(updated Dec. 19, 2017)
Tax Acts and Regulations: In the early 2000s, I converted
the old income tax acts to searchable text and scanned the old
PDFs images. These acts and regulations are linked here
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.
Is Income: An analysis of the various "income" provisions
of the old tax acts is posted here.
Liable: Studying the I.R. Code to determine who is
statutorily liable for the various taxes imposed therein is
Taxes: The old tax acts provided for withholding of the
income tax. Learning about these taxes is important, as
explained at this link.
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.
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.
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
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.”
Annual Report of Treasury Secretary: Here are excerpts
from a 1921 government report stating that high taxes inflict
Observations: The Bible contains some interesting comments
regarding the subjects of taxation by the "kings of the earth."
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
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.
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.
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.
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
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.