Why not ask your Tax man?
We come up against some petty resistance from alleged 'experts' who believe that their livelihoods depend upon 'doing taxes' for you...
We tear every legal and statutory position of theirs to shreds until they inevitably fall back on one single word in one single amendment. . .
That word is:
'Whatever'. . .
If you have chosen to read this article, you have probably already read our article on the legal definition of "Gross income", and most likely have questions as to how sources of gross income can be specific when the word sources is preceded by the word "whatever".
In brief, we have faced this question before, of how does the word "whatever" affect the word "source" as used in the Sixteenth Amendment and 26 U.S.C. 61(a).
It has been used by tax attorneys and CPA's to claim that the word 'whatever' extends to all places, where income can be earned, and all forms of income. This is their attempt to deny the fact that the laws mean what the words in them say, and they argue, ineffectively, against any legal or statutory position.
The most difficult problem in defeating this logic is that the conventional way most Americans see the law is based upon hearsay and belief. Most Americans will always choose to live by the words of CPA's and Tax Attorneys because it is perceived that they know what the law says, and thus we never learn that laws in America must be positive in that they must state specific requirements and prohibitions.Instead of reading the laws for ourselves (as who has the time and energy to find out where to look) we have for decades blindly followed the advice of 'Tax Professionals', which is not safe as explained by Former IRS Commissioner Shirley D. Peterson, and does not constitute good faith or reasonable cause (26 CFR 1.6661-6(b)) according to the Secretary of the Treasury and the IRS.
With 'tax professionals' publicly heralded as being ignorant of the laws that they use in their profession, it is not a stretch to believe that these professionals fail to consider the little known fact that the jurisdiction of the U.S. Congress is very limited by the authority of the Constitution of the united States of America. The long and short of this is that those of the uneducated and conventional thought in America, being ignorant of history, perceive and believe that the power of the U.S. Congress extends to all people in all places in the United States including but not limited to the Fifty States. This fact is plainly a myth as the letter and words of Federal law are subject to the limitations of congressional power and authority under the Constitution of the united States.
Despite the fact that the overwhelming majority of the people are so ignorant of the structure of legislative power in this nation, it is a historical and legal fact that the U.S. Congress only has complete legislative authority within the areas of its exclusive jurisdiction (Federal Territories and D.C.) and is impeded in its actions within the non-exclusive jurisdictions of the Fifty States. This is the nature of limitations of Power as created by the Framers of the Constitution and America, who had already rebelled against a distant Centralized Government, and did not want to allow the Revolution to be an exchange of one Tyranny for another.
Therefore, those who would claim that the word "whatever", when used by the U.S. Congress in the Sixteenth Amendment and in the statutory definition of "Gross income", extends beyond the legislative limitations of the U.S. Congress, believe the U.S. Congress to be an 'all powerful' entity reaching into and overriding all internal jurisdictions of the Fifty individual States... which is not the truth. This is certainly not within the historical structure of legislative power and authority as set forth in the Constitution.
This leads the argument over the meaning of the word "whatever", into an area which is taught in our schools to be so different from what I am saying above, and is sold to the People in the form of the statement that "Federal law supercedes State Law".
Such a statement is a slap in the face to the concept of local autonomy, and local self-governance. The idea that "Federal law supercedes State Law" is utter nonsense, even when someone attempts to claim that since the War of Federal aggression the States lost their sovereignty and rights of sole control of all intrastate (internal) activity.
This line of logic is unacceptable to anyone knowledgeable about the history of our Nation since 1865, as the Federal government (U.S. Congress) has on over 20 occasions, since the War of Federal Aggression, relinquished its exclusive legislative authority and given the People of the Western Territories local autonomy and law making power, as well as representation in the House of Representatives. They were given irrevocable Statehood.
So, ignoring this undeniable fact, the majority of Americans believe Federal law to be superior to State law, as the truth to the contrary has been so neglected legally and academically, even the most educated people in America have forgotten the concept.
Just because we have forgotten the concept, does it mean that it does not exist and is not in use to this day ?
It should be easy for you to now understand (without having to cite a bunch of court cases, such as Alton and Lopez, for us to get in a debate, which will do nothing in convincing those invincibly ignorant of the history of our Republic and its government) that the Congress operates under a limitation of powers and authority under the Constitution of the united States of America
To Thomas Jefferson, the limitation of Powers of the Centralized Federal Government was the key to keeping Americans prosperous. Not keeping power centralized in one place in the whole of the nation goes against the practicality of Administration of things, but it also has the distinct advantage of helping the People keep themselves free from tyrants, who could not be easily voted out of power (when they adversely affected the lives of the People) and keeping the law makers physically reachable so that they could easily be overthrown by the people (by force if necessary) for their actions as well as their inaction. (Remember: Some of the complaints within the Declaration of Independence were the inaction of the King also.)
