Is there a specific law that requires each US citizen to pay income tax?

Answer 1

The 16th Amendment of the United States Constitution is where it all begins, then it gets complicated.

Read all about tax laws. It's pretty informative:
http://www.law.cornell.edu/wex/index.php/Income_tax#income_tax_law:_an_overview

Answer 2

The 16th Amendment gave Congress the power to lay on a tax & collect it. The modern intrepretation of the amendment can be found in IRS Commissioner vs Glenshaw Glass Co 348 U.S. 426 (1955).

The first tax law was enacted during the civil war to pay for it but was rescinded as soon as the war was over.

Answer 3

The Internal Revenue Code includes in its provisions definitions of who (and what) are subject to the law. In addressing various "frivolous" arguments to claim that one is not obligated to file tax returns or pay tax, the IRS notes:
'The Internal Revenue Code clearly defines “person” and sets forth which persons are subject to federal taxes. Section 7701(a)(14) defines “taxpayer” as any person subject to any internal revenue tax and section 7701(a)(1) defines “person” to include an individual, trust, estate, partnership, or corporation. The requirement to file an income tax return is not voluntary and is clearly set forth in sections 6011(a), 6012(a), et seq., and 6072(a). See also Treas. Reg. § 1.6011-1(a). Any taxpayer who has received more than a statutorily determined amount of gross income is obligated to file a return.'

Note that the Internal Revenue Code (which is Title 26 of the U.S. Code) doesn't say that all citizens have to PAY income taxes, it defines who is subject to the law, and requires all citizens to file a return and pay tax IF they have enough income and meet other filing requirements. For example, a single adult who earns only $5,000 this year is not normally required to file a return at all or pay any tax.

If someone has been telling you that you don't really have to file or to pay taxes, even with substantial income, take a look at the recent IRS discussion of "frivolous" arguments and how the courts have rejected them, at:
http://www.irs.gov/irs/article/0,,id=136751,00.html
It gives you a link to an extensive document, called "The Truth About Frivolous Arguments", that goes through all the legal reasoning, and tells you how various promoters of "you don't have to pay taxes" schemes have been treated by the courts.

Answer 4

Sure, Title 26 of the US Code.

Ignore the reference below me here. That video is about as compelling as a case of constipation. And of similar content...

Answer 5

check out the video located at www.freedomtofascism.com . It is long but very compelling.