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The US Income Tax system might be voluntary and most Americans may not actually be liable to pay income tax

Disclaimers: If you’re legally liable to pay income tax, you should still pay as the income tax laws still apply to some people in the US. DO NOT just go out and fight the IRS tomorrow, do your own research and understand of how tax legal system truly works. The US laws are long and complicated after all. Make sure your research is reliable because there are lot’s of misleading information out there. I’m not a lawyer, nor do I know the details of all the following. This is for you to see what I found and make a judgment from it. This is why I'm posting here on the Deep Forum.

As somebody who’s been averse to paying taxes as they aren’t even used for fruitful spending these days, I’ve always kept my pathos eye on the people who fight the Tax man as some of what they say can be interesting. I came across some people that aroused my curiosity on the US tax system and law, so I thought I would make a thread to spread what I have found.

I’m hoping those who read this will help decipher and spread this to others who can help, especially lawyers. We definitely need attention to this. Notifying popular figures like Joe Rogan, Elon Musk, Tucker Carlson, James O’Keefe, etc. (or even Scott Adams or Andrew Tate) could help. With all the recent nonsensical current events like the Israel vs Palestine war or Donald Trump’s trial, I’m sure there’s some who might help look into this.



Joe Banister (Former IRS Criminal Investigator)
Joe was a criminal investigator at the IRS in the 1990s. He had a moment that made him question things when he heard a radio show about the Federal Reserve and taxes. He did research on his own time and a few years later discovered there’s actually no law requiring most Americans to pay Federal Income tax. When he explained that to his bosses at the IRS, he was pressured to resign and turned to private accounting to help people avoid paying taxes. IRS didn’t like that and tried to indict him in 2004, but he was acquitted by the jury (some of you might have heard this as it was on the mainstream news at the time). He says he hasn’t filed to this day in decades.

I highly recommend you watch this



More very recent videos interviews of Joe Banister in 2023 and 2024

https://rumble.com/v2r6fy2-former-irs-special-agent-who-beat-the-irs-w-joe-banister-mirrored.html



His website: https://www.agentfortruth.com/


Sherry Peel Jackson (Former IRS Agent)
Sherry was an IRS CPA agent who handled IRS audits. She became disgusted with how the IRS handled audits of certain individuals, businesses and Churches. For example, in one interview of her that I can’t find now, an IRS auditor she knew wanted to date a female employee with big breasts of a small business he was auditing, so the agent told the owner to hook him up with her or else! Eventually she left the IRS in the mid 90s due to family reasons. In the 2000s, she heard about Joe Banister and learned about the Federal Reserve and the income tax. She then joined Joe until the IRS went after her too. Unlike Joe’s trial, Sherry was not lucky to have a fair trial and was “found guilty” and served prison time for 4 years. After her release, she started a consulting business for wealth and finance.




Her website: https://sherrypeeljackson.com/


Dan Taxation Is Theft Behrman (Libertarian Election candidate)
Dan is… a unique guy (and yes he literally changed his middle name to that). He actually was the reason I discovered all this stuff to begin with. He is very good at reading the laws and legal case studies, which allowed him to do things such as not paying income tax. A lot of people may not like how he’s very Libertarian, but he’s seems like a good guy.

I very highly recommend you watch these two videos



Website: https://danforfreedom.com/

The following people I heard of but don’t know much about, so I can’t really say much on them.

Peymon Mottahedeh
Peymon is an Iranian Jew refugee who came to America in the 1970s because he heard the US was the Land of the Free. Well he learned its not true with the income tax. Using his intelligence, he stopped paying income tax in 1993. He made a “school” propagating his ideas on US income tax and selling how to get out of it. Admittedly, the guy gives off seedy-vibes by pretending to be a lawyer, so I don’t really trust him. But Joe Banister, Sherry Peel Jackson, and Dan Behrman seem to be okay with him.

Website: https://www.freedomlawschool.org/about-us-page

Peter Hendrickson
Peter is another bloke who is fighting the income tax. He and his wife went to jail for supposed tax crimes. Supposedly, he also went Ted Kaczynski by mailing a bomb, but I don’t know the details much on that either.

