George Washington, Farewell Address: "The — Constitution — ‘till changed —,’ is sacredly obligatory upon all — But let there be no change by usurpation; for though this, in one instance, may be the instrument of good, it is the customary weapon by which free governments are destroyed. —"

Constitutional Law vs. Tyranny

Dear Citizens of our American Union in Liberty,

If people were to ask you what the greatest difference is between being ruled by Constitutional law and being ruled by tyranny, what might your answer be? Would you give consideration to the understanding that when people are ruled by our Constitution, the law is written so that most of the citizens will be able to read and understand what the law says, while to be ruled by tyranny is to be subject to strictly the voice of the opinion and authority of those in power?

The greatest blessing in life Americans share is the Constitution with its Bill of Rights. This tells us what our freedoms and rights should be. However, we must be willing to put forth the effort of eternal vigilance to ensure that these laws apply the same for everyone. Sometimes eternal vigilance requires sacrifice, even the sacrifice of one’s life when going into battle for the defense of our liberty.

With hope for the future, we make our sacrifices of vigilance today, defending and promoting the respect that we each should have for the laws of our liberty, and defending and promoting our military strength, in the hope for tomorrow that no sacrifice of life, or of even one drop of American blood, will ever again be required in battle because of an oppressor’s mistake in thinking that we have a flaw or a crack in the armor of our political union.

In times of war or peace, the vigilance of the American people is always needed. Where needed, it does come in many ways and areas. The Independent American Party would like to acknowledge the contributions of all. Among the most important contributions are those that come in family, in school and in community meetings where time is invested to learn about our Constitution and the words that give us our rights. We need to know the Constitution and the debates for its laws. We do our duty in making our own judgments, then vote for those who support our views.

Consider this. Everyone knows that the upkeep of government programs and society requires taxpayers money. Most of us are willing to share our part of the cost for what we enjoy in this great country. We hear of those who try to avoid paying their taxes. They use many arguments for why they should not pay taxes. They have received little support.

Should we be more concerned when we hear claims of IRS wrong doing and deception? Should not the concept of eternal vigilance apply in these matters? What are some of those claims, and if there is any truth in them what can be done about it?

The one thing that we should not do is to stop paying our taxes in concern for our national security.

Two things can be done. We can expose the problem, then correct the laws for the good of all.

The following letter, as presented on the back of this page, needs to be read and understood by every law supporting, patriotic U.S. citizen. The letter was composed by Larken Rose from information he explains at http://www.theft-by-deception.com and http://www.taxableincome.net .

We Are Independent Americans

For Liberty Confirmed In Law

Dear (Recipient Name),

For someone to determine his federal income tax liability (if any), he must first determine his taxable income. Enclosed are six important questions about how to do that properly, according to the law itself. Though the IRS’ stated mission includes helping Americans "understand and meet their tax responsibilities," the IRS has been very non-responsive-often even insulting and threatening-to those who have asked similar questions in the past. I do not wish to be insulted, threatened, accused, or ignored. Instead, I would like you to please provide me with direct, written answers to the enclosed six questions regarding the proper method for determining one’s taxable income. (Citations of law supporting your answers would also be appreciated.) Thank you for your time.

Sincerely,

Questions Regarding Determining Taxable Income:

1) Should I use the rules found in 26 USC § 861(b) and 26 CFR § 1.861-8 (in addition to any other pertinent sections) to determine my taxable domestic income?

2) If some people should not use those sections to determine their taxable domestic income, please show where the law says who should or should not use those sections for that.

Reason for first two questions: The regulations at 26 CFR § 1.861-8 begin by stating that Sections 861(b) and 863(a) state in general terms "how to determine taxable income of a taxpayer from sources within the United States" after gross income from the U.S. has been determined. Section 1.861-1(a)(1) confirms that "taxable income from sources within the United States" is to be determined in accordance with the rules of 26 USC § 861(b) and 26 CFR § 1.861-8 (see also 26 CFR §§ 1.862-1(b), 1.863-1(c)). Cross-references under 26 USCS § 61, as well as entries in the USC Index under the heading "Income Tax," also refer to Section 861 regarding income ("gross" and "taxable") from "sources within U.S."

3) If a U.S. citizen receives all his income from working within the 50 states, do 26 USC § 861(b) and 26 CFR § 1.861-8 show his income to be taxable?

Reason for question: Section 217 of the Revenue Act of 1921, predecessor of 26 USC § 861 and following, stated that income from the U.S. was taxable for foreigners, and for U.S. corporations and citizens deriving most of their income from federal possessions, but did not say the same about the domestic income of other Americans. The regulations under the 1939 Code (e.g. §§ 29.119-1, 29.119-2, 29.119-9, 29.119-10 (1945)) showed the same thing. The current regulations at 1.861-8 still show income to be taxable only when derived from certain "specific sources and activities," which still relate only to certain types of international trade (see 26 CFR §§ 1.861-8(a)(1), 1.861-8(a)(4), 1.861-8(f)(1)).

4) Should one use 26 CFR § 1.861-8T(d)(2) to determine whether his "items" of income (e.g. compensation, interest, rents, dividends, etc.) are excluded for federal income tax purposes?

Reason for question: The regulations (26 CFR § 1.861-8(a)(3)) state that a "class of gross income" consists of the "items" of income listed in 26 USC § 61 (e.g. compensation, interest, rents, dividends, etc.). The regulations (26 CFR §§ 1.861-8(b)(1)) then direct the reader to "paragraph (d)(2)" of the section, which provides that such "classes of gross income" may include some income which is excluded for federal income tax purposes.

5) What is the purpose of the list of non-exempt types of income found in 26 CFR § 1.861-8T(d)(2)(iii), and why is the income of the average American not on that list?

Reason for question: After defining "exempt income" to mean income which is excluded for federal income tax purposes (26 CFR § 1.861-8T(d)(2)(ii)), the regulations list types of income which are not exempt (i.e. which are subject to tax), including the domestic income of foreigners, certain foreign income of Americans, income of certain possessions corporations, and income of international and foreign sales corporations; but the list does not include the domestic income of the average American (26 CFR § 1.861-8T(d)(2)(iii)).

6) What types of income (if any) are not exempted from taxation by any statute, but are nonetheless "excluded by law" (i.e. not subject to the income tax) because they are, under the Constitution, not taxable by the federal government?

Reason for question: Older income tax regulations defining "gross income" and "net income" said that neither income exempted by statute "or fundamental law" were subject to the tax (§ 39.21-1 (1956)), and said that in addition to the types of income exempted by statute, other types of income were excluded because they were, "under the Constitution, not taxable by the Federal Government" (§ 39.22(b)-1 (1956)). (This is also reflected in the current 26 CFR § 1.312-6.)

End of letter

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