Is the Federal income tax a direct tax, or excise (indirect) tax?

Question

I understand that those are the only two types of tax that the Federal government can impose on the people of the 50 states.

I just found this at http://www.americanglasnost.blogspot.com/

and it is very helpful in explaining the reason for the wording "from whatever source derived". Scroll down to the heading "The 16th Amendment and the Pollock decision". This part of the article shows how the Federal Income tax is an excise tax, and not a direct tax. There is a ton of information regarding the truth about the IRS and income tax, once you realize that the IRS is only giving a conveniently filtered version of the law and start looking at the law yourself.

Answer 1

Still trying to get out of your tax bill, huh?

You may want to read this:

http://evans-legal.com/dan/tpfaq.html

A couple of quotes from the courts in recent cases:

>>>“[W]e have rejected, on numerous occasions, the tax-protester argument that the federal income tax is an unconstitutional direct tax that must be apportioned. See, e.g., Lively v. Commissioner, 705 F.2d 1017, 1018 (8th Cir.1983) (per curiam)” <<<

>>>“Congress may impose taxes on individuals in the states without apportionment among the several States, and ‘without regard to any census or enumeration,’ and ‘on incomes, from whatever source derived.’”<<<

Answer 2

The Federal Income Tax is an unconstitutional tax, but what the hell, so is torture and killing the innocent. But who cares? So long as our critical thinking abilities never develop by being trained from birth to shop recreationally and we pay more attention to what color of panties Britney Spears may be wearing today, American Idol and football instead of real issues, this great slave machine will keep on rolling. So go back to bed America, your government is in control. You are free to do as we tell you. How does it feel to be a slave?

Answer 3

Give us context. If you are reading a tax protester book that says the government can only do direct and indirect taxes and therefore income isn't taxable, you need to get another book.

There are income taxes.
There are direct taxes on property you own.
There are indirect taxes on property you buy.
(If you have to classify the income tax, you'd call in indirect.)

All of these are LEGAL.

Answer 4

Request for Admission
Public Salary Tax Act

Verification Demand for you to complete this form and return to _____ on or before the Date of _____________ 2015.


Public Salary Tax Act: Enacted April 12, 1939

Relating to the taxation of the compensation of public officers and employees.

Be it enacted by the Senate and House of Representatives of the United States of America in
Congress assembled,

That this Act may be cited as the 'Public Salary Tax Act of 1939".

TITLE I
Section 1. Section 22 (a) of the Internal Revenue Code (relating to the definition of "gross income") is amended by inserting after the words "compensation for personal service" the following: ("including personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of compensation of teachers in Alaska and Hawaii from income tax) by adding at the end thereof a new sentence to read as follows: any one or more of the foregoing)".

Sec. 2. Section 116 (b) of the Internal Revenue Code (exempting compensation of teachers in Alaska, Hawaii from income tax) is repealed.

Sec. 3. Section 22 (a) of the Internal Revenue Code is amended at the end thereof a new sentence to read as follows; “In the case of judges of courts of the United States who took office on or before June 5, 1932, the compensation received as such shall be included in gross income”.

Sec. 4. The United States hereby consents to the taxation of compensation, received after December 31, 1938 to the extent attributable to compensation for personal service as an officer or employee of the United States, any Territory or possession or political subdivision thereof, the District of Columbia, or any agency or instrumentality of any one or more of the fore¬going, by any duly constituted taxing authority having jurisdiction to tax such compensation, if such taxation does not discriminate against such officer or employee because of the source of such compensation.

Answer: Admit _____ Deny ______

Clarification: __________________________

Sec. 201. Any amount of income tax (including interest, additions to tax, and additional amounts) for any taxable year beginning prior to January 1, 1938, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing—

(a) shall not be assessed, and no proceeding in court for the collec¬tion thereof shall be begun or prosecuted (unless pursuant to an assessment made prior to.-January 1, 1939) ;

(b) if assessed after December 31, 1938, the assessment shall be abated, and any amount collected in pursuance of such assessment shall be credited or refunded in the same manner as in the case of an income tax erroneously collected; and

(c) shall, if collected on or before the date of the enactment of this Act, be credited or refunded in the same manner as in the case of an income tax erroneously collected, in the following cases—

Where a claim for refund of such amount was filed before January 19, 1939, and was not disallowed on or before the date of the enactment of this Act;

Where such claim was so filed but has been disallowed and the time for beginning suit with respect thereto has not expired on the date of the enactment of this Act;

Where a suit for the recovery of such amount is pending on the date of the enactment of this Act: and

Where a petition to the Board of Tax Appeals has been filed with respect to such mount and the Boards decision has not become final before the date of the enactment of this Act.


