The IRS Has an Income Tax Problem

Robert R. Raymond

January 19, 2004

The IRS has an Income Tax problem. Tens of millions of Americans no longer file the form 1040. Why is that? Well, besides the fact that government consumes 40 percent of the fruits of our labor and people sometimes have to make a choice between feeding their families or feeding Uncle Sam; people are tired of IRS abuses, lack of candor about the law and the need for true due process when Americans interact with the IRS. The greatest abuse being the IRS's and our elected officials’ refusal to tell the people what law makes them liable to pay the Individual Income tax.

This silence on the part of our elected officials is responsible for the mood of distrust and ever growing suspicion of government at all levels. This is exactly what the IRS hoped to avoid when it came out with the kinder, gentler version of the IRS that we are supposed to have today. You know, customer friendly. Their own mission statement tells us so:

Introduction and Mission

The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress. Its mission: to provide America's taxpayers with top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.

The problem with the millions of non-filing Americans is self-inflicted. The IRS refuses to tell the American people what law makes them liable for the Individual Income tax. I got to tell you folks: this is no minor omission. The government has a duty to inform the people of our obligations under the law; anything less is immoral and un-American. There are four questions that need to be asked and answered for the people to have confidence that the law is being applied correctly:

1.What is the definition of the word “income” as used in the Internal Revenue Code? Please cite the source of authority.

2.Is the income tax a direct tax or an indirect tax?

3.What statute makes me liable for the Individual Income tax? (Please cite the statute and corresponding regulation.)

4.What form is required by law to pay the Individual Income tax, and where does the law say that? (Please cite the statute and regulation.)

Let’s look at the four questions, and see why they are important and why they need to be answered:

What is the definition of the word “income” as used in the Internal Revenue Code?

Gross Income, taxable income, and adjusted gross income are words defined in the income tax Code. They are subspecies of the word “income”. One cannot understand the meaning of these terms without having a definition of the word “income”. There is no definition of the word “income” in the income tax Code. We want the official definition of the word. (Hint: “income”, profit separated from its capital source.) Note: please do not cite court cases. The executive branch of government enforces the law. What law are you enforcing?

2.Is the income tax a direct tax or an indirect tax?

The U.S. Constitution allows for two types of taxation, with specific rules that govern each specie of tax. Direct taxes must be apportioned and indirect taxes must be uniform. I know, if it’s a direct tax, that the income tax is not apportioned; and, if it’s an indirect tax, it’s not uniform. So what is it?

3.What statute makes me liable for the Individual Income tax?

Not one person, lawyer, accountant or tax preparer that I've asked this question can answer it, and I have asked many. Not one. If I called the County Sheriff and asked him what statute would I be violating if I were to take my neighbor’s car without asking him, he would say,“Wisconsin State statutes § XXXXXXXX Grand Theft Auto.” The law can be looked up in a book of Wisconsin State statutes. It is knowable. The same cannot be said about the income tax laws. I've looked. Ask a government official the same question, and they act as if the law that requires someone to pay the Individual Income tax is classified information. I wonder what they are hiding?

What form is required by law to pay the Individual Income tax,and where does the law say that?

Government agencies promulgate rules governing its interaction with the public in accordance with the laws passed by Congress. They are published in the Code of Federal Regulations (“CFR”). This one should be easy for the IRS. So what say you, IRS?

We live in a nation where the rule of law governs. I am not against taxes. I understand the government’s need for revenue to meet the legitimate functions of government. The legitimate needs of all the people will never be met if the government refuses to meet its obligation to inform us of the laws we are accountable for.

It’s time to stop playing “hide the ball.” The American people have a right to answers from their elected officials. Our elected officials must do their fair share to resolve this problem.

You can all help me get the answers to these important questions. I have officially sent a letter to the IRS, requesting answers to these questions. I have copies of the letters and this article on my web site at

I will pay, out of my own pocket, the cost of placing the IRS's replies in the newspaper, so you will know the answers and can feel confident that the laws are being applied correctly.

Please take part in our effort to get answers to these important questions. You can help by sharing this information with your friends and family. Let’s make sure that every American is aware of this issue.

If you can, consider paying to run this article in your local newspaper. Or, make a donation so we can run this article in all the major newspapers around the country. Thousands of your fellow Americans your neighbors are being abused daily, without knowing the legal foundation for their abusers’ actions. Don't let them suffer another day without getting straight answers.

Robert R. Raymond is the past Independent candidate for the U.S House of Representatives for Wisconsin's 5th District in the 2002 elections. A political activist for the past eight years, he represents the People for Truth in Taxation Organization. He can be reached on his web site by e-mail at . He can also be reached by U.S mail at 10936 North Port Washington Rd - #242, Mequon, Wisconsin 53092, or by telephone at 414-297-9226. Re-publication allowed with this notice and hyperlink intact.

"Silence can be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading. ... We cannot condone this shocking behavior by the IRS. Our revenue system is based on the good faith of the taxpayer and the taxpayers should be able to expect the same from the government in its enforcement and collection activities." U.S. v. Tweel, 550 F.2d 297, 299. See also U.S. v. Prudden, 424 F.2d 1021, 1032; Carmine v. Bowen, 64 A. 932.

People for Truth in Taxation paid to run this article in the Sunday Milwaukee Journal Sentinel on January 18, 2004. If you would like to see this article in your local paper, please contact me at the above contact points. RRR