Tax protester constitutional arguments (English Wikipedia)

See 26 U.S.C. § 6702, as amended by section 407 of the Tax Relief and Health Care Act of 2006, Pub. L. No. 109-432, 120 Stat. 2922 (Dec. 20, 2006). See Notice 2008-14, I.R.B. 2008-4 (Jan. 14, 2008), Internal Revenue Service, U.S. Department of the Treasury (superseding Notice 2007-30); see also Notice 2010-33, I.R.B. 2010-17 (April 26, 2010).
26 U.S.C. § 6702, as amended by section 407 of the Tax Relief and Health Care Act of 2006, Pub. L. No. 109-432, 120 Stat. 2922 (Dec. 20, 2006). See Notice 2008-14, I.R.B. 2008-4 (Jan. 14, 2008), Internal Revenue Service, U.S. Department of the Treasury (superseding Notice 2007-30); see also Notice 2010-33, I.R.B. 2010-17 (April 26, 2010).
The 0.125% harbor maintenance tax on the value of commercial cargo involved in a taxed port use under 26 U.S.C. § 4461 was unanimously ruled unconstitutional under Art. 1, sec. 9, cl. 5, in the case of United States v. United States Shoe Corp., 523 U.S. 360, 118 S. Ct. 1290, 98-1 U.S. Tax Cas. (CCH) ¶ 70,091 (1998). No tax protester arguments were raised in this case. The government had argued that the tax was only a "user fee." The Court ruled that it was an unconstitutional tax on exports. The harbor maintenance tax was not an income tax. Similarly, the coal excise tax under 26 U.S.C. § 4221 was ruled to be an unconstitutional tax on exports by a federal district court in 1998 in the case of Ranger Fuel Corp. v. United States, 33 F. Supp. 2d 466, 99-1 U.S. Tax Cas. (CCH) ¶ 70,109 (E.D. Va. 1998). In United States v. Hatter, 532 U.S. 557, 121 S. Ct. 1782 (2001), the Supreme Court held that because certain special retroactivity-related Social Security rules enacted in 1983 effectively singled out then-sitting federal judges for unfavorable treatment, the Compensation Clause of the Constitution (in Article III, section 1, relating to reduction of the compensation of federal judges) prohibited the application of the Social Security tax to those judges. The Social Security tax is not an income tax. See also United States v. International Business Machines Corp., 517 U.S. 843, 116 S. Ct. 1793, 96-1 U.S. Tax Cas. (CCH) ¶ 70,059 (1996) (Supreme Court ruled that an excise tax on casualty insurance premiums paid to foreign insurers to cover shipments of goods violated prohibition on tax on exports).
Murphy v. Internal Revenue Serv., 493 F.3d 170, 2007-2 U.S. Tax Cas. (CCH) ¶ 50,531 (D.C. Cir. 2007). In the Murphy case, although Congress had provided a statutory exclusion under 26 U.S.C. § 104(a)(2) for recoveries in connection with a personal physical injury or physical sickness, the award in question had been received in connection with a non-physical injury, and therefore was not covered by the statutory exclusion.

evans-legal.com

Daniel B. Evans, The Tax Protester FAQ, retrieved on 21 September 2007.

famguardian.org

You're not a "citizen" under the Internal Revenue Code, Family Guardian/Sovereignty Education and Defense Ministry, retrieved on 21 September 2007.

findlaw.com

caselaw.lp.findlaw.com

Thorne v. Anderson and Tyee Realty Co. v. Anderson are published in one report at 240 U.S. 115 (1916). See [3].

gcstation.net

See http://www.gcstation.net/liefreezone.

givemeliberty.org

From website for We the People Foundation, retrieved on March 3, 2008, from [4] (capitalization in original).
E.g., see Peter E. Hendrickson at his losthorizons web site; see also "Archived copy". Archived from the original on 2009-01-02. Retrieved 2008-11-20.{{cite web}}: CS1 maint: archived copy as title (link); Robert Schulz at [5]; and Dave Champion at intent.org/edu/fedincometax.php Archived 2013-07-29 at the Wayback Machine.
See, e.g., the posting of the We the People Foundation, at [6].

godissovereignfast.com

See William Dixon material at "Without Prejudice: Chapter 4: Thee Sovereign Exemption". Archived from the original on 2008-06-05. Retrieved 2008-06-02..

irs.gov

The Truth About Frivolous Tax Arguments: 1. Contention: Taxpayers can refuse to pay income taxes on religious or moral grounds by invoking the First Amendment, Internal Revenue Service, retrieved March 16, 2010.
"The Truth About Frivolous Tax Arguments" (PDF). Internal Revenue Service. 2013-03-04. Retrieved 2014-01-22.

