Can you name the Federal statute (give citation please) that requires Americans to pay income tax?

Question

Is the IRS the greatest fraud perpetrated upon the American people?

http://www.freedomtofascism.com/

Answer 1

The authority you're asking about is contained in a mind-numbingly complex series of Acts of Congress and legal decisions in case law, one built on top of the next. The staggering volume of this legal mess invites challenges from those who would like to find a single line somewhere that brings down the house of cards and proves it all invalid.

It is true that it took several false starts before the legal foundation for taxing personal income was strong enough to make it a permanent source of revenue for the U.S. government. The first U.S. income tax, enacted in 1862 to pay for the Civil War, was repealed 10 years later.

In 1894, Congress tried to bring back income taxes, but a year later the Supreme Court ruled them unconstitutional in the landmark "Pollack" case. (A central issue in that case was how these taxes would be "apportioned" to the various states.) By 1913, Congress gave it one more shot, and the states ratified the Sixteenth Amendment, which says:

"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."

Some modern tax skeptics claim this amendment was not properly ratified. Alas, so far, none of them have been able to convince a federal court of the validity of their claim.

Worse, many of these people offer themselves up as "tax consultants" and bilk hard-working people out of "advisory fees" based on their delusional claims. They are about as legitimate as those fictitious e-mails from ousted Nigerian officials offering to pay you handsomely for helping them move millions of dollars out of their country.

The IRS provides a nice summary on the history of the laws that gave rise to the U.S. income tax. You can also find more on the history of the U.S. income tax on the Web site at Colorado College. Here are some highlights from that page:

1916-1951: new tax legislation enacted every year
1939: U.S. Tax Laws first codified as an integral part of the U.S. Code -- IRC 1939
1954: U.S. tax code amended and becomes IRC 1954
1986: Code completely revamped -- IRC 1986 US Code, Title 26, Internal Revenue Code of 1986
1997: Taxpayer Relief Act -- new beneficial rules to offset education costs
2001: Economic Growth and Tax Relief Reconciliation Act -- phased in changes with sunset provisions causing the new tax laws to terminate in 2011, leaving the clean up to future sessions of Congress. Middle income taxpayers assume burden for repealed estate tax provisions by now paying capital gains income tax on decedent's built in gain.
As for the various types of income, they are also thoroughly defined in the tax law (and on the IRS Web site). There is wage income, interest and dividend income, capital gains, alimony, rental income, lottery winnings -- you get the idea. And there's a place for each and every one of them on your Form 1040 tax return.

Sorry to be the one to break the bad news.

Answer 2

would be unconstitutional if the constitution hadn't been amended to permit it. All those arguments for why it is illegal were negated by this amendment. 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. So says the 16th Amendment to the US Constitution. GRRR. Trumps all those laws you cite cause directly written in a constitutional amendment.