Sure, it is Title 26 of the U.S. Code.
http://www.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html
Specifically, Title 26, SubTitle A, Chapter 1, Subchapter A, Part 1, § 1.
http://www.law.cornell.edu/uscode/uscode26/usc_sec_26_00000001----000-.html
Title 26 is the codification of the Internal Revenue Code and is therefore prima facie law. The Internal Revenue Code is the positive law, which means it was duly passed by Congress and signed into law by a President. The Internal Revenue Code can be found in various volumes of the U.S. Statutes at Large. The U.S. Statutes at Large are not available online, however, they can be seen at any Federal Depository Library. I'm not sure you can order a copy, but you might be able to. You'll need several bookcases to hold it though. One of the original Internal Revenue Codes can be found in Volume 68A starting on pg. 3.
Please don't argue that Title 26 is not law or that section 861 says you don't have to pay, or some other argument. Title 26 is the law and you do have to pay income taxes. Here are a couple of websites that have well-written counter-arguments to all of the tax protestor arguments.
http://www.quatloos.com/
http://evans-legal.com/dan/tpfaq.html
Your welcome,
Edit: The 16th amendment CLARIFIED Congress' power to levy an income tax. The actual law is the Internal Revenue Code or Title 26.
Edit: CASE # 03-CR-20111 is US v. Kuglin and was a criminal proceeding. While the IRS did lose the CRIMINAL case against Kuglin, they were successful in the CIVIL case. Also, near the end of the transcripts of the Kuglin trial, there was some very interesting conversation between the court, the US attorney and the counsel for the defense.
In U.S. v. Kuglin, CR-03-20111, near the end of the transcripts, pg. 776,
THE COURT: So anything else from the United States?
MR. MURPHY (Federal lawyer): Just one thing, to put Ms. Kuglin on notice, she has got to pay taxes, I think the court
ought to instruct her that that is the law. She has got to file returns and --
MR. BECRAFT (Lawyer for defense): Your Honor, that is going to be cleaned up totally.
THE COURT: Okay. Well, Mr. Murphy is not incorrect that it is the law, and I think what he's also saying is there will still be civil penalties.
MR. BECRAFT: I expect probably 90-day letters to be coming pretty quick.
THE COURT: Okay.
MR. BECRAFT: And there's going to be civil proceedings, and she is going to being take responsibility -- she is going to be doing things to respond to all of that like file returns, Your Honor.
So, as anyone can plainly see, Kuglin was acquitted by a jury of her peers of "Willful failure to file", but that she still has to pay her income taxes. In fact, after it was all over, she paid more overall than if she had just paid her taxes in the first place.
The other case cited is US v. Long. I won't go into detail about this case, but the basic defense was he didn't file because he was stupid. In the end, while the jury acquitted him also of "willful failure to file", he still had to pay his taxes. He was also fined and penalized.
So, if anybody wants to believe the tax protestor arguments, go ahead. You will end up paying more in the long run. Also, while those two cases indicate the government doesn't have a perfect record in criminal cases, their record is almost perfect in civil cases. Besides, those are just two cases out of hundreds and most were convicted and served jail time.
2007-06-27 00:38:45
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answer #1
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answered by NGC6205 7
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Not to be rude, well yes I will be rude. This has been asked and answered 1,000 times. If you had done a search you would have found it. But then I wouldn't have gotten 2 points and the chance to be rude.
2007-06-27 11:49:46
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answer #3
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answered by Anonymous
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In 1913, the Sixteenth Amendment (http://www.law.cornell.edu/constitution/constitution.amendmentxvi.html) to the U.S. Constitution was ratified. It empowered Congress to tax "incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration
http://www.law.cornell.edu/wex/index.php/Income_tax#income_tax_law:_an_overview
http://www.law.cornell.edu/wex/index.php/Income_tax
2007-06-27 07:32:23
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answer #4
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answered by Rob 7
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THERE IS NO LAW. ONLY THE LAW OF CONTRACT.
I NEVER PAY FED. INCOME TAXES.
PLEASE READ IF YOUR IN A TEACHABLE STATE OF MIND.
http://www.outlawslegal.com/InvCont/incon.htm
2007-06-27 13:54:26
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answer #5
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answered by rhett_madison 3
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