justia.com

supreme.justia.com

United States v. Sullivan, 274 U.S. 259, 263-64 (1927).
Cheek v. United States, 498 U.S. 192 (1991).
Steward Machine Co. v. Davis, 301 U.S. 548 (1937).
United States v. Sullivan, 274 U.S. 259 (1927).
Rutkin v. United States, 343 U.S. 130 (1952).
James v. United States, 366 U.S. 213 (1961).
United States v. Bevans, 16 U.S. 336 (1818).
Caha v. United States, 152 U.S. 211 (1894).
Stratton's Independence, Ltd. v. Howbert, 231 U.S. 399 (1913).
Doyle v. Mitchell Bros. Co., 247 U.S. 179 (1918).
Flint v. Stone Tracy Co., 220 U.S. 107 (1911).
Evans v. Gore, 253 U.S. 245 (1920)
See the U.S. Supreme Court's interpretation of Evans v. Gore in United States v. Hatter, 532 U.S. 557 (2001).
O'Malley v. Woodrough, 307 U.S. 277 (1939).
United States v. Hatter, 532 U.S. 557 (2001). See also United States v. Will, 449 U.S. 200 (1980).
Southern Pacific Co. v. Lowe, 247 U.S. 330 (1918)
Colonial Pipeline Co. v. Traigle, 421 U.S. 100 (1975).
Lucas v. Earl, 281 U.S. 111 (1930).
Coppage v. Kansas, 236 U.S. 1 (1915).
Truax v. Corrigan, 257 U.S. 312 (1921).
Butcher's Union Co. v. Crescent City Co., 111 U.S. 746 (1884).
Murdock v. Pennsylvania, 319 U.S. 105 (1943).
Eisner v. Macomber, 252 U.S. 189 (1920).

original

E.g., see Peter E. Hendrickson at his losthorizons web site; see also "Archived copy". Archived from the original on 2009-01-02. Retrieved 2008-11-20.{{cite web}}: CS1 maint: archived copy as title (link); Robert Schulz at [5]; and Dave Champion at intent.org/edu/fedincometax.php Archived 2013-07-29 at the Wayback Machine.

originalintent.org

Federal Income Tax, Original Intent Treatise (bolding is by Dave Champion).

save-a-patriot.org

See, e.g., [8].

scholar.google.com

633 F.2d 1356 (9th Cir. 1980), at [1].
575 F.Supp. 320 (D. Minn. 1983), at [2].
Funk v. Commissioner, 687 F.2d 264 (8th Cir. 1982) (per curiam), at [11].

shreveporttimes.com

Loresha Wilson, "Local attorney acquitted on Federal income tax charges", Shreveport Times (July 13, 2007).

supremelaw.org

See, for example, the arguments in the online document "The Federal Zone: Cracking the Code of Internal Revenue", specifically the site's page on United States v. Bevans.^{Memorandum of Law in Support of Challenge to Criminal Jurisdiction of This Court by Sheila Terese Wallen, Defendant, United States v. Wallen, U.S. District Court for the District of Arizona, case no. 95-484-WDB} The document includes arguments ruled frivolous, such as "federal zone" argument, and the claim the Fourteenth Amendment created a separate class of citizens because it did not capitalize the word "citizen", while the main body of the Constitution did.

tax-freedom.com

See, e.g., [7].
See, e.g., [10].

truthattack.org

E.g., see Peter E. Hendrickson at his losthorizons web site; see also "Archived copy". Archived from the original on 2009-01-02. Retrieved 2008-11-20.{{cite web}}: CS1 maint: archived copy as title (link); Robert Schulz at [5]; and Dave Champion at intent.org/edu/fedincometax.php Archived 2013-07-29 at the Wayback Machine.
See, e.g., Tom Cryer, at "Archived copy" (PDF). Archived from the original (PDF) on 2008-12-03. Retrieved 2008-11-20.{{cite web}}: CS1 maint: archived copy as title (link).

uc.edu

law.uc.edu

The Respondent's (taxpayer's) brief is available in PDF format at the web site for the College of Law of the University of Cincinnati. See the file "earl07.pdf Archived 2008-10-29 at the Wayback Machine".

usa-the-republic.com

See generally USA The Republic; see 1957 Georgia Memorial to Congress.

voluntarytax.info

Robert Clarkson, at [9] Archived 2013-02-18 at archive.today.

web.archive.org

See William Dixon material at "Without Prejudice: Chapter 4: Thee Sovereign Exemption". Archived from the original on 2008-06-05. Retrieved 2008-06-02..
The Respondent's (taxpayer's) brief is available in PDF format at the web site for the College of Law of the University of Cincinnati. See the file "earl07.pdf Archived 2008-10-29 at the Wayback Machine".
E.g., see Peter E. Hendrickson at his losthorizons web site; see also "Archived copy". Archived from the original on 2009-01-02. Retrieved 2008-11-20.{{cite web}}: CS1 maint: archived copy as title (link); Robert Schulz at [5]; and Dave Champion at intent.org/edu/fedincometax.php Archived 2013-07-29 at the Wayback Machine.
See, e.g., Tom Cryer, at "Archived copy" (PDF). Archived from the original (PDF) on 2008-12-03. Retrieved 2008-11-20.{{cite web}}: CS1 maint: archived copy as title (link).