section 2(b)), and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(ii) who is a head of a household (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(iii) who is a surviving spouse (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual, or
(iv) who is entitled to make a joint return and whose gross
income, when combined with the gross income of his spouse, is,
for the taxable year, less than the sum of twice the exemption
amount plus the basic standard deduction applicable to a joint
return, but only if such individual and his spouse, at the
close of the taxable year, had the same household as their
home.
Clause (iv) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(c).
Sounds pretty specific to me—if you’re a citizen or a resident of the U.S. and you earn a wage, “Every individual having for the year taxable year gross income” probably means you.
Just a few more non-existent laws to get through and we’re done. Here’s Section 6072, which establishes April 15 as the deadline for filing income tax:
-CITE-
26 USC Sec. 6072 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
HEAD-
Sec. 6072. Time for filing income tax returns
STATUTE-
(a) General rule
In the case of returns under section 6012, 6013, 6017, or 6031
(relating to income tax under subtitle A), returns made on the
basis of the calendar year shall be filed on or before the 15th day
of April following the close of the calendar year and returns made
on the basis of a fiscal year shall be filed on or before the 15th
day of the fourth month following the close of the fiscal year,
except as otherwise provided in the following subsections of this
section.
And finally, for those of you who think there might be a loophole in there somewhere – requiring you to file your tax return without actually paying the tax, perhaps? – here is Section 6151:
-CITE-
26 USC Sec. 6151 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
Subchapter A - Place and Due Date for Payment of Tax
HEAD-
Sec. 6151. Time and place for paying tax shown on returns
STATUTE-
(a) General rule
Except as otherwise provided in this subchapter, when a return of
tax is required under this title or regulations, the person
required to make such return shall, without assessment or notice
and demand from the Secretary, pay such tax to the internal revenue
officer with whom the return is filed, and shall pay such tax at
the time and place fixed for filing the return (determined without
regard to any extension of time for filing the return).
(b) Exceptions
(1) Income tax not computed by taxpayer
If the taxpayer elects under section 6014 not to show the tax
on the return, the amount determined by the Secretary as payable
shall be paid within 30 days after the mailing by the Secretary
to the taxpayer of a notice stating such amount and making demand
therefor.[sic]
(2) Use of government depositaries
For authority of the Secretary to require payments to
Government depositaries, see section 6302(c).
(c) Date fixed for payment of tax
In any case in which a tax is required to be paid on or before a
certain date, or within a certain period, any reference in this
title to the date fixed for payment of such tax shall be deemed a
reference to the last day fixed for such payment (determined
without regard to any extension of time for paying the tax.)
Those are some of the laws imposing income taxes on individuals. There are many, many, many more, but quoting them all would take forever—Title 26 is no slim volume. Not that my reproducing every one of them here would matter much to most tax protesters, who are fully aware of Title 26 of the United States Code, but simply deny its applicability, jurisdiction or legality. Some of the arguments against Title 26 include that it is not actually a law, that the taxes it imposes apply only to government employees, and that we don’t have to obey the statute because the IRS is not an actual government agency. These arguments and all others offered by tax protesters have been refuted time and again by the courts and classified as frivolous positions by the IRS, subject to a $5,000 penalty if claimed on a tax return.
For a far more comprehensive and informed refutation of the ludicrous arguments of conspiracy theorists like Aaron Russo or his quoted “expert” Irwin Schiff, I again recommend the outstanding Tax Protester FAQ by Daniel Evans.
Nobody likes paying taxes. Everybody thinks they pay too much, even the incredibly wealthy among us who can afford to pay their share and yours without missing a cent. But if you earn income, you have to pay the tax. That’s the law. By denying the existence of the tax laws, you do not take up the mantle of Thomas Paine and Patrick Henry to resist tyranny; you show yourself to be a fanatic and a fool. If you think the income tax is unfair, do something to change the law. In the meantime, shut up and pay your taxes.
As it turns out, they can’t back it up. The statutes imposing income tax on citizens and residents of the United States are real, binding and easily discoverable through a brief internet search. They are found in Title 26 of the United States Code. There are dozens of places to find and view the tax laws for yourself, but for the purposes of convenience and curing any insomnia which may plague the reader, I will briefly quote them here in all their stiflingly boring, legalistic glory.
The easiest way to show you the laws is to direct you to George Washington University Law Professor Jonathan Siegel’s page debunking Russo’s film.[1] He refutes all the major claims of the film, and has a separate page devoted entirely to identifying and detailing the statutes imposing the income tax on individuals in the private sector.[2] There is also the excellent and incredibly detailed Tax Protester FAQ by Daniel Evans.[3]
Since I imagine most tax protesters aren’t likely to take someone else’s word on where the tax laws are (unless it’s Aaron Russo telling them there are no such laws), feel free to look it up for yourself at any law library, or online at one of the many searchable copies of the U.S. Code available. My favorite is the one from the Office of the Law Revision Counsel, on the House of Representatives website.[4]
Now the laws themselves. I’ve truncated them whenever possible to keep this article from getting too massive, but some of these are still pretty long—and, as U.S. legal statutes, are incredibly, incredibly dull. But Russo and his tax protester buddies asked for someone to show them the laws, so here they are. First, the statute which imposes the tax:
-CITE-
26 USC Sec. 1 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter A - Determination of Tax Liability
PART I - TAX ON INDIVIDUALS
HEAD-
Sec. 1. Tax imposed
STATUTE-
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of -
(1) every married individual (as defined in section 7703) who
makes a single return jointly with his spouse under section 6013,
and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
If taxable income is: The tax is:
Not over $36,900 15% of taxable income.