It is apparent that the framers of this nation understood that physical distance from Government equals your distance from Justice, hence local state governments and autonomy. This is yet another witness to the fact that the U.S. Congress cannot legally and lawfully reach into the Fifty States with the word "whatever", and why Taxgate encourages your getting involved, for your children WILL NOT have your opportunities to correct this course.
It appears that we are far away from the limits of the word "whatever" as used by the Congress, yet we cannot resolve this debate until we understand first the limitations of the authority of the U.S. Congress, and second, how America got to this point of blindly following the Federal government.
With my generation facing the fact that the 'Titanic' promises, and programs of that era, will be well submerged in the depths of federal debt when we are to receive those promises. NOW is the time to ACT. Otherwise, read the SSA article at this site, and see that the only way to save the Titanic promises and programs of Socialist America is on the verge of sacrificing its 'first born son' of the Revolution, specifically, 'We the Free People' (as opposed to Government or Royalty owned), land, raw materials, and Enterprise.
Since the limited powers of the Congress have been specifically enumerated under the Constitution, when the Sixteenth Amendment used the words "whatever source" it actually was communicating specific sources only within the realm of the authority of the U.S. Congress. There is no other way for this to work as the powers of the Congress are, in this way, limited. Unless you are of the education to believe that the Congress is a bunch of Parliamentarian representatives and have the power and rights of Kings, and thus "whatever" is not limited in any application over the entire U.S. including (but not limited to) the Fifty States.
Eventually, this line of reasoning becomes unworkable as such a mode of thought could justify the taxation of non-resident aliens living and working in foreign countries earning income from sources not effectively connected to the U.S. This is where we are led by the ignoring of the congressional limitations, as there is then no limitation of "whatever" and there is no written limitation on the authority of the U.S. Congress.Despite the fact that the Sixteenth Amendment states the following:
"The Congress shall have power to lay and collect taxes on incomes, from 'whatever source' derived, without apportionment among the several States, and without regard to any census or enumeration [emphasis added]" -Sixteenth Amendment to the Constitution of the United States.
What has the Congress actually enacted pursuant to this power, by statute, since giving itself this alleged all reaching power?. . .
Answer: Nothing. . .
What do its taxing laws actually say?
Those we have debated and argued with, over the word "whatever", accept the significance of the Sixteenth Amendment at its face value and at the same time have no consideration whatsoever for the structure of American law, the taxing statues enacted by the Congress, and the letter of the law. And they call themselves Tax Professionals?
Herein lies the problem. Their profession, and thus their financial future, depends upon the infinitely broad applicability of the tax laws to give them the widest market possible, to increase the full potential of their annual earnings. They know that the people will listen to them because they have a Title and a Diploma. Still, this does not defeat the fact that the Former Commissioner says even the most advanced Degree holder, regarding tax law, does not understand it.
However, we have a grasp of the concepts of limited government (and of written law) and we must expose the limits of the taxing powers of the Congress as created by the Congress in the Statutes it has enacted. Our position regarding the law is that nothing has changed regarding the powers of the Congress, as it is operating well within its Constitutional limitations as exhibited by the words of the laws it has enacted. (It is the Executive Branch who is overstepping its limitations under the law, as the Congress has plausible deniability in accounting for the actions of the Government, since all of the enactors of the Income Tax Act are no longer in Office and all of the new Representatives are products of State Education Systems).
If the Sixteenth Amendment was the first cause of the income tax (as the American public thinks they know it is) it must be repealed. Yet, if it was, why then do the words used by the Congress to enact the tax laws plainly display the limitations of the applicability of the income tax on U.S. Citizens to be only regarding foreign income at 26 U.S.C. 861, 26 CFR 1.861-8(f)(1) and 8T(d)(2)(iii)?
It is important to note that the CFR (Code of Federal Regulations), is written by the Secretary of the Treasury Office, published in the Federal Register as notification to the Congress as to how the law will be enforced, and becomes law if not objected to. So, 26 CFR 1.861-8(f)(1) and 8t(d)(2)(iii) are the law regarding the sources as seen by the Executive Branch, and are thus the Secretary enactment upon all of the "whatever source(s)" as enacted by the Congress.
It is plain to see that despite the perception of the masses, and many illegal actions by the Executive Branch and the Federal Judiciary, the Secretary of the Treasury has in this case specified the "whatever" sources under the Income Tax Act, and the Congress has agreed. So the fact of the written laws under the Constitution being incapable of evolutionary processes by government policies; judicial sophistry; and flat out lies, continues to stand to give the People a semblance of self-autonomy, self-governance, a Democratic Republic, and thus a Society under the Rule of Law, while the Executive Branch runs wild outside the fence of the law.Under a principal rule of law, the definition of WHATEVER SOURCE must be limited by provisions within the written law in order for there to be a law imposing an income tax.