Website: https://www.losthorizons.com/

Dave Champion
A former US Army Ranger who loves to learn about law and the legal system. Another guy claiming the income tax is not required. Don’t know much on the dude.

https://drreality.news/

There are many more, including Ron Paul himself, out there that are saying similar things, but I think you get the idea. From what I learned from these people, they say the tax system may not be legal for these reasons:
  1. The 16th amendment was never ratified properly (fraudulently). Joe Banister explains this well, but basically when the states were signing off on the 16th amendment, there were differences in the wording for some states that could change the interpretation of the amendment they signed off on. Considering this happened in 1913 during WW1 and the Federal Reserve and IRS legislation was passed immediately after, I wouldn’t be surprised.
  2. The definition of what Income is legally defined based on the laws and a few Supreme Court cases. Essentially, the standard W2 or 1099 contractor worker jobs aren’t technically considered taxable income as you’re exchanging your time and energy for an equal amount of money. Taxable Income that’s defined is suppose to be like an actual gain. An analogy that Joe gives is the apple tree producing apples. The apples are the taxable income as they don’t affect the tree itself when plucked.
  3. The federal income taxes are suppose to apply to only residents of Washington D.C, federal government workers (e.g. US Postal Service, FBI, US Congressional employees, etc.)
There’s a few more claims, but I don't know if those really affects the legality of income tax, but anyways, you get the idea. Due to the complexity of the US laws and ignorance (and idiocracy), there are many discrepancies on whether the way the US government taxes us is actually legal.

I’m curious to hear your thoughts on this, especially those of you who work in law. If you could also share this with others on social media, especially with legal people or public figures like Tim Poole or even Andrew Tate, that would be great. With lots of people protesting our money going to Israel or Ukraine, I’m sure there are some who would be interested to help research on this.

If all of this is true, then it’s pretty damning of the US Government considering all these bureau agencies came into existence during the 20th century...
 
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The only real way to do this is never file and by definition, they won't know you or be able to cross reference you (very easily). That can only really be done, however, if you are a 1099 your whole life. There are other reporting measures in life that can catch up to you too (investments? or capital gains, etc), but for the most part, unless you are a person of interest, or a multimillionaire, it wouldn't really come back to you.
 
The only real way to do this is never file and by definition, they won't know you or be able to cross reference you (very easily). That can only really be done, however, if you are a 1099 your whole life. There are other reporting measures in life that can catch up to you too (investments? or capital gains, etc), but for the most part, unless you are a person of interest, or a multimillionaire, it wouldn't really come back to you.
@Caduceus What Blade Runner said. But technically before 2020, you could put on yourself as exempt on the W4 form with your employer. They even had a Box (Box 7) for it where you wrote "EXEMPT" if the money wasn't "taxable." On 2020 to now, the W4s don't have that now....

 
wesley_snipes.jpg


Wesley Snipes does NOT approve of this thread. He took this bad advice about not having to pay taxes and it didn't work out so well for him.

OCALA, Fla – U.S. District Judge Wm. Terrell Hodges today sentenced Wesley Trent Snipes to three years imprisonment for charges of failing to file income tax returns.

You know the old saying about how the only things certain in life are death and taxes? Yeah, that's a saying for a reason. They got Wesley Snipes, they got Al Capone. They will get you. Thumb your nose at the IRS at your peril.
 
Tax departments attack people who appear in MSM. Never ever appear in MSM unless you have to.

Your bank account is your diary. Unless you always use cash. There’s no way the tax department won’t know your income. They request the bank your info. And that’s it. You can justify all money in your account?

You can be low profile. But some idiot you do business not. Lawyers have been known to be attacked by IRS because of their clients. To get clients info.

Tax laws are nightmares because tax lawyers are always searching for loopholes. And they end the loophole. And create an addendum on top of an addendum.

Taxes are created with wars normally. And I believe it’s the communist Trojan horse.
 
it’s far easier to move to a low or no tax country than it is to try and fight the system. The legal system is so corrupt in the west that even if you proved in court that you don’t legally have to pay tax they can and wil still throw in prison just because they can and know you can’t do anything about it.
 
Tax departments attack people who appear in MSM. Never ever appear in MSM unless you have to.

