Stop the whine1 as to where the exempt income tax law begin 31 U.S. Code 3124(a

[incometaxfreenut]

Can anyone make this more clear?

1. Defendant(s) remuneration(s) are not the subject matter of the federal income tax statutes 31 USC 3124(b), IRC 1 et. seq., 61, 861, 872, 911, 6011(a) and regulations 26 CFR 1.1-1 et. seq. , 1.863 and 1.861 subsections:

The federal income tax law is primarily in 26 CFR, 26, 4, & 5 USC, but starts actually at:

31 USC 3124(b) " (b) The tax status of interest on obligations and dividends, earnings, or other income from evidences of ownership issued by the Government or an agency and the tax
treatment of those obligations and evidences of ownership is decided under the Internal Revenue Code of 1986 (26 U.S.C. 1 et. seq.)",

The U.S. Attorney/IRS is trying to deceive the Court into believing that the amount of remuneration Defendant received is the subject matter of, and embraced by 26 USC 1, 6011, 6012(a) & 61 when the taxing statute 31 U.S.C. section 3124(b) which creates the federal income tax liability sends you to 26 U.S.C. 1, 61, 6011, 6012(a) etc. to impose a tax on payments made by the government or its agencies to an individual in business or when the 26 CFR regulations or forms require. Defendant(s) did not receive any such payments from the government or its agencies, only from private employment and that employment was not funded by the U.S. government or its agencies, After making deductions et. seq. or the 1940's Buck Act, Title 4 or 5 section provisions for making government payments indirectly through contractors/grants/etc included in taxable income.
The U.S. Government has absolutely offered no proof of federal income subject to tax for which Defendant would/could be required to pay a federal income tax on. The U.S. Attorney/IRS  has not proffered any of the law which imposes a tax on any other source of income either.

This is what the tax regulations plainly says to be determination of taxable income:

26 CFR 1.863-1 (c) Determination of taxable income. The taxpayer's taxable income from sources within or without the United States will be determined under the rules of Secs. 1.861-8 through 1.861-14T for determining taxable income from sources within the United States."

Defendant(s) remunerations cannot be found to be derived as as an item of taxable income from the sources specified under:

26 CFR 1.861-8(a) "The rules contained in this section apply in determining taxable income of the taxpayer from specific sources and activities under other sections of the Code refered to in this section as operative sections. See paragraph (f)(1) of this section for a list and description of the operative sections."

26 CFR 1.861-8(f)(1)
(i) Overall limitations to the foreign tax credit.
(ii) (Reserved)
(iii) DISC and FSC taxable income.
(iv) Effectively connected income. Nonresident alien individuals
and foreign corporations engaged in trade or business within
the United States, ...
(v) Foreign base company income.
(A) "...foreign source items of tax ..."
(B) "...foreign mineral income ..."
(C) (Reserved)
(D) "...foreign and gas extraction income ..."
(E) "...citizens entitled to the benefits of section 931 and
the section 936 tax credit..."
(F) "...residents of Puerto Rice ..."
(G) "...income tax liability incurred to the Virgin Islands.."
(H) "...income derived from Guam..."
(I) "...China Trade Act corporations..."
(J) "...income of a controlled foreign corporation ..."
(K) "...income from the insurance of U.S. risks..."
(L) "...international boycott factor...atributable taxes and
income under section 999..."
(M) "...income attributable to the operation of an agreement
vessel under section 607 of the Merchant Marine Act of 1936...";

and within the meaning of;

"Except as otherwise provided in this subtitle," of 26 USC 61(a);

26 USC 6012(a) says: "General Rule.-Returns with respect to income taxes under Subtitle A shall be made by the following:
(1)(a) Every individual having for the taxable year gross income which equals or exceeds the exemption amount,"

26 USC 63(c)STANDARD DEDUCTION.- (A)$5,000; (B)$4,400; (C)$3,000; or (D)$2,500

(or the amounts that are specified for the particular tax year;

26 USC 1(a) " ..The is hereby imposed on the taxable income of ... a tax determined in accordance with the following table;"

or other applicable subsection of IRC 1;

I can find only one other regulation which makes income subject to the federal income tax and

that is at:

26 CFR 1.1-1 Income tax on individuals. "(a) General rule. (1) Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States and, to the extent provided by section 871(b) or 877(b), on the income of a nonresident alien individual. ...(ii) ...shall apply to the income effectively connected with the conduct of
a trade or business in the United States ..."

