drafted by former President of the United States William H. Taft
Congress realized that it was only able to levy the Federal Income Tax upon the National Government itself. This meant that only U.S. Citizens (and American Nationals who chose to work for the National Government) were the primary statutory Taxpayers. In other words, the Internal Revenue Code was only applicable in the United States (that is, only in the District of Columbia), and only to Citizens of the United States (that is, residents of the District of Columbia) as well as nonresident aliens (American Nationals) who chose and continue to choose to be treated as U.S. Citizens so that they could be taxed.
Soon after taking office in 1909, President Taft quickly went about trying to find a way to create a Federal Income Tax, in spite of the Supreme Court decision in the Pollock v. Farmers’ Loan & Trust Co (157 U.S. 429 [1895]) court case which ruled a federal income tax unconstitutional without apportionment amongst the States.
So he wrote a letter to Congress expressing his ideas on the topic and how to create an amendment that might pass Constitutional muster.
Taft wrote, in the foundational document, regarding the Legislative Intent of the 16th Amendment that: "The decision of the Supreme Court [Pollock v Farmer's Loan & Trust Company, 157 U.S. 429, 1895] in the income tax case, deprived the National Government of a power which, by reason of previous decisions of the court, it was generally supposed [assumed] that the government had. I, therefore, recommend to the Congress that both Houses, by a two-thirds vote, shall propose an amendment to the Constitution conferring the power to levy an income tax upon the National Government without apportionment among the States in proportion to population.”
In other words, Taft suggested an amendment be added to the Constitution that would tax only those associated with the National Government of the 'United States' (the District of Columbia). Then, he suggested that Congress start a marketing campaign to convince people that they were part of, and in the, 'United States'. Of course, neither Taft nor Congress informed anyone living in the Continental United States that the 'United States' consisted only of the District of Columbia and that by joining the 'United States', by filing a 1040 Individual Income Tax Return, they would become members of the United States and hence the IRS Country Club for life with annual payments due representing anywhere from 15% - 74% of their income (prior to President Reagan assuming office, citizens were paying 74% of their salary back to the government in the form of federal income taxes).
Let's once again look at the definition of United States and U.S. Citizens.
United States - means: a corporation located in the 10 square miles of the District of Columbia; in includes US Territories and possessions
U.S. Citizens - those who work for the National Government and; those who are U.S. Resident Aliens
It should be noted that up until WWII, only 4% of the American people chose to pay Federal Income Taxes.
The 16th Amendment was the result of Taft's efforts. But, since the 16th Amendment does not abide by the Constitutional rule of Apportionment, and since it was written in such a way as to levy a tax only upon the Federal Government (the District of Columbia and U.S. Territories), and since the Pollock v. Farmer's Loan & Trust Supreme Court decision ruled that no direct tax could be levied upon the American people without apportionment, and since the Constitution does not apply to the District of Columbia or to U.S. Territories, then the 16th Amendment, being that it was not applicable to the 50 states of the Union but only to the statutory 'United States', was never declared unconstitutional.
This amendment was the first in American History to be purposefully applicable in a jurisdiction outside the Constitutional Republic (the states of the Union). For any piece of legislation to apply within the Constitutional Republic, it must be written in a way that passes Constitutional tests, and if passed by both Houses of Congress, it must be published in the Federal Register. According to Mr. White, a federal attorney employed by the Federal Register, there is "no requirement to fill out and file a Form 1040 individual income tax return" as the Internal Revenue Code was never published, in whole or in part, in the Federal Register at any time.
Clearly, Congress wrote the 16th Amendment and other statutory legislation that: (1) made it constitutional [because it is not applicable to those who live in the Constitutional Republic] and; (2) gave the impression, but not the directive, that every human calling himself an ‘American’ must file Form 1040 and pay the computed tax.
In other words, Congress specifically chose words to frame the 16th Amendment so that it would appear as though everyone must file Form 1040 and pay federal income taxes. But, in fact, such is not the case.
Further, by writing the 16th Amendment using the language so specified, the Federal Government absolved itself of any violation of the 13th Amendment by declaring any money received from its citizens and resident aliens would be viewed as a donation or gift as the following code specifies:
31 USC 321(d)(2) “For purposes of the Federal income, estate, and gift taxes, property accepted under paragraph (1) shall be considered as a gift or bequest to or for the use of the United States.”
In other words, paying federal income, estate, and gift taxes is like making a donation to the United Way. It's a donation made by a donor (the taxpayer) and received as a gift or bequest. Clearly, it is not a mandatory obligation as we have been led to believe by our Senators and Congressmen, accountants, lawyers, and others in positions of power.
The Federal Government has used propaganda to condition the minds of all Americans that they must ‘pay their fair share.’ They use other generalities about income taxation to create a false narrative regarding a purported obligation of Americans when none exists. Propaganda has been a tool used by politicians for over a century. But it only works as long as the citizens are ignorant of the facts and cannot easily find those facts to make a proper evaluation. The biggest motivational tool used by the government to persuade Americans to pay taxes was prior to and during WWII. Prior to this war, 4% of Americans paid taxes; but once the war effort began in this country, over 70% of Americans were voluntarily paying taxes.
