I've read a bit about Larken Rose (www.861.info) and others who use the specific language in the United States Tax Code to show that Congress does not have the authority to tax the average American on income sources from within the United States. The IRS (www.irs.gov) mentions Section 861 of the tax code, and lumps its supporters with tax cheats and criminals. The IRS hasn't answered any questions about Section 861, however, and merely calls the argument 'frivolous,' and as such, unworthy of legal discussion or argument.
My understanding of the language used in the US Tax Code agrees with Larken Rose and like-minded individuals. There seems to be no specific law that allows Congress to tax a US citizen on income derived from sources within the United States.
I'm curious to hear what others of you think about this issue and how you've dealt with it.
Chris
In a recent World Affairs Brief Joel Skousen wrote:
"Although I believe the tax protestor's arguments are mostly valid, I have long cautioned people not to fall into this tax protest trap. The government keeps these contradictions of law on the books just to lure in more conservatives for prosecution. They could have closed or clarified them years ago if they wanted--and don't believe the argument that 'they' use and need these loopholes themselves. It is not true. These holes in the tax code are only designed to bait tax protestors. Don't fall for it." (World Affairs Brief, Dec. 10, 2004)