Over $36,900 but not over $5,535, plus 28% of the excess over
89,150 $36,900.
Over $89,150 but not over $20,165, plus 31% of the excess
140,000 over $89,150.
Over $140,000 but not $35,928.50, plus 36% of the excess
over $250,000 over $140,000.
Over $250,000 $75,528.50, plus 39.6% of the
excess over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a
household (as defined in section 2(b)) a tax determined in
accordance with the following table:
If taxable income is: The tax is:
Not over $29,600 15% of taxable income.
Over $29,600 but not over $4,440, plus 28% of the excess over
76,400 $29,600.
Over $76,400 but not over $17,544, plus 31% of the excess
127,500 over $76,400.
Over $127,500 but not $33,385, plus 36% of the excess
over $250,000 over $127,500.
Over $250,000 $77,485, plus 39.6% of the excess
over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads
of households)
There is hereby imposed on the taxable income of every individual
(other than a surviving spouse as defined in section 2(a) or the
head of a household as defined in section 2(b)) who is not a
married individual (as defined in section 7703) a tax determined in
accordance with the following table:
If taxable income is: The tax is:
Not over $22,100 15% of taxable income.
Over $22,100 but not over $3,315, plus 28% of the excess over
53,500 $22,100.
Over $53,500 but not over $12,107, plus 31% of the excess
115,000 over $53,500.
Over $115,000 but not $31,172, plus 36% of the excess
over $250,000 over $115,000.
Over $250,000 $79,772, plus 39.6% of the excess
over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married
individual (as defined in section 7703) who does not make a single
return jointly with his spouse under section 6013, a tax determined
in accordance with the following table:
If taxable income is: The tax is:
Not over $18,450 15% of taxable income.
Over $18,450 but not over $2,767.50, plus 28% of the excess
44,575 over $18,450.
Over $44,575 but not over $10,082.50, plus 31% of the excess
70,000 over $44,575.
Over $70,000 but not over $17,964.25, plus 36% of the excess
125,000 over $70,000.
Over $125,000 $37,764.25, plus 39.6% of the
excess over $125,000.
(e) Estates and trusts
There is hereby imposed on the taxable income of -
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with
the following table:
If taxable income is: The tax is:
Not over $1,500 15% of taxable income.
Over $1,500 but not over $225, plus 28% of the excess over
3,500 $1,500.
Over $3,500 but not over $785, plus 31% of the excess over
5,500 $3,500.
Over $5,500 but not over $1,405, plus 36% of the excess over
7,500 $5,500.
Over $7,500 $2,125, plus 39.6% of the excess
over $7,500.
There’s a lot more after that, but the rest of the statute is devoted to minutiae like the phasing-out of the marriage penalty, defining terms like Consumer Price Index and Capital Gains and so forth, and is incredibly long and dull. If you’re skeptical, please look it up and read the entire statute yourself.
But that’s not all! Next is Title 26, Sections 61 and 63, which defines what is meant by “gross” and “taxable” income. Behold:
-CITE-
26 USC Sec. 61 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE
INCOME, ETC.
HEAD-
Sec. 61. Gross income defined
STATUTE-
(a) General definition
Except as otherwise provided in this subtitle, gross income means
all income from whatever source derived, including (but not limited
to) the following items:
(1) Compensation for services, including fees, commissions,
fringe benefits, and similar items;
(2) Gross income derived from business;
(3) Gains derived from dealings in property;
(4) Interest;
(5) Rents;
(6) Royalties;
(7) Dividends;
(8) Alimony and separate maintenance payments;
(9) Annuities;
(10) Income from life insurance and endowment contracts;
(11) Pensions;
(12) Income from discharge of indebtedness;
(13) Distributive share of partnership gross income;
(14) Income in respect of a decedent; and
(15) Income from an interest in an estate or trust.
(b) Cross references
For items specifically included in gross income, see part II
(sec. 71 and following). For items specifically excluded from
gross income, see part III (sec. 101 and following).
CITE-
26 USC Sec. 63 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter B - Computation of Taxable Income
PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE
INCOME, ETC.
HEAD-
Sec. 63. Taxable income defined
STATUTE-
(a) In general
Except as provided in subsection (b), for purposes of this
subtitle, the term "taxable income" means gross income minus the
deductions allowed by this chapter (other than the standard
deduction).