Answer: Admit _____ Deny ______

Clarification: __________________________


Sec. 202. In the case of any taxable year beginning after December al, 1937, and before January 1, 1939. compensation for personal Service as an officer or employee of a State, or any political subdivision thereof, or any agency .or instrumentality of any one or more of the foregoing,

shall not be included in the gross income of any individual under Tide I of the

Revenue Act of 1938 and shall be exempt from taxation under such title, if such

individual either—

(a) did not include in his return for a taxable year beginning after December 31, 1936, and before January 1, 1938, any amount as com¬pensation for personal service as an officer or employee of a State, or arty political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing; or

(b) did include any such amount in such return, but is entitled under section 201 of this Act to have the tax attributable thereto credited or refunded.


Answer: Admit _____ Deny ______

Clarification: __________________________


Sec. 203. Any amount of income tax (including interest, additions to tax, and additional amounts) collected on, before, or after the date of the enactment of this Act for any taxable year 14innino- prior to January 1, 1939, to the extent attributable to compensation for per¬sonal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing, shall be credited or refunded in .she same manner as in the case of an income tax erroneously collected, if claim for refund with respect thereto is filed after January 18,19339, and the Commissioner of Internal Revenue, under regulations pre¬scribed by him with the approval of the Secretary of the Treasury, finds that disallowance of such claim would result in the application of the doctrines in the cases of Helvering against Therrell 303 U. S. 218), Helverino-, against Gerhardt (304 U. S. 405). and Graves et al. against New York ex rel O'Keefe. decided March 27.1939. extending the classes of officers and employees subject to Federal taxation.
Answer: Admit _____ Deny ______

Clarification: __________________________

Sec. 204. Neither section 201 nor section 203 shall apply in any case where the claim for refund, or the institution of the suit, or the filing of the petition with the Board, was, at the time filed or begun, barred by the statute of limitations properly applicable thereto.

Answer: Admit _____ Deny ______

Clarification: __________________________

Sec. 205. Compensation not be considered as compensation within the meaning of sections 201, 202, and 203 to the extent that it is paid directly or indirectly by the United States or any agency or instrumentality thereof.

Answer: Admit _____ Deny ______

Clarification: __________________________

Sec. 208. The berms used in this Act shall have the same meaning as when used in Chapter T of the any Revenue Code.

Answer: Admit _____ Deny ______

Clarification: __________________________


Sec. 207. No collection of any tax (including interest, additions to tax, and penalties) imposed by any State, Territory, possession, or local taxing authority on the compensation, received before Janu¬ary 1, 1939, for personal service as an officer or employee of the United. States or any agency or instrumentality thereof which is exempt from Federal income taxation and, if corporate agency or instrumentality, is one (a) a majority of the stock of which is owned by or on behalf of the United States, or (b) the power to appoint or select a majority of the board of directors of which is exercisable by or on behalf of the United States, shall be made after the date of the enactment of this Act.

Answer: Admit _____ Deny ______

Clarification: __________________________



Sec. 208. This title shall not apply with respect to any officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing-, after the Secretary of the Treasury has determined and proclaimed that it is the policy of such State to collect from any individual any tax, interest, additions to tax. or penalties, on account of compensation received by such individual prior to January 1, 1939, for personal service as an officer or employee of the United States or any agency or instrumentality thereof.

In making such determination the Sec¬retary of the Treasury shall disregard the taxation of officers and employees of any corporate agency or instrumentality which is not exempt from Federal income taxation, or which if so exempt is one (a) a majority of the stock of which is not owned by or on behalf of the Unitec States and (b) the power to appoint or select a. majority of the board of directors of which is not exercisable by or on behalf of the United States.

Answer: Admit _____ Deny ______

Clarification: __________________________


Sec. 209. In the case of the judges of the Supreme Court, and of the inferior courts of the United states created under article III of the Constitution, who took office on or before June 6, 1932, the compensation received as such shall not be subject to income tax- under the Revenue Act of 1938 or any prior revenue Act.

Answer: Admit _____ Deny ______

Clarification: __________________________


Sec. 210. For the purposes of this Act, the term "officer or employee" includes a member of a legislative body and a. judge or officer of a court.

Answer: Admit _____ Deny ______

Clarification: __________________________


Sec. 211. If either title of this Act, or the application thereof to any person or circumstances, is held invalid, the other title of the Act shall not be affected thereby.

Approved, April 12, 1939.

Answer: Admit _____ Deny ______

Clarification: __________________________