Your bank account is your diary. Unless you always use cash. There’s no way the tax department won’t know your income. They request the bank your info. And that’s it. You can justify all money in your account?

You can be low profile. But some idiot you do business not. Lawyers have been known to be attacked by IRS because of their clients. To get clients info.

Tax laws are nightmares because tax lawyers are always searching for loopholes. And they end the loophole. And create an addendum on top of an addendum.

Taxes are created with wars normally. And I believe it’s the communist Trojan horse.
Everyone should ideally transacts in cash like how our parents and grandparents did while remaining discreet. The problem is that cash is dying out thanks to the younger normies and globalhomo is so intent on bringing CBDCs. By the way, aren't you a lawyer? I remember seeing you mention that unless I'm confusing you with someone else on the forum. If you are, I'm curious about what's your thoughts on what Joe Banister interpreted that caused him to throw away his IRS career.

it’s far easier to move to a low or no tax country than it is to try and fight the system. The legal system is so corrupt in the west that even if you proved in court that you don’t legally have to pay tax they can and wil still throw in prison just because they can and know you can’t do anything about it.
I agree and the black ex-IRS lady in my OP even suggests that to people who don't want the stress.
 
#1) If this was true, and a new law was needed in order to legally require income taxes, it would be passed literally within hours. MAYBE you could get Thomas Massey and Rand Paul to opposite it, but it would pass 432-2 the very same day it was decided a new law was needed.

#2) The US Federal Government has not abided by its own laws for decades now. An illegal income tax law is pretty minor considering the other transgressions of our government.

Do you think the Patriot Act is legal?
How about the torture base the feds occupy in Cuba where they do cruel and unusual punishment?
How about wiretapping all americans without a court order?
Recording and saving all our phone calls and text messages in a giant warehouse in Utah? Is that legal?
How about secret warrants, in clear violation of the 4th amendment?
How about the executive and legislative branches both claiming they can ignore the first Amendment and seize Tiktok if they don't like what it says?
Multiple airports are now taking your digital photo before you are allowed to travel (soon to become a national requirement).
How about the weapons sent to Israel in violation of multiple federal laws, which require congressional approval, and also prevent nuclear states to receive aid without signing the nonproliferation treaty?
How about the murder Trump did and admitted to of an Iranian dignitary in open violation of the 1975 Church Committee and black letter law against murdering foreign officials when not in an open state of war?
Praying is illegal but schools can must be allowed to have Satan clubs?

But you think they are going to let you stump them on an IRS argument? That would prevent them from collecting billions that allow them to do countless evil at home and abroad?

Don't get me wrong, the country operated fine without an income tax until 1914, and there are arguments that the law was not legally passed, or that it doesn't apply universally. And maybe 100 years ago some judge would have listened to such an argument. But no, today, if the feds tell you you must do something, law or no law, you do it, or you get out, to a country without the most powerful and oppressive government the world has ever seen. Do I pay my taxes? You betcha. Never gonna be even 1 day late on that. By April 1 they have a big ole certified letter with a big check to be squandered a million different ways.
 
Disclaimers: If you’re legally liable to pay income tax, you should still pay as the income tax laws still apply to some people in the US. DO NOT just go out and fight the IRS tomorrow, do your own research and understand of how tax legal system truly works. The US laws are long and complicated after all. Make sure your research is reliable because there are lot’s of misleading information out there. I’m not a lawyer, nor do I know the details of all the following. This is for you to see what I found and make a judgment from it. This is why I'm posting here on the Deep Forum.

As somebody who’s been averse to paying taxes as they aren’t even used for fruitful spending these days, I’ve always kept my pathos eye on the people who fight the Tax man as some of what they say can be interesting. I came across some people that aroused my curiosity on the US tax system and law, so I thought I would make a thread to spread what I have found.

I’m hoping those who read this will help decipher and spread this to others who can help, especially lawyers. We definitely need attention to this. Notifying popular figures like Joe Rogan, Elon Musk, Tucker Carlson, James O’Keefe, etc. (or even Scott Adams or Andrew Tate) could help. With all the recent nonsensical current events like the Israel vs Palestine war or Donald Trump’s trial, I’m sure there’s some who might help look into this.



