The Constitution is the supreme law of the land (Article 6).
The Constitution grants to Congress (i.e. federal government) certain powers, some of which apply to the 50 States, and some of which apply ONLY to the territory that is owned by the federal government. So, the federal government has a DUAL jurisdiction. THIS is the KEY.
ALL powers not listed in the Constitution as belonging to the federal government belong to the States or the People (10th Amendment).
The constitutional clauses that grant Congress the power to tax (all types of taxes) are: Article 1, Section 8, Clause 1; Article 1, Section 8, Clause 17; and Article 4, Section 3, Clause 2.
I will abbreviate these as 1:8:1, 1:8:17, and 4:3:2.
1:8:17 and 4:3:2 do not ACTUALLY mention taxes, but they are construed to INCLUDE taxes in the powers listed.
1:8:1 is the general power of taxation, but specifically mentions indirect taxes, and says that indirect taxes must be uniform throughout the States, which means THIS clause applies to the States, but ONLY for the purposes enumerated.
1:8:17 is the federal government's jurisdiction for the District of Columbia AND the federal enclaves (military bases, dockyards, etc.). It says the feds have authority to "make ALL laws that are necessary and proper ..." This will always be construed to include taxation.
4:3:2 is the federal government's jurisdiction for the federal territories (which includes DC but also Puerto Rico, Guam, etc.). It says Congress has the power to "make all needful rules and regulations ..." which will always include taxation. ALL rules and regulations.
In the OP, a "reader comment" says that the 16th Amendment gave Congress the power to impose an income tax, being a direct tax without apportionment. THIS IS A LIE! And it is THEE lie that the IRS relies on.
SCOTUS, in TWO cases right after the 1913 income tax was implemented, stated and then re-stated that the 16th Amendment did NOT give Congress ANY new taxing authority. The court specifically addressed the claim that the income tax was a direct tax without apportionment, and REJECTED THAT CLAIM. They stated that ANY income tax is, BY ITS NATURE, an INDIRECT tax.
So, the 16th Amendment is IRRELEVANT, according to the United States Supreme Court (in both the Brushaber case and in the Stanton case).
This means, NECESSARILY ...
That the income tax today is authorized by the Constitution ONLY under 1:8:17 and 4:3:2. Indirect taxes are, by their nature, taxes on PRIVILEGES. Earning wages and other forms of revenue are NOT privileges granted to the People by the Constitution.
However, as a tax ONLY imposed on the people living in, working in, and deriving their "income" from the federal territories and federal privileges, and NOT a tax on the People living in the 50 States, the income tax ... IS constitutional.
That is because of 1:8:17 and 4:3:2 -- NOT 1:8:1.
This is WHY the income tax and the regulations are written the way they are -- IF YOU READ THEM CAREFULLY (which nobody does).
Title 26 includes an income tax, but also includes other taxes.
I wrote about all of this in other threads on GAW:
I realize most people don't want to do their homework. For such people, pay "your" taxes like a good little slave, and stop bitching about it.
For those who want to do the homework, start with the understanding that the income tax is authorized for FEDERAL TERRITORIES, and read everything with that understanding in mind.
You're on the right track. It's true that income tax is indirect and thus uniform, but it's not AND but OR when you say 'living in, working in, and deriving their "income" from the federal territories and federal privileges'. Keep in mind there are many kinds of federal privileges, because if you don't you run the risk of (frivolously) oversimplifying the case. If you don't mind my assigning you homework, which are the privileges referred to on the W-2? They're generally not related to location of the work performed. The several categories and their confusability is one of the reasons people can't get the whole story even though it's in the IRC, and why people with parts of the story get slapped down easily as frivolous.
If you don't mind my assigning you homework, which are the privileges referred to on the W-2?
I'd rather you just state what you know, and we can discuss that.
But regarding W-2, it has to do with "wages," "tips," "dependent care benefits," "nonqualified plans," and "other."
The "social security" and "medicare" designations are irrelevant, as they are just categories of the overall income tax, but under Subtitle C rather than Subtitle A (but same thing, for practical purposes).
"Wages," defined in the code (at 26 USC 3401(a) and (c)) are basically money received for working for the federal government. You are correct that you don't have to do the work within the physical territory of DC. You could do that work anywhere.
The other categories, I have not looked into.
The ideal situation when it comes to W2 and 1099 is to arrange your financial life in such a way that those forms are not legally required to be generated in the first place; and if they are, then you have a legal way to avoid filing returns about them. One example is that corporations are exempt from receiving 1099's. There are a lot of "exceptions" in the tax code.
You can also file for a refund, but I understand that to be a bit "hit or miss," in terms of results.
She is correct, but she does not explain WHY.