Defendant(s) have not been conducting a trade or business in the United States.

"Unless there has been a transfer of jurisdiction (1) pursuant to clause 17 by a federal acquisition of land with State consent, or (2) by cession from the State to the Federal Government,
or unless the Federal Government has reserved jurisdiction upon the admission of the State, the Federal Government possesses no legislative jurisdiction over any area within a State, such
jurisdiction being for exercise entirely by the State..." Mason Co. v. Tax Commissioner, 302 U.S. 186 (1937)"

5 U.S.C.   556(d): "Except as otherwise provided by statute,the proponent of a rule or order has the burden of proof."

  The Plaintiff has proffered no regulations which require
> that I file information returns of foreign income as subject
> to federal income tax,
>
> 26 USC  6011(a): "General Rule.-When required by the regulations
> prescribed by the Secretary any person made liable for any tax
> imposed by this title, or with respect to the collection thereof,
> shall make a return or statement according to the forms and
> regulations prescribed by the Secretary.  Every person required
> to make a return or statement shall include therein the
> information required by such forms or regulation."
>
>     All income taxes are statutory, that is, expressly stated.
> "Exemptions and deductions are a matter of legislative grace
> and a person who claims an exemption or deduction must be able
> to point to an express provision granting the exemption or
> deduction by language which is specific and clearly brings the
> taxpayer within the terms of the statute.  Comet Co. v. Wisconsin
> Department of Taxation, 243 Wis. 117 at 123 (1943).
>     Under the burden of proof doctrine, The United States of
> America has not presented a law to the grand jury which requires
> Defendant to perform any action of duty.
>     Subject to further briefing, evidence, or argument, There
> is no income by myself which is the subject matter of the federal
> income tax law presented the grand jury, and this Court should
> Vacate and Dismiss this case for lack of evidence to support
> any duty of federal income tax law and exclude all evidence
> presented as not included as supporting the charges.
>
> WHERE ARE THE REGULATIONS TO SUBSTANTIATE AN OFFENSE. California
> Banker's Ass'n v. Schultz, 416 U.S. 21, 26 (1974) "Because it
> has a bearing on our treatment of some of the issues raised
> by the parties, we think it important to note that the Act's
> civil and criminal penalties attach only upon violation of
> regulations promulagated by the Secretary; if the Secretary
> were to do nothing, the Act itself would impose no penalties
> on anyone."
>
> United Stated v. Mersky, 361 U.S. 431, 438 (19600  "THE RESULT
> IS THAT NEITHER THE STATUTE NOR THE REGULATIONS ARE COMPLETE
> WITHOUT THE OTHER, AND ONLY TOGETHER DO THEY HAVE ANY FORCE.
> IN EFFECT, THEREFORE, THE CONSTRUCTION OF ONE NECESSARILY
> INVOLVES THE CONSTRUCTION OF THE OTHER."
>
>     A Court has said "We must note here, as matter of judicial
> knowledge, that most lawyers have only scant knowledge of the
> tax laws." Bursten vs. US., 395 F.2d 976, 981 (5th Cir. 1968)
>
>     The agents or officers of the Plaintiff have not at the
> insistance of THE SECRETARY of the Treasury commenced this case
> as required under 26:7403(a); whose authority is limited to
> income or employment activity from or within the exclusive
> territorial jurisdiction of the geographical United States as
> defined at 18 U.S.C.  5, 7, 26 U.S.C.  3121(e),
> 7701(a)(9)&(10). 4 U.S. Code 71, 72.
>
> The Plaintiff  has not produced into evidence any document
> dated prior to commencement of this case signed by the current
> Secretaryof the Treasury to show that he insisted that this
> case be commenced, or that he is  personally supervising this
> action, or directed that this action be commenced for employment
> or income activity within the exclusive territorial jurisdiction
> of the District of Columbia which he is limited by section 71,
> 72 of Title 4, and:
>
> The Secretary of the Treasury to show that he insisted that
