Rebuttal to Congressional Research Service, “Frequently ...

Rebuttal to Congressional Research Service,

¡°Frequently Asked Questions Concerning

the Federal Income Tax¡±

Date of last revision: April 8, 2006

The document entitled ¡°Frequently Asked Questions Concerning the Federal Income Tax¡± starting on the

following pages was produced by the Congressional Research Service, John R. Luckey. It provides detailed

research into some of the more common questions that citizens ask their Congressmen regarding income

taxes. As a matter of fact, the first copy of this document we obtained was attached to a letter sent to a

constituent by a Congressman in response to a tax question.

The Congresssional Research Service is an arm of the Library of Congress and most of the employees work

for the U.S. government. Total staff is about 712 people as of 2001. We are told that the employees do not

like being contacted by the public for legal advice or questions, and are not under obligation to provide

reports to the public. Part of the reason for this may have to do with the fact that Congress exempted itself

from the Freedom of Information Act, or FOIA (hypocrites). The CRS answers ONLY to Congress and

not to the public, even though they are ¡°public servants¡±¡­figure that out. Their reports are also not

typically published electronically or made available to outside parties. However, you can order copies of their

reports from . Each report costs $29.95, and can be requested either as an Acrobat file or

in paper form. The ENTIRE library of Congressional Research Service Reports is available for free

download from:



This paper includes a rebuttal to selected questions prepared by Family Guardian Fellowship

(). The original text of the CRS publication is in black Garamond font

and our response is in red Garamond font surrounded by an enclosing box and located below the immediate

text or paragraph or section being commented on.

We encourage you to send a copy of this document to your Congressman and/or the IRS and politely tell

them you want some answers as to why the IRS continues to insist, absent any delegated authority to do so,

that private Americans living in the 50 states and who are not elected or appointed political officers are told

they are liable for paying Subtitle A Income Taxes. Ask them to refute anything in this rebuttal.

Should you have any questions or comments relating to this report, then please direct them to the individual

above. We do NOT give legal advice, nor do we answer any questions about your specific tax situation.

That is your job and the job of your tax attorney, if you have one. Before you ask any questions, we insist

that you visit our website at:

Family Guardian



and download and read our entire book entitled ¡°The Great IRS Hoax: Why We Don¡¯t Owe Income Tax¡±.

This book should answer most of your questions.

We wish to emphasize that silence in this document about a specific issue doesn¡¯t necessarily mean

agreement. Instead it means we don¡¯t have a complete enough understanding of the issues mentioned to

have an informed opinion that is credible enough to reveal to you.

Thanks for taking the time to consider BOTH sides of the arguments and sift through the lies and

deceptions that the U.S. government, and especially the IRS, is famous for.

CRS Report for Congress

Frequently Asked Questions Concerning the

Federal Income Tax

Updated May 7, 2001

John R. Luckey

Legislative Attorney

American Law Division

CRS-2

Frequently Asked Questions Concerning

the Federal Income Tax

Summary

This report addresses some of the frequently asked historical, constitutional, procedural, and legal questions

concerning the federal income tax.

The constitutional questions include a discussion of. Congress's taxing power; the difference between a

direct and an indirect tax; Fifth Amendment protection against self-incrimination and tax returns; Fourth

Amendment protection against unreasonable searches and seizures and tax collection practices; Thirteenth

Amendment protections against involuntary servitude and tax withholding; Equal Protection and Due

Process questions; and the legality of the ratification of the Sixteenth Amendment.

Other questions addressed include: whether title 26 of the United States Code is positive law; the

taxability of wages; the voluntary or involuntary nature of the income tax; what is meant by the income tax

"being in the nature of an excise tax;" when was the Internal Revenue Service established; the authority of

the Internal Revenue Service to operate outside of the District of Columbia; what is meant by the term

United States or United States citizen in the context of the Internal Revenue Code; what is the "Liberty

Amendment;" the use of the revenues raised through the federal tax on telephone usage; taxation without

representation; the repeal of the original withholding act; and the frivolous tax return penalty.

CRS-3

Contents

CRS Report for Congress .................................................................................................................. 1

1. What Specific Limitations on the Power of Congress to Tax Are Found in the

Constitution? ................................................................................................................................. 1

2. Is the Federal Income Tax a Direct or Indirect Tax? ..................................................................... 4

3. What Does the Court Mean When it States That the Income Tax Is in the Nature of

an Excise Tax? ............................................................................................................................. 14

4. Was the Sixteenth Amendment Properly Ratified? ...................................................................... 16

A. Did the President sign the resolution which became the Sixteenth Amendment? .......................................................... 16

B. Do clerical errors in the ratifying resolutions of the various state legislatures negate the ratification of the

Sixteenth Amendment? .................................................................................................................................................. 16

5. Do Taxpayers Have the Right, under the Fifth Amendment, Not to Answer

Questions on Their Tax Returns? ................................................................................................. 17

6. Is Title 26 of the United States Code (Internal Revenue) Law? .................................................. 19

7. Are Wages Taxable as Income? ................................................................................................... 19

8. Do We Have a Voluntary Tax System? ....................................................................................... 25

9. Do the Internal Revenue Service's Collection and Auditing Procedures Violate the

Fourth Amendment? .................................................................................................................... 32

10. Do Such Aspects of the Federal Income Tax as Graduated Rates, Deductions, and

Exemptions Violate the Equal Protection Guarantees of the Constitution? ................................. 35

11. Has the Withholding Act Been Repealed (Victory Tax Act Questions)? ................................... 35

12. When Was the Internal Revenue Service Established and Where Does it Get its

Power to Tax? .............................................................................................................................. 35

13. Does the Internal Revenue Service Have Authority to Operate Outside of the

District of Columbia (Seat of Government Act Questions)? ........................................................ 37

14. What Is the Liberty Amendment? .............................................................................................. 38

15. Is the Federal Telephone Excise Tax Used to Fund the Military? .............................................. 38

16. Does Withholding on Wages Constitute Involuntary Servitude in Violation of the

Thirteenth Amendment? .............................................................................................................. 38

17. Are Not Individuals Who Are Too Young to Vote or Who Are Residents of the

District of Columbia Unconstitutionally Subjected to Taxation Without

Representation? ........................................................................................................................... 41

18. What Is Meant by the Term United States in the Context of the Internal Revenue

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