Joe Banister (Former IRS Criminal Investigator)
Joe was a criminal investigator at the IRS in the 1990s. He had a moment that made him question things when he heard a radio show about the Federal Reserve and taxes. He did research on his own time and a few years later discovered there’s actually no law requiring most Americans to pay Federal Income tax. When he explained that to his bosses at the IRS, he was pressured to resign and turned to private accounting to help people avoid paying taxes. IRS didn’t like that and tried to indict him in 2004, but he was acquitted by the jury (some of you might have heard this as it was on the mainstream news at the time). He says he hasn’t filed to this day in decades.

I highly recommend you watch this



More very recent videos interviews of Joe Banister in 2023 and 2024

https://rumble.com/v2r6fy2-former-irs-special-agent-who-beat-the-irs-w-joe-banister-mirrored.html



His website: https://www.agentfortruth.com/


Sherry Peel Jackson (Former IRS Agent)
Sherry was an IRS CPA agent who handled IRS audits. She became disgusted with how the IRS handled audits of certain individuals, businesses and Churches. For example, in one interview of her that I can’t find now, an IRS auditor she knew wanted to date a female employee with big breasts of a small business he was auditing, so the agent told the owner to hook him up with her or else! Eventually she left the IRS in the mid 90s due to family reasons. In the 2000s, she heard about Joe Banister and learned about the Federal Reserve and the income tax. She then joined Joe until the IRS went after her too. Unlike Joe’s trial, Sherry was not lucky to have a fair trial and was “found guilty” and served prison time for 4 years. After her release, she started a consulting business for wealth and finance.




Her website: https://sherrypeeljackson.com/


Dan Taxation Is Theft Behrman (Libertarian Election candidate)
Dan is… a unique guy (and yes he literally changed his middle name to that). He actually was the reason I discovered all this stuff to begin with. He is very good at reading the laws and legal case studies, which allowed him to do things such as not paying income tax. A lot of people may not like how he’s very Libertarian, but he’s seems like a good guy.

I very highly recommend you watch these two videos



Website: https://danforfreedom.com/

The following people I heard of but don’t know much about, so I can’t really say much on them.

Peymon Mottahedeh
Peymon is an Iranian Jew refugee who came to America in the 1970s because he heard the US was the Land of the Free. Well he learned its not true with the income tax. Using his intelligence, he stopped paying income tax in 1993. He made a “school” propagating his ideas on US income tax and selling how to get out of it. Admittedly, the guy gives off seedy-vibes by pretending to be a lawyer, so I don’t really trust him. But Joe Banister, Sherry Peel Jackson, and Dan Behrman seem to be okay with him.

Website: https://www.freedomlawschool.org/about-us-page

Peter Hendrickson
Peter is another bloke who is fighting the income tax. He and his wife went to jail for supposed tax crimes. Supposedly, he also went Ted Kaczynski by mailing a bomb, but I don’t know the details much on that either.

Website: https://www.losthorizons.com/

Dave Champion
A former US Army Ranger who loves to learn about law and the legal system. Another guy claiming the income tax is not required. Don’t know much on the dude.

https://drreality.news/

There are many more, including Ron Paul himself, out there that are saying similar things, but I think you get the idea. From what I learned from these people, they say the tax system may not be legal for these reasons:
  1. The 16th amendment was never ratified properly (fraudulently). Joe Banister explains this well, but basically when the states were signing off on the 16th amendment, there were differences in the wording for some states that could change the interpretation of the amendment they signed off on. Considering this happened in 1913 during WW1 and the Federal Reserve and IRS legislation was passed immediately after, I wouldn’t be surprised.
  2. The definition of what Income is legally defined based on the laws and a few Supreme Court cases. Essentially, the standard W2 or 1099 contractor worker jobs aren’t technically considered taxable income as you’re exchanging your time and energy for an equal amount of money. Taxable Income that’s defined is suppose to be like an actual gain. An analogy that Joe gives is the apple tree producing apples. The apples are the taxable income as they don’t affect the tree itself when plucked.
  3. The federal income taxes are suppose to apply to only residents of Washington D.C, federal government workers (e.g. US Postal Service, FBI, US Congressional employees, etc.)
There’s a few more claims, but I don't know if those really affects the legality of income tax, but anyways, you get the idea. Due to the complexity of the US laws and ignorance (and idiocracy), there are many discrepancies on whether the way the US government taxes us is actually legal.