> this case be commenced, or that he is  personally supervising
> this action, or directed that this action be commenced for
> employment or income activity within the exclusive territorial
> jurisdiction of the District of Columbia which they are limited
> to by 26:7801(a), and section 71, 72 of Title 4 U.S. Code
>
> 26 USC 7801(a) "POWERS AND DUTIES OF SECRETARY.-Except as
> otherwise expressly provided by law, the administration and
> enforcement of this title shall be performed by or under the
> supervision of the Secretary of the Treasury.
>
> 4 U.S.C.  71 "Permanent seat of Government
>     All that part of the territory of the United States,
> included within the present limits of the District of Columbia,
> except as otherwise expressly provided by law.
>
>  72 Public offices; at seat of Government
>     All offices attached to the seat of government shall be
> exercised in the District of Columbia, and not elsewere, except
> as otherwise expressly provided by law.
>        WHAT IS REQUIRED BY THE STATUTES and REGULATIONS
> 26  872(a) "Gross income includes only (1) gross income which
> is derived from source within the United States;
> (2) gross income which is connected with the conduct of a trade
> or business within the United States.
>
> 26 USC 882(b) GROSS INCOME.- In the case of a foreign
> corporation, except where the context clearly indicates
> otherwise, gross income includes only-
>     (1) gross income which is derived from sources within the
> United states and which is not effectively connected with the
> conduct of a trade or business within the United States, and
>     (2) gross income which is effectively connected with the
> conduct of a trade or business within the United States.
>
> 26 USC  6011(a): "General Rule.-When required by the
> regulations prescribed by the Secretary any person made liable
> for any tax imposed by this title, or with respect to the
> collection thereof, shall make a return or statement according
> to the forms and regulations prescribed by the Secretary.  Every
> person required to make a return or statement shall include
> therein the information required by such forms or regulation."
>
> "U.S. Constitution
>     Article I Section 8 Clause 1. "The Congress hall have power
> to lay and collect taxes, Duties, Imposts and Excises..."
>     Article I Section 8 Clause 14 "To make Rules for the
> Government ..."
>     Article I Section 8 Clause 17 "To exercise exclusive
> Legislation in all Cases whatsoever, over such District, ...and
> to exercise like Authority over all places purchased by the
> Consent of the Legislature of the State in which the Same shall
> be ..."
>     Article I Section 8 Clause 19 "To make all Laws which shall
> be necessary and proper for carrying into executio the foregoing
> Powers, ..."
>
> Article IV, Section 4: The United States shall guarantee to
> every state in this union a Republican form of government,"
> and
> Article VI Clause 2 "This constitution, and the laws of the
> United States which shall be made in pursuance thereof, ...
> shall be the supreme law of the land; and the judges in every
> state shall be bound thereby, anything in the constitution or
> laws of any state to the contrary notwithstanding."
>
>     There is over 6 million words in the regulations, which
> ones apply and have been violated by me, and any reference to
> in and are totalling lacking in the indictment, or testimony.
>     "For federal tax purposes, federal regulations govern."
> Dodd vs. U.S., 223 F.Supp 785, Lyeth vs. Hoey 305 U.S. 188,
> 59 S.Ct.155.
>     The officers or agents of the Plaintiff,  U.S. Attorney
> and IRS Agent have failed to establish Defendant's liability
> for federal income, under the taxing statute(s) combinations
> with regulations, as well as ignoring provisions for
> exempt/excluded income by law, statute or regulation.'  The
> govenment has failed to show that I am required to file a return
> by statute or 26 CFR 1.856 regulation.  They have fail to put
> together what is required to constitute an offense that may
> be punished by the criminal penalty of which I have been
> illegally convicted of in this case.