Following is a quote from a book titled 'Propaganda' by Edward Bernays who the government followed extensively:
“The conscious and intelligent manipulation of the organized habits and options of the masses is an important element in democratic society. Those who manipulate this unseen mechanism of society constitute an invisible government which is the true ruling power of our country.
If we understand the mechanism and motives of the group mind, is it not possible to control and regiment the masses according to our will without them knowing it?
No matter how sophisticated, how cynical the public may become about publicity methods, it must respond to the basic appeals, because it will always need food, crave amusement, long for beauty, and respond to leadership.”
~ Edward Bernays, author of the 1928 book “Propaganda”
The power to ignore the Constitution only exists in a jurisdiction in which the Constitution does not apply. The only jurisdictions where the Constitution does not apply is in the 'United States,' the 10-mile square area referred to in the Constitution as “the District of Columbia,” plus in the 'United States' Territories, and in all of the 'United States' possessions.
Isn't that ironic? The one institution (the 'United States') and the one place (the District of Columbia) you would think would definitely be linked to the Constitution, IS NOT!
Nonresident Alien Individuals (a.k.a. American Nationals) are only liable for the Federal Income Tax if they choose to make a statutory ‘election' [described at 26 CFR 1.871-1(a) Classification of Aliens] [to pay taxes] by filing a Form 1040 US Individual Income Tax Return for a tax they never were made liable for prior to the 'election' to pay. [However, per Clark v. United States, 95 U.S. 539, a statutory 'election' is not a valid contract].
Anyone born in one of the states of the Union (which now numbers 50) was born as an American National or a state National or a nonresident alien. But, by filing the very first 1040 Individual Income Tax Return, we elected to be treated as a U.S. Citizen (resident alien) who now owes taxes to the corporate federal government.
Let me explain the Legislative Intent of the 16th Amendment to the Constitution, written by former President of the United States William H. Taft, on the 16th of June in 1909. It clearly states that Congress is only allowed to levy the Federal Income Tax upon the National Government**. Therefore, those who choose to work for the National Government are the primary statutory 'Taxpayers'.
The 16th Amendment clearly states that the tax created by the 16th Amendment was done “without apportionment” among the several States. Thus, it is unconstitutional within the 50 states and can only be required of those who live and/or work in the statutory ‘United States.’
Former President William H. Taft instructed Congress to write the 16th Amendment in 1909. He admitted that the Supreme Court deprived the National Government of the power to create an income tax in the 50 states, and as a work-around, he proposed the amendment be created, levying an income tax upon the National Government itself. After passage, the National Government would go about trying to convert as many people as possible into tax slaves by falsely and fraudulently mandating that federal taxes become a condition of employment. Initially this tactic did not work, but with the advent of WWII, the federal government commenced a brilliant marketing campaign which most Americans willingly agreed to and thus began federal taxation on a massive scale. Contributing financially to the 'war effort' became the rallying cry of all Americans. Men of all ages joined the war effort. Women of all ages began working and gladly paying taxes for their efforts. After WWII, Americans continued to pay taxes to help 'pay for the war.' It became so common to pay federal taxes that hardly anyone questioned this new procedure and soon, the federal income tax was considered, but was not actually, mandatory.
Let's discuss the reference from the 1st paragraph above that states 'Congress is only allowed to levy the Federal Income Tax upon the National Government.' So, who are those who work for the National (Federal) Government?
those who work in the District of Columbia - Resident Aliens (U.S. Citizens) and Nonresident Aliens who elect to pay
those domiciled in the District of Columbia - Resident Aliens (U.S. Citizens)
those born in US Territories - Puerto Rico, Guam, U.S. Virgin Islands, Samoa, Northern Mariana Islands, etc
politicians & government employees working in federal buildings throughout the country
The Internal Revenue Code is only applicable in the District of Columbia, U.S. Territories, and U.S. military bases around the world.
YOU are considered a resident alien! Of what? The District of Columbia by virtue of being a U.S. Citizen
YOU became an employee of the National Government when you filled out the W-4 or W-9 Forms
YOU became a card-carrying bonafide member of the IRS Country Club by virtue of filing a 1040 Income Tax Form for the very first time
** the National Government - this is where we were tricked. By signing a W-4 or W-9 Form, which are government forms that we filled out and signed as a condition of employment with our new employer, we were pulled into a contract with the IRS unawares. Think about it, the W-4 & W-9 Forms are IRS forms! They are not company employer forms! From that moment, we transitioned from being an employee or independent contractor of the company that just hired / contracted us to an employee of the United States Inc. Again, our signature on the above forms deepened our contractual obligation as employees or contractors of the 'National Government,' the US Inc. The aforementioned, in combination with our Certificate of Live Birth which made us U.S. citizens (Resident Aliens per the IRS), and the submission of our very first Form 1040, completes what is necessary to contract us as taxpayers to a company called the Internal Revenue Service. The IRS is a private, independent, for-profit company that has nothing to do with the bankrupt government of the United States. We, without our knowledge, elected, and thus contracted, with a private company to pay income taxes under the guise of it being a federal agency called the IRS.
However, we can voluntarily opt out of paying taxes just as we ignorantly opted in.
The U.S. Congress created an Exit Door in case you ever wish to opt out of the IRS Country Club. The Exit Door states that the election to pay federal taxes is, in fact, voluntary and can be revoked. The Exit Door is Form 56 and the Revocation of Election Affidavit.