Here's why:
The Constitution is the supreme law of the land (Article 6).
The Constitution grants to Congress (i.e. federal government) certain powers, some of which apply to the 50 States, and some of which apply ONLY to the territory that is owned by the federal government. So, the federal government has a DUAL jurisdiction. THIS is the KEY.
ALL powers not listed in the Constitution as belonging to the federal government belong to the States or the People (10th Amendment).
The constitutional clauses that grant Congress the power to tax (all types of taxes) are: Article 1, Section 8, Clause 1; Article 1, Section 8, Clause 17; and Article 4, Section 3, Clause 2.
I will abbreviate these as 1:8:1, 1:8:17, and 4:3:2.
1:8:17 and 4:3:2 do not ACTUALLY mention taxes, but they are construed to INCLUDE taxes in the powers listed.
1:8:1 is the general power of taxation, but specifically mentions indirect taxes, and says that indirect taxes must be uniform throughout the States, which means THIS clause applies to the States, but ONLY for the purposes enumerated.
1:8:17 is the federal government's jurisdiction for the District of Columbia AND the federal enclaves (military bases, dockyards, etc.). It says the feds have authority to "make ALL laws that are necessary and proper ..." This will always be construed to include taxation.
4:3:2 is the federal government's jurisdiction for the federal territories (which includes DC but also Puerto Rico, Guam, etc.). It says Congress has the power to "make all needful rules and regulations ..." which will always include taxation. ALL rules and regulations.
In the OP, a "reader comment" says that the 16th Amendment gave Congress the power to impose an income tax, being a direct tax without apportionment. THIS IS A LIE! And it is THEE lie that the IRS relies on.
SCOTUS, in TWO cases right after the 1913 income tax was implemented, stated and then re-stated that the 16th Amendment did NOT give Congress ANY new taxing authority. The court specifically addressed the claim that the income tax was a direct tax without apportionment, and REJECTED THAT CLAIM. They stated that ANY income tax is, BY ITS NATURE, an INDIRECT tax.
So, the 16th Amendment is IRRELEVANT, according to the United States Supreme Court (in both the Brushaber case and in the Stanton case).
This means, NECESSARILY ...
That the income tax today is authorized by the Constitution ONLY under 1:8:17 and 4:3:2. Indirect taxes are, by their nature, taxes on PRIVILEGES. Earning wages and other forms of revenue are NOT privileges granted to the People by the Constitution.
However, as a tax ONLY imposed on the people living in, working in, and deriving their "income" from the federal territories and federal privileges, and NOT a tax on the People living in the 50 States, the income tax ... IS constitutional.
That is because of 1:8:17 and 4:3:2 -- NOT 1:8:1.
This is WHY the income tax and the regulations are written the way they are -- IF YOU READ THEM CAREFULLY (which nobody does).
Title 26 includes an income tax, but also includes other taxes.
I wrote about all of this in other threads on GAW:
https://greatawakening.win/p/17t1k8Zymy/
https://greatawakening.win/p/17txk0DrkW/
I realize most people don't want to do their homework. For such people, pay "your" taxes like a good little slave, and stop bitching about it.
For those who want to do the homework, start with the understanding that the income tax is authorized for FEDERAL TERRITORIES, and read everything with that understanding in mind.
You're on the right track. It's true that income tax is indirect and thus uniform, but it's not AND but OR when you say 'living in, working in, and deriving their "income" from the federal territories and federal privileges'. Keep in mind there are many kinds of federal privileges, because if you don't you run the risk of (frivolously) oversimplifying the case. If you don't mind my assigning you homework, which are the privileges referred to on the W-2? They're generally not related to location of the work performed. The several categories and their confusability is one of the reasons people can't get the whole story even though it's in the IRC, and why people with parts of the story get slapped down easily as frivolous.
I'd rather you just state what you know, and we can discuss that.
But regarding W-2, it has to do with "wages," "tips," "dependent care benefits," "nonqualified plans," and "other."
The "social security" and "medicare" designations are irrelevant, as they are just categories of the overall income tax, but under Subtitle C rather than Subtitle A (but same thing, for practical purposes).
"Wages," defined in the code (at 26 USC 3401(a) and (c)) are basically money received for working for the federal government. You are correct that you don't have to do the work within the physical territory of DC. You could do that work anywhere.
The other categories, I have not looked into.
The ideal situation when it comes to W2 and 1099 is to arrange your financial life in such a way that those forms are not legally required to be generated in the first place; and if they are, then you have a legal way to avoid filing returns about them. One example is that corporations are exempt from receiving 1099's. There are a lot of "exceptions" in the tax code.
You can also file for a refund, but I understand that to be a bit "hit or miss," in terms of results.
Thank you so much. We have great knowledge in this community.