The rest of Sec. 63 is devoted to defining in great detail the deductions allowed for those who choose to forego the standard deduction and itemize their return. Again, please look it up yourself. Next is Section 6012, which explicitly defines who is required to file a tax return.
-CITE-
26 USC Sec. 6012 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART II - TAX RETURNS OR STATEMENTS
Subpart B - Income Tax Returns
HEAD-
Sec. 6012. Persons required to make returns of income
STATUTE-
(a) General rule
Returns with respect to income taxes under subtitle A shall be
made by the following:
(1)(A) Every individual having for the taxable year gross
income which equals or exceeds the exemption amount, except that
a return shall not be required of an individual -
(i) who is not married (determined by applying section 7703),
is not a surviving spouse (as defined in section 2(a)), is not
a head of a household (as defined in section 2(b)), and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(ii) who is a head of a household (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual,
(iii) who is a surviving spouse (as so defined) and for the
taxable year has gross income of less than the sum of the
exemption amount plus the basic standard deduction applicable
to such an individual, or
(iv) who is entitled to make a joint return and whose gross
income, when combined with the gross income of his spouse, is,
for the taxable year, less than the sum of twice the exemption
amount plus the basic standard deduction applicable to a joint
return, but only if such individual and his spouse, at the
close of the taxable year, had the same household as their
home.
Clause (iv) shall not apply if for the taxable year such spouse
makes a separate return or any other taxpayer is entitled to an
exemption for such spouse under section 151(c).
Sounds pretty specific to me—if you’re a citizen or a resident of the U.S. and you earn a wage, “Every individual having for the year taxable year gross income” probably means you.
Just a few more non-existent laws to get through and we’re done. Here’s Section 6072, which establishes April 15 as the deadline for filing income tax:
-CITE-
26 USC Sec. 6072 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS
HEAD-
Sec. 6072. Time for filing income tax returns
STATUTE-
(a) General rule
In the case of returns under section 6012, 6013, 6017, or 6031
(relating to income tax under subtitle A), returns made on the
basis of the calendar year shall be filed on or before the 15th day
of April following the close of the calendar year and returns made
on the basis of a fiscal year shall be filed on or before the 15th
day of the fourth month following the close of the fiscal year,
except as otherwise provided in the following subsections of this
section.
And finally, for those of you who think there might be a loophole in there somewhere – requiring you to file your tax return without actually paying the tax, perhaps? – here is Section 6151:
-CITE-
26 USC Sec. 6151 01/03/05
EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 62 - TIME AND PLACE FOR PAYING TAX
Subchapter A - Place and Due Date for Payment of Tax
HEAD-
Sec. 6151. Time and place for paying tax shown on returns
STATUTE-
(a) General rule
Except as otherwise provided in this subchapter, when a return of
tax is required under this title or regulations, the person
required to make such return shall, without assessment or notice
and demand from the Secretary, pay such tax to the internal revenue
officer with whom the return is filed, and shall pay such tax at
the time and place fixed for filing the return (determined without
regard to any extension of time for filing the return).
(b) Exceptions
(1) Income tax not computed by taxpayer
If the taxpayer elects under section 6014 not to show the tax
on the return, the amount determined by the Secretary as payable
shall be paid within 30 days after the mailing by the Secretary
to the taxpayer of a notice stating such amount and making demand
therefor.[sic]
(2) Use of government depositaries
For authority of the Secretary to require payments to
Government depositaries, see section 6302(c).
(c) Date fixed for payment of tax
In any case in which a tax is required to be paid on or before a
certain date, or within a certain period, any reference in this
title to the date fixed for payment of such tax shall be deemed a
reference to the last day fixed for such payment (determined
without regard to any extension of time for paying the tax.)
Those are some of the laws imposing income taxes on individuals. There are many, many, many more, but quoting them all would take forever—Title 26 is no slim volume. Not that my reproducing every one of them here would matter much to most tax protesters, who are fully aware of Title 26 of the United States Code, but simply deny its applicability, jurisdiction or legality. Some of the arguments against Title 26 include that it is not actually a law, that the taxes it imposes apply only to government employees, and that we don’t have to obey the statute because the IRS is not an actual government agency. These arguments and all others offered by tax protesters have been refuted time and again by the courts and classified as frivolous positions by the IRS, subject to a $5,000 penalty if claimed on a tax return.
For a far more comprehensive and informed refutation of the ludicrous arguments of conspiracy theorists like Aaron Russo or his quoted “expert” Irwin Schiff, I again recommend the outstanding Tax Protester FAQ by Daniel Evans.
Nobody likes paying taxes. Everybody thinks they pay too much, even the incredibly wealthy among us who can afford to pay their share and yours without missing a cent. But if you earn income, you have to pay the tax. That’s the law. By denying the existence of the tax laws, you do not take up the mantle of Thomas Paine and Patrick Henry to resist tyranny; you show yourself to be a fanatic and a fool. If you think the income tax is unfair, do something to change the law. In the meantime, shut up and pay your taxes.
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