Folks confronting the IRS routinely ask, even demand to know, “What law makes me liable?“
So far as I know, the IRS never answers. We can’t seem to find out whichever specific “law” makes us all liable to pay income taxes.
Insofar as that “special law” remains unspecified and seemingly unknown, it’s reasonable to suppose that may be no law that makes the vast majority of American liable to pay income taxes. After all, if there were such a law, why would the IRS persistently refuse to disclose it? Why not just name the section of the Title 26 that makes all the people liable and stop all this foolishness about “show me the law”?
If there is no law that makes us liable to pay income taxes, does it follow that virtually all IRS collections are unlawful?
What if you had pledged or otherwise promised on a private basis to send a percentage of your income to the IRS? Could your private obligation to send currency to the IRS be enforced by a court? Absolutely.
If so, there may a second question to be asked in addition to “What law makes me liable to pay income taxes?” Maybe we should also ask “What private contract, pledge or sevitude makes me liable to pay income taxes?“
Dear Mr. IRS Agent,
1. Is there a law that makes me liable to pay income taxes? Y ___ N ___
2. In which section(s) of the United States Code does that law appear?
3. Is there a private agreement, contract, pledge or servitude that makes me liable to pay income taxes? Y ___ N ___
4. What document, instrument or presumption established the private obligation that makes me liable to pay income taxes?
The fact that the IRS may have no law on which to base the imposition of the income tax does not necessarily mean that the IRS is without legal authority to collect income taxes. The IRS might still have legal authority to collect funds that had been pledged to the IRS and/or US gov-co by means of private agreements.
If I only demand that the IRS “show me the law,” I may have asked only half of the pertinent questions. It may be necessary that I also demand that the IRS “show me the private obligation” that makes me liable to pay income taxes.
If it can be shown that the IRS can’t or won’t show you both law and private obligations that may create your alleged duty to file and pay income taxes, it should be much more difficult for a jury or court to rule in favor of collection procedures.