Therefore, until such time that the U.S. Government shall set forth the statute, regulation, or other law taxing remuneration of Defendant(s), We have to believe that;

26 CFR 601.106(f)(1) "(1) Rule 1. An exaction by the U.S Government, which is not based upon law, statutory or otherwise, is a taking of property without due process of law, in violation
of the Fifth Amendment to the U.S. Constitution.

"In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out." Gould v. Gould, 245 U.S. 151 (1917)

This is part one of two, the second is exempt income

[incometaxfreenut]

Can you offer improvements?  This is part 2 of "Stop the whine1 as to where the federal income tax law begin 31 U.S. Code 3124(b

2. Defendant(s) remuneration(s) are the subject matter of remuneration income excluded from federal taxation taxation at 26 CFR 1.61-1, 1.911-1, 39.22, Article V of the Bill of Rights

26 CFR 1.861-8T(d)(2)(ii)(A) "In General. For the purposes of this section, the term "exempt income" means any income that is in whole or in part, exempt, excluded, or eliminated for federal income purposes.

The law dictionary defines and says of "private property includes money, ..intangibles, notes of indebtedness."; IRC 1275(a)(1)(A)

U.S. Constitution Article V as Amended: "nor shall private property be taken for public use, without just compensation.";
"Lucas v. Earl, 281 US 111 (1930), the U.S. Supreme Court Justice, practicing law from the bench, made the side statement unambiguously that: "The claim that salaries, wages and other compensation for personal service are to be taxed as an entirety and therefore must be returned by the individual who has performed the services which produced the gain is without support either in the language of the Act or in the decisions of the courts construeing it. Not only this, but it is directly opposed to provisions of the Act and to regulations of the U.S. Treasury Department which either prescribe or permit that compensation for personal services be not taxed as an entirety and be not returned by he individual performing the services."

The Treasury Regulations at "26 CFR 1.61-1 Gross income (a) General definition. Gross income means all income from whatever source derived, unless excluded by law. .""

continues to extend exemption of private payments of money as compensation as exempt or excluded from gross taxable income as explained by Congress at:

"26 CFR 39.22(b)-1 (1939) "EXCLUSIONS FROM GROSS INCOME.-The following items shall not be included in gross income and shall be exempt from taxation under this title: (b)-1 Exemptions; exclusion from gross income. Certain items of income.... are exempt from tax and may be excluded from gross income... those items of income which are, under the Constitution, not taxable by the Federal Government."

being applicable to private property of money, debt obligations/federal Reserve Notes received as private compensation in compliance with

U.S. Constitution Article V as Amended: "nor shall private property be taken for public use, without just compensation.",

Article XIII "Neither slavery nor involuntary servitude, except as punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction."

There is also exempt income under 31 USC 3124(a). At the same time Congress created the 1864 IncomeTax Act federal income tax law at Title 31 U.S.C. 3124(b), Congress also created the rarely understood 31 U.S.C. 3124(a) to exempt the non-corporate individual's income from federal income tax.

31 U.S.C. 3124(a) Exemption from taxation
(a) Stocks or obligations of the United States Government are exempt from taxation by a State or political subdivision of a State. The exemption applies to each form of taxation that would require the obligation, the interest on the obligation, or both, to be considered in computing a tax, except-
(1) a nondiscriminatory franchise tax, imposed on a corporation; and
(2) an estate or inheritance tax.

18 U.S.C. 8 Obligation or other security of the United States defined.
The term "obligation or other security of the United States" includes all bonds, certificates of indebtedness, national bank currency, Federal Reserve notes, Federal Reserve bank notes, coupons, United States notes, Treasury notes, gold certificates, silver certificates, fractional notes, certificates of deposit, bills, checks, or drafts for money, drawn by or upon authorized officers of the United States, stamps or other representatives of value, of whatever denomination, issued under any act of Congress, and canceled United States stamps.

