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Dale, No that is "voluntary," in that you chose to be "in business," therefore your yearly receipts are "net-income" for purposes of the excise tax levied by Subtitle A of the IRC. There is no compulsion to be "in business," but there is in paying the tax imposed upon that choice. I suppose that is why the tax is "self-assessed," as in that way Congress is not confused over whether or not you choose to be "in business". "The difference between a tax upon property of any and every kind-which is and must be, inherently direct- and taxes imposed in the form of duties and excises is obvious in principle as well as fact. The first kind of tax is and always must be upon things and rights, while the second is and always must be upon the doing of something which each person may do or refrain from doing at his will and pleasure. The land, the goods, or the money of a member of the community can not escape taxation by change of ownership, for the tax adheres to the thing or right, and whether one person or another has it is of no consequence whatever. But with the tax in the form of a duty or excise it is very different. In case of a duty it is the voluntary act of the importer in bringing into this country the goods that fixes the tax upon him, and it is the same with excise taxes. No one is compelled by law to engage in the business of buying and selling merchandise, stocks, operating railways, or in any particular business whatever. If he chooses to do so, he submits himself of his own choice to any excise tax that be uniformly laid upon that particular kind of business. The framers of the Constitution clearly understood these distinctions and provided for the security of the internal rights of the people of the several States accordingly by requiring that in the imposition of poll and other direct taxes they should be apportioned among the several States according to population, thus securing to the minorities of the people equality with the majorities of the people electing the House of Representatives, and thus controlling the kind and amount of levies made." [Senate Document-61-2, Volume 58, Book 5657, "Different Kinds of Taxation"] Research the court cases on "the presumption of Constitutionality," the "statutory presumption" of fact, and "due process". If the "labor for hire" employee is, in fact, a sole-proprietor or independent contractor (in business) under the fundamental law, then the above author is sadly mistaken and there is no choice. Business receipts, after the deduction of invested capital, are, by accounting principles, gross income. If, by fundamental law, the "labor for hire" employee is not a sole-proprietor or independent contractor, then the "statutory presumption of fact" is in error, and the tax imposed upon such employee is void for lack of "due process". Their "wages," by those same accounting principles, are their yearly gross receipts produced by their property "labor," and a tax upon such annual receipts is by definition a "direct" tax upon that labor. Thanks, ggiven (www.taxhistory.com) "Dale Eastman" <[EMAIL PROTECTED]> wrote in message news:[EMAIL PROTECTED] > > > Brian Rookard wrote: > > > > > If you earn income, you have voluntarily submitted yourself to the tax. > > That would be voluntarily as in "under duress". > > http://home.sprintmail.com/~dalereastman/images/irsguns.jpeg >
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