ATF Unlawfully Changes Definition: Are You Now Considered A ‘Gun Dealer’?
(sonsoflibertymedia.com)
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That's what the IRS did with income. In the beginning from the time that the 16th amendment was "passed" until the time of FDR, the "income" tax was a tax on the profits of investments that only the investor class paid. During the FDR administration, the IRS unilaterally, and without the approval of Congress, changed income to mean wages, tips, and other compensation.
(Originally, this also included government officials for the privilege of their offices.)