15 September 2006

This mess

So, by now you've learned the focus of my interest. The law is written to whom it is addressed. Just like the address on the face of an envelope of a letter to be mailed, law also has an address. Usually Congress puts the address up front at the beginning of the legislation it is voting on, but as always, there are exceptions. Most notable is when one reads or attempts to read the Internal Revenue Code. (here after, IRC) Also, in general, legislation is written in a linear, top-down order; but not so for the IRC. IN the first section of the IRC, it begins by saying that (paraphrase) ``taxpayers owe and pay taxes.'' Now, everyone who reads that, including teachers, lawyers and judges all assume they know what or who a taxpayer is and this assumption is just plain wrong. A "taxpayer" is not "everyone alive." The word "taxpayer" in section one is an undefined word and the next thing to do is to find a definition in the IRC. In section 7701, the word "taxpayer" is defined along with other necessary words. The key word definitions to look at are the words PERSON, STATE, and UNITED STATES. These three define to whom the law is written to and who is and is not a taxpayer. This is called Jurisdiction and all courts recognise that the law declares whom the law applies to; the courts call these groups "classes." The group named PERSON always and only refers to (corporations, trusts, partnerships and their agents who speak for them) Another word to learn well is "include" concerning which the courts have said that "include" consists only of the words which follow and what is not explicitly mentioned is completely excluded. For instance, the definition of STATE in the IRC ``includes the District of Columbia'' and therefore we can see that since no states of the union are specifically named then they are completely excluded from that definition. The same can be seen with the definition of the UNITED STATES in the IRC; ``the United States includes the District of Columbia.'' Now, one can easily contrast those definitions with those which are concerned with taxes that are called consumption taxes such those which are placed on cigars and cigarettes. The classes of federal taxes that apply on cigars and cigarettes must be the same within every state of the union and since this class of taxes is constitutional, we can see that in the definition of the word STATE. So then what is the difference between taxes on smoking materials and so-called "income taxes"? It is that the "income tax" defined in the IRC can only be enforced within the District of Columbia and the territories over which Congress has complete and absolute authority. Did We the People give absolute authority or any authority whatsoever to Congress when *We* formed the federal government to micro-manage our lives and activities? No, and absolutely not. We the people choose one of our own from among us who live in the voting area to send to Congress (both state and the District) to add our voice to how the government should behave and what activities it should undertake. But i digress.

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