The Congress has enacted that law and only defined the "sources" within the U.S. in one place and that was in regards to "Foreign" income. The law was then given to the Secretary of the Treasury to enforce the law imposing the tax on "whatever source". From there he promulgated regulations exhibiting his understanding of his orders from the U.S. Congress and how they would be carried out. The Regulation became law when not objected to.
Giving the Internal Revenue Code and the Code of Federal Regulations the benefit of the doubt in trying to understand the written law is the only way to responsibly examine the question of liability. We find the notion that the law must be "interpreted" by some exclusive monopolistic un-elected priesthood of lawyers and judges is wholly incompatible with our notion of written laws and self-government.
Their inability to agree on the nature of laws District to District and Circuit to Circuit is causing the laws to be inconsistently enforced and inconsistently applied as they are inconsistently understood (or skewed to the need of the moment) by the Courts. Therefore, the laws cannot be positively understood or argued generally all over the country. (This defeats the purpose of the State's surrendering of their power for the sake of the uniformity of administration of things.)
It is apparent, that no matter what the Congress has enacted into law regarding "source(s)", the Secretary has defined all of the "whatever source" specified by the U.S. Congress, the "source(s)" are still confined within the original taxation and revenue scheme of the united States as set forth in the Constitution prior to the Sixteenth Amendment, and the Congress has acquiesced to the understanding of the Secretary.
So the only question left to those who are of the conventional mindset is, "Please show me the specific "U.S." sources applicable to U.S. Citizens, as the Secretary has only made U.S. sources applicable to aliens at 1.861-8(f)(1)(iv) and 8T(d)(2)(ii)(A)? (And do not tell me that 1.861 has nothing to do with U.S. Citizens as 8(f)(1)(i) and 8T(d)(2)(ii)(D) are exclusively applicable to U.S. Citizens.)
This question will never be answered, and the answer has caused the many we have debated to avoid focusing on the letter of, and words of, the laws. The only thing that they have to talk about from this point on is people going to jail for not filing returns. If this is the case, the IRS convicts almost 240 people per year (most of them presumably falsely) out of the 6.5 Million non-filers, so this threat is rather empty, as it will take more than 27,000 years to convict all of the allegedly guilty parties.
Remember that the overwhelming majority of the most educated and studious men in the time of Galileo were absolutely certain that the world was flat, no question, beyond a doubt. We only suppose that a man can become only so corrupt before psychosis takes over his mind (i.e. Nero, Hitler, Stalin, George the III, Caligula, Herod Agrippa, and Mao).
If this is the present or future condition of our leaders, since they refuse to realize the authority of the words in the law as enacted by the Congress of the People, do we as a Republic, as People, and a Nation share the same fate as the subjects of those listed above?
We who have helped create the Taxgate website say that we will not sit and watch football as this comes. We will stand against it. The world is not flat, National Socialism is not the answer for America, International Socialism is not the answer for the misery of mankind. People are not to be kept as slaves against their will, the People are entitled to autonomy under an ultimate rule of natural law, the People must have private property and be left alone, and the Federal Government is not a King or a God with absolute power.
This is our position despite the words and beliefs of the 'Educated' of our Day. They should read the words in the law, just like the U.S. Supreme Court (Law 101).
The present day Professional class is in as much peril as the People are, as the Government knows that folks from Taxgate and others are out here cracking through the Code and the law. They are trying to sell America a new tax law which will not only hurt the Professionals who will have dedicated their entire lives to learn a law which will be scrapped in a matter of days, the new law will also give new authority and laws to an already lawless organization of government who cares not what the words of the Statutes and Regulations command them to do.
The question within this article which handily removes the "whatever source" argument of those of conventional thought, will not be answered sufficiently to hold this scam together any longer. The only way to hold it together is with Judicial Legislation and Sophistry which the Congress has almost had enough of, that is why Clinton cannot get Federal Judges appointed anymore. So the only thing left is force of the Executive against the Judiciary and the People. As the force continues to grow, more people will awaken to the fact that they are being squeezed even harder than before.
It is apparent that what FDR achieved by taking the People in and seemingly caring for them, can no longer be maintained by anything but force. This is a natural result, since what can you contain in a closed fist? (From Star Wars the words of Princess Lea were profound: As the Emperor tightens his grip more star systems slip through his fingers.)With failure of this scam being imminent and the power of the PC to help us to crack the law, the creative folks over at the IRS will not be able to destroy and obscure enough documents and laws fast enough to hold this together. Therefore, the scam must be replaced before too many people learn about the limitations of the authority of the Congress.