I’m curious to hear your thoughts on this, especially those of you who work in law. If you could also share this with others on social media, especially with legal people or public figures like Tim Poole or even Andrew Tate, that would be great. With lots of people protesting our money going to Israel or Ukraine, I’m sure there are some who would be interested to help research on this.

If all of this is true, then it’s pretty damning of the US Government considering all these bureau agencies came into existence during the 20th century...

I don't live in the US so this don't effect me but I want to say thanks for taking the time to write such a great data sheet
 
Everyone should ideally transacts in cash like how our parents and grandparents did while remaining discreet. The problem is that cash is dying out thanks to the younger normies and globalhomo is so intent on bringing CBDCs. By the way, aren't you a lawyer? I remember seeing you mention that unless I'm confusing you with someone else on the forum. If you are, I'm curious about what's your thoughts on what Joe Banister interpreted that caused him to throw away his IRS career.


I agree and the black ex-IRS lady in my OP even suggests that to people who don't want the stress.

The lawyers who worked on his case are:


He got acquitted but his client didn´t:



Probably because he had good lawyers. His client decided to represent himself which is always a bad idea. And got 6 years in prison.

I don´t think his acquittal is related to the unconstitutionality. For a crime you need to have intention. But I can check this with more time.

IRS compiled a list of arguments normally used to not pay taxes:


The one mentioned is number 6.

6. Contention: The federal income tax laws are unconstitutional because the Sixteenth Amendment to the United States Constitution was not properly ratified.​

This argument is based on the premise that all federal income tax laws are unconstitutional because the Sixteenth Amendment was not officially ratified or because the State of Ohio was not properly a state at the time of ratification. Proponents mistakenly believe that courts have refused to address this issue.

The Law: The Sixteenth Amendment provides that Congress shall have the power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration. The Sixteenth Amendment was ratified by forty states, including Ohio (which became a state in 1803); see Bowman v. United States, 920 F. Supp. 623 n.1 (E.D. Pa. 1995) (discussing the 1953 joint Congressional resolution that confirmed Ohio's status as a state retroactive to 1803), and issued by proclamation in 1913. Shortly thereafter, two other states also ratified the Amendment. Under Article V of the Constitution, only three-fourths of the states are needed to ratify an Amendment. There were enough states ratifying the Sixteenth Amendment even without Ohio to complete the number needed for ratification. Furthermore, after the Sixteenth Amendment was ratified, the Supreme Court upheld the constitutionality of the income tax laws. Brushaber v. Union Pacific R.R., 240 U.S. 1 (1916). Since then, courts have consistently upheld the constitutionality of the federal income tax.

In Rev. Rul. 2005-19, 2005-1 C.B. 819, and in Notice 2010-33, 2010-17 I.R.B. 609, the IRS discussed this frivolous argument in more detail and warned taxpayers of the consequences of attempting to pursue a claim on these grounds.

Relevant Case Law:

Sochia v. Commissioner
, 23 F.3d 941 (5th Cir. 1994) – the Fifth Circuit held that defendant's appeals, which made Sixteenth Amendment challenges to income tax legislation, were frivolous and warranted sanctions.

Miller v. United States, 868 F.2d 236, 241–42 (7th Cir. 1989) (per curiam) – the Seventh Circuit imposed sanctions on Miller for advancing a "patently frivolous" position, stating, "[w]e find it hard to understand why the long and unbroken line of cases upholding the constitutionality of the sixteenth amendment generally, Brushaber v. Union Pacific Railroad Company . . . and those specifically rejecting the argument advanced in The Law That Never Was, have not persuaded Miller and his compatriots to seek a more effective forum for airing their attack on the federal income tax structure."

United States v. Stahl, 792 F.2d 1438, 1441 (9th Cir. 1986) – the Ninth Circuit, upholding Stahl's conviction for failure to file returns and for making a false statement, stated that "the Secretary of State's certification under authority of Congress that the sixteenth amendment has been ratified by the requisite number of states and has become part of the Constitution is conclusive upon the courts."

