Where is it written in the constitution that we have to pay federal income tax on our wages?

Question

If you think it is the 16th amendment, read it again.

Answer 1

Wayne has it correct. Article 1 Section 8 provides that power to Congress. The 16th amendment was written, passed and ratified to CLARIFY that Congress had the power to levy an income tax which is considered an INDIRECT tax in the Constitutional sense. In Stanton v. Baltic Mining Co., 240 U.S. 103 (1916), in which the court stated that “by the previous ruling [in Brushaber] it was settled that the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of INDIRECT taxation to which it inherently belonged, and being placed in the category of direct taxation....”

Therefore, the power to tax incomes without apportionment is not a new kind of power, but just a different classification of the “previous complete and plenary power of income taxation,” taking it out of the category of direct taxation and placing it back in the category of indirect taxation “to which it inherently belonged.” By saying that the 16th Amendment created “no new power,” tax protesters completely disregard the rest of what the Supreme Court said in the same sentence.

"...power to lay and collect taxes on incomes,..." That is pretty self-explanatory. Your wages are income whether you believe it or not. In Conner v. Commissioner, 770 F.2d 17, 20 (2nd Cir. 1985) the court said, "Finally, the taxpayer argues that because wages are property, a tax on them is a property tax, and because the tax the Commissioner is attempting to collect is not apportioned, it is unconstitutional. However, as we and innumerable other courts have repeatedly explained, wages are income, and income taxes do not need to be apportioned.”

United States v. Connor, 898 F.2d 942, 943-944 (3rd Cir. 1990). “Every court which has ever considered the issue has unequivocally rejected the argument that wages are not income.”

Perkins v. Commissioner of Internal Revenue, 746 F. 2d 1187, 1188 (6th Cir. 1984) “Wages are taxable income,” and arguments to the contrary are ‘“patently frivolous.’”

United States v. Koliboski, 732 F.2d 1328, 1329 n.1 (7th Cir. 1984), “Although not raised in his brief on appeal, the defendant’s entire case at trial rested on his claim that he in good faith believed that wages are not income for taxation purposes. Whatever his mental state, he, of course, was wrong, as all of us are already aware. Nontheless, the defendant still insists that no case holds that wages are income. Let us now put that to rest: WAGES ARE INCOME." (emphasis on last three words included in decision)

So, are there any other tax protestor arguments you wish to be proven wrong?

Answer 2

Maybe you'd better look again.

The Constitution has ALWAYS granted the right to the government to levy taxes. The 16th Amendment clarified the issue on income taxes, removing the requirement that they be apportioned among the several states.

Subsequent to the ratification of the 16th Amendment, Congress moved forward with laws implementing income taxes as we know them today. Today, the income tax is codified in Title 26 of the US Code.

Of course income taxes are levied upon wages. What would you otherwise levy them based upon -- shoe size?? The courts have consistently held that wages are fair game for income taxes, Tax Kook claims to the contrary.

Answer 3

Article I, Section 8 gives Congress the power to "lay and collect taxes, duties, imports, and excises."

The 16th Amendment authorizes an income tax that does not have to be apportioned.

Title 26 - IRC - The actual law.

File your returns and pay your taxes. You will be much happier in the long run. Don't buy in to the Tax Protester arguments. They are batting .000 in court.

Answer 4

NO WHERE IN THE CONSTITUTION WILL YOU FIND A INCOME TAX.

HOWEVER THERE ARE CONTRACTS THAT YOU ENTERED INTO WITCH TIES YOU TO TITLE 26 USC.

Answer 5

No where. It is not in the US constitution.