Subtitle A of the Internal Revenue Act of 1954, Title 26 of the United States Code, was enacted in accordance with Congress constitutional power to lay and collect an income tax. There is a tax imposed, in 26 U.S.C. § 1, on the income of every individual. No provision exists in the tax code exempting from taxation persons who, like Slater, characterize themselves as somehow standing apart from the American polity, and the DEFENDANT CITES NO AUTHORITY SUPPORTING HIS POSITION. Slaters protestations to the effect that he derives no benefit from the United States government have no bearing on his legal obligation to pay income taxes. Cook v. Tait, 265 U.S. 47, 44 S.Ct. 444, 68 L.Ed. 895 (1924); Benitez Rexach v. United States, 390 F.2d 631 (1st Cir.), cert. denied 393 U.S. 833, 89 S.Ct. 103, 21 L.Ed.2d 103 (1968). UNLESS THE DEFENDENT CAN ESTABLISH THAT HE IS NOT A CITIZEN OF THE UNITED STATES, the IRS possesses authority to attempt to determine his federal tax liability. ~United States of America v. William M. Slater (D. Delaware) 545 F.Supp 179, 182 (1982)
Posted on: Mon, 19 Jan 2015 20:36:58 +0000
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