United States v. Foster, 789 F.2d 457 (7th Cir. 1986) – the Seventh Circuit, rejecting Foster's claim that the Sixteenth Amendment was never properly ratified, affirmed his conviction for tax evasion, failing to file a return, and filing a false W-4 statement.

Knoblauch v. Commissioner, 749 F.2d 200, 202 (5th Cir. 1984) – the Fifth Circuit rejected as "totally without merit" the contention that the Sixteenth Amendment was not constitutionally adopted and imposed monetary sanctions against Knoblauch based on the frivolousness of his appeal.

Other Cases:

George v. United States
, No. 5:21-CV-01187-EJD, 2022 WL 562758 (N.D. Cal. Feb. 24, 2022); United States v. Moleski, Crim. No. 12–811 (FLW), 2014 WL 197907 (D. N.J. Jan. 13, 2014); Banister v. U .S. Dep't of the Treasury, 110 A.F.T.R.2d (RIA) 2012-6790 (N.D. Cal. 2011); United States v. Benson, 2008 WL 267055 (N.D. Ill. Jan. 10, 2008); United States v. SchulzPDF, 529 F. Supp. 2d 341 (N.D.N.Y. 2007); Stearman v. Commissioner, T.C. Memo. 2005-39, 89 T.C.M. (CCH) 823 (2005).
 
#1) If this was true, and a new law was needed in order to legally require income taxes, it would be passed literally within hours. MAYBE you could get Thomas Massey and Rand Paul to opposite it, but it would pass 432-2 the very same day it was decided a new law was needed.

#2) The US Federal Government has not abided by its own laws for decades now. An illegal income tax law is pretty minor considering the other transgressions of our government.

Do you think the Patriot Act is legal?
How about the torture base the feds occupy in Cuba where they do cruel and unusual punishment?
How about wiretapping all americans without a court order?
Recording and saving all our phone calls and text messages in a giant warehouse in Utah? Is that legal?
How about secret warrants, in clear violation of the 4th amendment?
How about the executive and legislative branches both claiming they can ignore the first Amendment and seize Tiktok if they don't like what it says?
Multiple airports are now taking your digital photo before you are allowed to travel (soon to become a national requirement).
How about the weapons sent to Israel in violation of multiple federal laws, which require congressional approval, and also prevent nuclear states to receive aid without signing the nonproliferation treaty?
How about the murder Trump did and admitted to of an Iranian dignitary in open violation of the 1975 Church Committee and black letter law against murdering foreign officials when not in an open state of war?
Praying is illegal but schools can must be allowed to have Satan clubs?

But you think they are going to let you stump them on an IRS argument? That would prevent them from collecting billions that allow them to do countless evil at home and abroad?

Don't get me wrong, the country operated fine without an income tax until 1914, and there are arguments that the law was not legally passed, or that it doesn't apply universally. And maybe 100 years ago some judge would have listened to such an argument. But no, today, if the feds tell you you must do something, law or no law, you do it, or you get out, to a country without the most powerful and oppressive government the world has ever seen. Do I pay my taxes? You betcha. Never gonna be even 1 day late on that. By April 1 they have a big ole certified letter with a big check to be squandered a million different ways.
I mean I do agree with you on all that and I'm not foolish to think the Feds will play nice on this. The only real way to end the taxation and corruption is to move over into the parallel economies and to wait until the US Government eventually collapses, which ironically may happen sooner if more people discover this type of material regardless of whether it's true or not.

The lawyers who worked on his case are:


He got acquitted but his client didn´t:



Probably because he had good lawyers. His client decided to represent himself which is always a bad idea. And got 6 years in prison.

I don´t think his acquittal is related to the unconstitutionality. For a crime you need to have intention. But I can check this with more time.

IRS compiled a list of arguments normally used to not pay taxes:


The one mentioned is number 6.

6. Contention: The federal income tax laws are unconstitutional because the Sixteenth Amendment to the United States Constitution was not properly ratified.​

This argument is based on the premise that all federal income tax laws are unconstitutional because the Sixteenth Amendment was not officially ratified or because the State of Ohio was not properly a state at the time of ratification. Proponents mistakenly believe that courts have refused to address this issue.

