Art. 1 Section 9 - the original passage: No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.
the 16th amdt: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
They cannot countermand their original powers and limits without a constitutional convention - scrapping the original constitution and replacing it with - Huh
but there, in black and white - is exactly what congress tried to do.
Article 1 and the 16th Amendment are in harmony because the Income Tax is an excise tax - it is not a direct tax.
(sorry - you can call the direct confiscation of money from the citizens any kind of fee you want - it's still a tax.)
Are you referring to a direct tax, or an excise tax? If you have a tax obligation, government does have the legal authority to collect it.
it depends on the legal definition of "income"
The Internal Revenue Code does not define "income". It does however, define things which are taxable under the income tax.
defined wages as "barter" and profit as "income"
Congress defined "wages"...
Section 3401 (a) Wages
For purposes of this chapter, the term "wages" means all remuneration (other than fees paid to a public official) for services performed by an "employee" [as defined by 3401c] for his "employer" [as defined by 3401d]...
For purposes of this chapter, the term "employee" is an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term "employee" also includes an officer of a corporation. [corporation as defined by Section 207 of the Public Salary Tax Act]
For purposes of this chapter, the term "employer" means the person for whom an individual performs or performed any service, of whatever nature, as the "employee" of such person...
For purposes of this chapter, the term "wages" means all remuneration for "employment", including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include - ...[various pre-tax deductions]
For purposes of this chapter, the term "employment" means any "service", of whatever nature, performed
--(A) by an "employee" for the person "employing" him, irrespective of citizenship or residence of either,
---(i) within the "United States," [as defined] or
---(ii)on or in connection with an American vessel or American aircraft...or
--(B) outside the "United States" [as defined] by a citizen or resident of the "United States" [as defined] as an "employee" for an "American employer" (as defined in subsection (h)),...
(e)State, United States, and [Puerto Rican} citizen
For purposes of this chapter -
The term "State" means the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
The term "United States" when used in a geographical sense means the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
(h) American employer
For purposes of this chapter, the term "American employer" means an employer which is -
(1)the "United States" or any instrumentality thereof,
(2)an individual who is a resident of the "United States",
(3)a partnership, if two-thirds or more of the partners are residents of the "United States",
(4)a trust, if all of the trustees are residents of the "United States", or
(5)a corporation organized under the laws of the "United States" or of any "State."
When you understand the actual legal definitions of these common words, you see that "United States" is what common people would call 'federal zone', (or a State for 3401 purposes) and an "employee" is someone who works in the 'federal zone', (or State or local government for 3401 purposes) and "wages" are what is paid to the federal zone worker. (or State or local government worker.)
And the federal government has every right under the 16th Amendment to tax those privileged federal zone worker's pay. It is an excise tax, because they are privileged to be paid with tax dollars...
(State and local government workers are treated as 'privileged' under the Section 218 Agreement between States and the Federal Government, but that's a whole different tangent.)
I was making sort of a joke about operating at a loss. Not really making income because no one will pay me what I deem my time to be worth. So how can I be compelled to pay taxes on it? Shouldn't I get some sort of deduction on it?
You still make no sense. On one hand, you imply that you owe the tax, but on the other hand, you imply that the tax laws do not apply to you.
"The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope." United States Court of Claims, Economy Plumbing and Heating vs United States, 470 F.2d 585, at 589 (1972)
Which one are you? A taxpayer who is taxable, or a nontaxpayer, who is untaxable?
But then how could I convince the IRS that I don't "owe" them any money.
You must rebut, in the correct time and manner, any erroneous assertation that your receipts were taxable. If someone LIES, and says they paid you a taxable receipt when it was not a taxable receipt - if you do not deny it and correct the record, then it is treated as truth by the law, and you will have to pay a tax on that receipt.
The IRS has never prosecuted anyone for tax fraud who paid more than they were legally required to pay. You can claim you received taxable receipts of a gazillion dollars - and the IRS won't prosecute you if you pay the tax on that gazillion dollar receipt, even though you are lying through your teeth about the gazillion dollar income.
Most people have no clue what the actual Internal Revenue Code says. (even though they sign a tax return under penalty of perjury that they know the code.) They have no clue what is taxable or not taxable. They willingly pay far more than they are legally required to, out of their ignorance of the law.