TAXATION
(updated NOV. 15, 2017)

Old Tax Acts and Regulations: In the early 2000s, I converted the old income tax acts to searchable text and scanned the old regulations into PDFs images.  These acts and regulations are linked here and explained.

"In Lieu Of": There is a string of old tax acts and regulations, ultimately replaced by the 1954 IR Code and 1986 IR Code. Most do not know how these various acts are interrelated, which is explained at this link.

What Is Income: An analysis of the various "income" provisions of the old tax acts is posted here.

Who Is Liable: Studying the I.R. Code to determine who is statutorily liable for the various taxes imposed therein is important.

Employment Taxes: The old tax acts provided for withholding of the income tax. Learning about these taxes is important, as explained at this link.

Treasury Publications: The old Annual Reports of the Secretary of the Treasury and Commissioner of Internal Revenue, as well as other relevant publications, are  posted on the Net. Links to such documents are provided here.

Comments About Social Security: Here is a short analysis of the constitutional basis for Social Insecurity.

The Adoption of Constitutional Amendments: When Bill Benson was doing his research regarding the non-ratification of the 16th Amendment, I was engaged in the legal research of this question. This file is a short synopsis of the relevant law with links to some good cases.

Quick Link: The above brief contains cites and quotes of cases relevant for this issue. If you wish to just read some of these cases, this file has the links to those which are posted to this site.
Uncertainty of the Law: Surprisingly, American courts have failed to identify what is the nature of the income tax. This uncertainty of the constitutional classification of this form of taxation presents a monumental due process problem for the American people. Members of Congress should be informed of this uncertainty of the law which they did not create.

Creation of the IRS: Where is the statute which created either the Bureau of Internal Revenue or the Internal Revenue Service? This is a handy letter which can be used to make such an inquiry. Want to see how the IRS keeps its records? Read this GAO Report.

Ruml Speech: Beardsley Ruml was chairman of the New York Federal Reserve Bank during World War II. He gave an amazing speech to the American Bar Association in 1945 which explained the operation of our monetary and tax systems in a most enlightening way. His speech was published in a periodical named American Affairs in its January, 1946, issue, which is reproduced here as a PDF file. Similarly, an article written during WWII by a Treasury official stated that “a fundamental objective of taxation, which largely determines the validity of the revenue objective, is the prevention and control of present and future inflation. * * * The income tax as revised is bringing in the money, which is the most important factor of practicability for inflation control.”

1921 Annual Report of Treasury Secretary: Here are excerpts from a 1921 government report stating that high taxes inflict harm.

Biblical Observations: The Bible contains some interesting comments regarding the subjects of taxation by the "kings of the earth."

Books and Websites

The Law That Always Was: Vern Holland wrote this excellent book making the case that a tax on incomes is the exercise of the direct taxing power, and the 16th Amendment did no change or modify this power. Read this book.

Judicial Tyranny: In this book, Jeff Dickstein explains the constitutional foundation for the federal income tax and details the various cases where pro ses raised the issue that wages are not income. Preparation for a legal battle DOES require careful planning.

Phil Hart: Phil is an engineer whose office is located in beautiful Coeur d'Alene, Idaho. He engaged in a very detailed study of the meaning of "income" and wrote his book, Constitutional Income: Do You Have Any? This is his website.

Joe Banister: Joe Banister is a former IRS Special Agent who quit after asking his superiors questions about the validity and application of the federal income tax. He was later indicted but acquitted at trial. This is his website.

Interesting Tax Cases and Trials

The Longest Criminal Tax Trial: Franklin Sanders, his wife, and 15 other defendants went to trial in Memphis in early 1991, and spent the next 5 months sitting in a courtroom in the Memphis federal courthouse across from Mud Island. On July 9, 1991, the jury acquitted every defendant who went to trial. There are a number of videos posted on YouTube of Franklin's various speeches.

Vern Holland, Dave Mauldin and FEA: Vern and Dave were great paralegals who assisted members of their organization, Freeman Education Association, in various legal battles. Their trip through the criminal justice system had some very unique surprises.  Here is a YouTube video of Vern.

Lloyd Long Transcript: Lloyd Long was a farmer indicted for tax crimes in Chattanooga, but hard work resulted in an acquittal. This is his trial transcript.

Lorentz Opdahl, Bob Moussallem and alleged bribes: Bob Moussallem thought he had a crooked IRS agent who would take bribes to settle cases, and he went into the business of settling tax cases. My client, Opdahl, was deceived into this program that got him indicted. It took a trial and appeal to clean up this mess.

Elton Silkman lost the farm: Farmer Elton sold his entire farming operation shortly before the IRS attempted to collect taxes allegedly assessed against him. More than a million in proceeds were deposited into trust accounts, which were then transferred to banks accounts in Europe, and then "lost." And Elton got indicted.

Vernie Kuglin Transcript: Vernie was a FedEx pilot indicted for tax crimes in Memphis. She worked on her case as every defendant should and was acquitted at trial. This is her trial transcript. Here is a YouTube video of Vernie.

Tommy Cryer Transcript: Tommy, a Louisiana lawyer, was indicted for tax crimes and was tried in Shreveport, his hometown. Being persuasive, he naturally was acquitted. There are a number of YouTube videos of Tommy's speeches.


Miscellaneous.