The Law: The Sixteenth Amendment provides that Congress shall have the power to lay and collect taxes on income, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration. The Sixteenth Amendment was ratified by forty states, including Ohio (which became a state in 1803); see Bowman v. United States, 920 F. Supp. 623 n.1 (E.D. Pa. 1995) (discussing the 1953 joint Congressional resolution that confirmed Ohio's status as a state retroactive to 1803), and issued by proclamation in 1913. Shortly thereafter, two other states also ratified the Amendment. Under Article V of the Constitution, only three-fourths of the states are needed to ratify an Amendment. There were enough states ratifying the Sixteenth Amendment even without Ohio to complete the number needed for ratification. Furthermore, after the Sixteenth Amendment was ratified, the Supreme Court upheld the constitutionality of the income tax laws. Brushaber v. Union Pacific R.R., 240 U.S. 1 (1916). Since then, courts have consistently upheld the constitutionality of the federal income tax.

In Rev. Rul. 2005-19, 2005-1 C.B. 819, and in Notice 2010-33, 2010-17 I.R.B. 609, the IRS discussed this frivolous argument in more detail and warned taxpayers of the consequences of attempting to pursue a claim on these grounds.

Relevant Case Law:

Sochia v. Commissioner
, 23 F.3d 941 (5th Cir. 1994) – the Fifth Circuit held that defendant's appeals, which made Sixteenth Amendment challenges to income tax legislation, were frivolous and warranted sanctions.

Miller v. United States, 868 F.2d 236, 241–42 (7th Cir. 1989) (per curiam) – the Seventh Circuit imposed sanctions on Miller for advancing a "patently frivolous" position, stating, "[w]e find it hard to understand why the long and unbroken line of cases upholding the constitutionality of the sixteenth amendment generally, Brushaber v. Union Pacific Railroad Company . . . and those specifically rejecting the argument advanced in The Law That Never Was, have not persuaded Miller and his compatriots to seek a more effective forum for airing their attack on the federal income tax structure."

United States v. Stahl, 792 F.2d 1438, 1441 (9th Cir. 1986) – the Ninth Circuit, upholding Stahl's conviction for failure to file returns and for making a false statement, stated that "the Secretary of State's certification under authority of Congress that the sixteenth amendment has been ratified by the requisite number of states and has become part of the Constitution is conclusive upon the courts."

United States v. Foster, 789 F.2d 457 (7th Cir. 1986) – the Seventh Circuit, rejecting Foster's claim that the Sixteenth Amendment was never properly ratified, affirmed his conviction for tax evasion, failing to file a return, and filing a false W-4 statement.

Knoblauch v. Commissioner, 749 F.2d 200, 202 (5th Cir. 1984) – the Fifth Circuit rejected as "totally without merit" the contention that the Sixteenth Amendment was not constitutionally adopted and imposed monetary sanctions against Knoblauch based on the frivolousness of his appeal.

Other Cases:

George v. United States
, No. 5:21-CV-01187-EJD, 2022 WL 562758 (N.D. Cal. Feb. 24, 2022); United States v. Moleski, Crim. No. 12–811 (FLW), 2014 WL 197907 (D. N.J. Jan. 13, 2014); Banister v. U .S. Dep't of the Treasury, 110 A.F.T.R.2d (RIA) 2012-6790 (N.D. Cal. 2011); United States v. Benson, 2008 WL 267055 (N.D. Ill. Jan. 10, 2008); United States v. SchulzPDF, 529 F. Supp. 2d 341 (N.D.N.Y. 2007); Stearman v. Commissioner, T.C. Memo. 2005-39, 89 T.C.M. (CCH) 823 (2005).
Interesting. It seems like Joe may have won the emotional sway of the Jury (Jury Nullification maybe?). In the interviews I watched of him, he gives off that vibe of an honest innocent man who's trying to seek the truth, not to mention he's also a very religious Catholic, so maybe God blessed him. With the Sherry, the other former IRS agent, she doesn't give off that innocent vibe. But how do the others like Dan Behrman not get prosecuted? He definitely seems like the type to immediately be on the IRS' radar.
 
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