Whatever the Congress proposes to do in the future regarding tax laws, we are still a nation of written laws, made only in pursuance to the Constitution and the limitations of the authority of the Congress. Then again, someone like Dick Armey may decide not to confine themselves within their constitutional limitations if we all learn of the constitutional limitations of congressional power. Such a case would have far reaching consequences when the people understand that the Congress is out of control. Yet, for now, we can be certain of eight things regarding the Federal Income tax:
*The laws enacted by the Congress mean what the words in them say;
*The Congress has maintained the Income tax within the boundaries of the constitutional limitations of its power and authority;
* The Executive Branch has exceeded the limitations of its authority under the law;
*The Executive Branch has used its seized authority outside of the law to intimidate the Judiciary;
*The Judicial Branch has been so intimidated and gone along with the terrorism of the Executive Branch;
*The Judicial Branch has used the concepts of the evolution of written law to pick and choose which standing statutes that it desires to recognize and enforce, to give themselves legislative type powers;
*The Executive Branch has used its terrorist tactics to intimidate members of the Congress into dropping past investigations of its Bureaucratic wrong doings, committed by lifetime Bureaucrats, and;
* The Congress has done nothing to stop the abuse and terrorization of the People as they are equally as uneducated about the limitations of their own, and thus the Executive authority under the Constitution, as well as being ignorant of the concept of Judicial Legislation being used to overthrow their own political and legislative authority.
If the American People can learn these truths and the law, then there is hope to educate the Congress. If the People choose not to be educated, it will be business as usual.
A dishonest government cannot long dominate an honest people. But a dishonest and lazy people will wake up one day to find that their government mirrors their character. Our current legislators, judges and Executive are only symptoms. Their natural counterparts at the IRS are left with almost no choice but to work entirely outside of their lawfully delegated authority, and the Tax Professionals who say "whatever", must work with them, in order for their years of College Education and practice to not be wasted and revealed to be a sham.
Unlike the Tax Professionals whom we have debated over the Net, we have a reasonable expectation that the Sixteenth Amendment could not have been designed to set aside the rest of the Constitution and destroy the Republic; by the fact that, as understood by the conventional minds of the day, we would then have no right to 100% of our labor/time/property. Therefore, the Amendment, through the misperception of the People, destroys the only prop of the People to secure their Liberty and Freedom, while the lawful Constitutional limits on the taxing powers of Congress are still intact and the Congress has not taken specific action in this area to destroy our Republic.
We can no longer operate under that perception and be free. It is time to change our perception by taking note of the law, as we have every right to demand that our Republic not be poisoned and murdered by the IRS and the courts ignoring the authority of the People and their Congress.
The primary source documents as evidenced by the laws cited in the "Gross income" article have satisfied us that the written tax laws still bind our servants by the chains of the Constitution. It remains to the American people, whether or not they want these chains to be strong, and stop the destruction of the Republic, or to allow the continued slide toward economic disaster, chaos, destruction of self-governance, and subsequent despotism under a psychotic Despot.
If most could give up the perceived "benefit" of something like a mortgage deduction and see that the tax does not apply to U.S. Citizens living and working in the Fifty States, and pressure our Congress to know that more are learning the truth, our national healing process can begin and the People can obtain Justice. America could be great for the individual again.
This is where we stand today. There is either more to be learned about this subject and the History of governance on this Continent, or we can blindly follow the conventional wisdom, which is consistently, over time, proven to be wrong, in this universe of infinite possibilities.
Keep in mind that there is a group of people who have never understood what is going on around them, and they are known as The Majority. The Majority has never been right, and those who go along with the Majority are weak and "have no moral fortitude within" them (Thanks Dr. Laura).
What we do, we should do because it is right, and good for Society and mankind.
Do not worry if you cannot choose for yourself your destiny and the future of your children and grandchildren by choosing to do that which is right, we are certain that some psychotic Despot will relish the opportunity to make that choice for all of you very soon...
Do not think the government will protect you from such an end, as the Congress presently is not properly motivated by us to be any hindrance to the terrorism and lawlessness of the Executive (the Commander-in-Chief), so any Despot will have no problem dissolving or debauching the Congress, unless... you click to getting involved.
Disclaimer: The data on this site is the collaborative experience, contributions, and research of its Members, Researchers, Associates, Attorneys, CPA's, etc. and does not constitute legal advice. It is our experience that this data applies to citizens living and working domestically. These materials have been prepared for educational and informational purposes only. They are not legal advice or legal opinions on any specific matters.
Copyright 1997 - 2000
All rights reserved
This article was taken from " Taxgate"
