1. What are the two great classes of taxes described by the Constitution?
2. What is a "revenue taxable activity"?
3. What are the two rules which, according to the Constitution, must govern these two great classes of taxes?
4. In which of these classes of taxes does the income tax belong?
5. Does the Sixteenth Amendment give any new power to tax incomes that did not exist before the Amendment was ratified?
6. Is all income subject to the income tax?
7. Is all income includible in "gross income" as defined in 26 USC 61?
8. What is "non-taxable income"?
9. Does a tax law have to be clear as to who is liable for any particular tax?
10. Is the IRS an agency of the United States Treasury?
11. In that case, does the IRS have the constitutional authority to engage in the passive Collection of taxes from willing taxpayers, since the Constitution vests in, and reserves to, Congress the "power to lay and collect taxes" (Art. I, Sec. 8)?
12. What is the Mission Statement of the Internal Revenue Service as recorded in the Register?
13. What is the Mission Statement of the Bureau of Alcohol, Tobacco and Firearms as recorded in the Federal Register?
14. What comparison/contrast did Dwight E. Avis, as Head of the Department of Alcohol and Tobacco, make with respect to income tax and alcohol tax?
15. What is a "100% voluntary tax"?
Q: What are the two great classes of taxes described by the Constitution?
A: Direct taxes and indirect taxes.
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Q: What is a "revenue taxable activity"?
A: An activity which requires permission of the government in order to engage in that activity, the correlative of an activity which is engaged in as a matter of right.
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Q: What are the two rules which, according to the Constitution, must govern these two great classes of taxes?
A: 1. The Rule of Apportionment (for direct taxes)
2. The Rule of Uniformity (for indirect taxes).
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Q: In which of these classes of taxes does the income tax belong?
A: Indirect; it is an excise tax.
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Q: Does the Sixteenth Amendment give any new power to tax incomes that did not exist before the Amendment was ratified?
A: No. See pp. 96-97, GN/BN, Brushaber, Stanton, Eisner.
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Q: Is all income subject to the income tax?
A: No, just "taxable income" (see IRC sec.1).
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Q: Is all income includible in "gross income" as defined in 26 USC 61?
A: No, just taxable income - Pub. 557 says, "Gross income does not include non-taxable income."
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Q: What is "non-taxable income"?
A: Any income realized as a matter of right and not as a matter of governmental privilege; e.g., offerings collected (incomes realized) by a church.
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Q: Does a tax law have to be clear as to who is liable for any particular tax?
A: Yes. "The citizen is exempt from taxation unless the same is imposed by clear and unequivocal language" (Spreckels?v. McClain, 192 U.S. 397); and "Persons may not be required at peril of life, liberty or property to speculate concerning the meaning of penal statute" (Lanzetta v. N.J., 306 U.S. 451).
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Q: Is the IRS an agency of the United States Treasury?
A: This is subject to controversy since it has been reported that Title 31 United States Code, Chapter 3, which lists all the agencies of the U.S. Treasury does not include the Internal Revenue Service.
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Q: In that case, does the IRS have the constitutional authority to engage in the passive Collection of taxes from willing taxpayers, since the Constitution vests in, and reserves to, Congress the "power to lay and collect taxes" (Art. I, Sec. 8)?
A: No. In order to collect taxes, the IRS should be an agency of Congress, with no more executive or judicial power than a postal clerk.
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Q: What is the Mission Statement of the Internal Revenue Service as recorded in the Register?
A: "To encourage, in order to achieve, the highest degree of voluntary compliance in accordance with the tax laws."
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Q: What is the Mission Statement of the Bureau of Alcohol, Tobacco and Firearms as recorded in the Federal Register?
A: "To enforce the tax laws with respect to alcohol, tobacco and firearms."
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Q: What comparison/contrast did Dwight E. Avis, as Head of the Department of Alcohol and Tobacco, make with respect to income tax and alcohol tax?
A: "Let me point this out now. Your income tax is 100% voluntary tax and your liquor tax is 100% enforced tax. Now the situation is as different as night and day, consequently your same rules just will not apply.
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Q: What is a "100% voluntary tax"?
A: There ain't no such animal. If it's voluntary, it is a donation, not a tax.
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