What law actually says that Americans have to pay taxes?

Question

Where in our system is it stated in writing that we have to pay taxes? Websites please!

Answer 1

Title 26 of the U.S. Code is the prima facie law covering the Internal Revenue Code.
http://www.gpo.gov/uscode/title26/title26.html

The following covers the imposition of the income tax.
Title 26, Subtitle A, CHAPTER 1, Subchapter A, PART I, § 1
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=browse_usc&docid=Cite:+26USC1
"There is hereby imposed on the taxable income of—"

In TITLE 26, Subtitle A, CHAPTER 1, Subchapter B, PART I,
§ 61 Defines gross income
§ 62 Defines adjusted gross income
§ 63 Defines taxable income
http://www.access.gpo.gov/uscode/title26/subtitlea_chapter1_subchapterb_parti_.html

§ 61(a) of the Internal Revenue Code says that “gross income” means “all income from whatever source derived, including (but not limited to) the following items: (1) Compensation for services, including fees, commissions, fringe benefits, and similar items....”

The above means wages, no matter what a tax law denier says. Courts have consistently upheld that wages are income.

In 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.”

Taxable income, which is referenced in § 1 is defined in § 63.
..."taxable income means gross income minus the deductions
allowed by this chapter (other than the standard deduction)."

That is the basics on the imposition of the income tax and what it covers.

In Title 26, Subtitle F, Chapter 61, Subchapter A, Part II, Subpart B, § 6012
"...Returns with respect to income taxes under subtitle A shall be made by the following:
(1)(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount,..."

That makes it pretty clear that people must file income tax returns. If you have other questions or you've seen some other tax law denier (tax protestor) arguments, please read the excellent tax protestor faq at http://evans-legal.com/dan/tpfaq.html

Good luck,

Answer 2

This question is asked a few times times a day. Do your own research and search at previous questions asked to see some of the best answers before taking the lazy route.

Then pay your freakin taxes.

Answer 3

Title 26 of the US Code. http://www.gpo.gov/uscode/title26/title26.html
http://uscode.house.gov/download/title_26.shtml
http://www.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html

Any site other than a government site or law library should be held suspect, ESPECIALLY if it claims that there is no law or that the law was not properly enacted or that the 16th Amendment was not properly ratified. Those claims are patently false. To put it simply, the tax protester positions are all based upon lies.

Answer 4

Sixteenth Amendment:
http://www.law.cornell.edu/anncon/html/amdt16_user.html#amdt16_hd4

Title 26 of the U.S. Code:
http://www4.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.html