Defendant(s) have received checks, notes, or certificates of indebtedness; exchangible for Federal Reserve notes at a bank as discharging payment to usas remuneration(s) owed us. You must understand first that 3124(a)'s "exempt from taxation by a State or political subdivision of a State" refers to the federal State of the District of Columbia, generally at:

26 U.S.C. 7701(a)(10) "(10) STATE.-The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title."

"Federal government is a "state" bound by all of provisions of the Interstate Agreement on Detainers." Enright v. U.S., D.C.N.Y., 437 F.Supp. 580, 581.

"Foreign state. A foreign country or nation. The several United States are considered "foreign" to each other except as regards their relations as common members of the Union." Black's law Dictionary, 5th Ed, West, (1979) p. 1262.

"these decisions apparently settled the law as definately as repeated decisions of the same question can settle anything, that the State cannot tax, for revenue purposes, occupations which are of common right ... An income tax is neither a property tax, nor a tax of occupations of Common Right, but is an Excise tax. Legislators may declare as privilege and tax such for state revenue those pursuits and occupations that are not matters of Common Right, but has no Power to declare as a privilege, and tax for revenue purposes, Occupations that are of Common Right." Sims vs. Ahrens., S.W. 720 (1925)

and therefore the exemption must apply to private paid income as well as federal income when not otherwise specifically included in taxable income, taxed and the general revenue of the District of Columbia. "The exemption applies to each form of taxation... except- (1) a nondiscriminatory franchise tax, imposed on a corporation;" except The individual who performs the functions of a public office of the corporation constitutes a corporation under the law as much as the legal fiction is a corporation, and both are subject to a tax from the privilege of corporate privileges. A individual who consents to be a corporate officer consents to voluntary servitude, which is not prohibited under the law, while the natural individual who works for a living may not be taxed for so doing and which is prohibited at both sections of the Constitution prohibiting
private property to be taken for public use, and prohibiting slavery or involuntary servitude, Amendments V and XIII.
Generally, a corporate officer derives income from the labor or investment of others, in excess of what a normal person would derive from his own labor or investment, and under the
rules of the common law, such excess income constitutes a theft, which under criminal law is subject to involuntary servitude when convicted. The laboror, and investor do not get the full return for their labor or investment, and so government imposes an excise tax upon the privilege of legalized theft, to use either to benefit the laboror, investor, regulate commerce and corporate thievery, for the public good.

The U.S. Supreme Court decision in Merchants Loan & Trust Co.v.Smietanka, 255 U.S. 519 states: "All of the Income Tax Acts of Congress have the same meaning and are to be applied as the Corporation Tax of 1909; ... under that Act a person had to be privileged in some way by govt., being it was the "Privilege" subject to the tax."

Since the current 26 U.S.C. 7701(a)(1)&(26) is the law argued in Flint, and Smietanka for making the conclusionary statement "a person had to be privileged in some way by govt." Let us examine the law more closely as to

7701(a)(1) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof--

(1)Person. The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.

(26) "TRADE OR BUSINESS.-The term 'trade or business" includes the performance of the functions of a public office."

A English Law Professor with a Doctorate in Legal English Grammar will tell you that Congress at 7701(a)(1) has shortened a rather more lengthy definition: Person. The term "person" shall be construed to mean: an individual and include a trust, an individual and include a estate, an individual and include a partnership, an individual and include a association, an individual and include a company, or an individual and include a corporation. If you diagram the sentence, you will see that this is correct and accurate understanding of the law. Notice that the phrase "mean and include" uses the conjunction "and" and not the conjunction "or". That means that legally speaking, for general purposes of Title 26, that the term "person' doen not mean an individual separate from a trust, or a estate, or a partnership, or a association, or a company, or a corporation, but the combination of both, except for those sections of Title 26 "otherwise distinctly expressed or manifestly incompatible with the intent thereof--". The corporate individual is considered to be a part of the corporation. U.S. Government officers therefore are statutorily included as occupationally taxed at 31 USC 3124(b), IRC 1, 61, 26 CFR 1.1-1 and 26 U.S.C. (IRC) 7701(a)(26) "TRADE OR BUSINESS.-The term 'trade or business" includes the performance of the functions of a public office."

The combination of the sections in the laws ofTitle 31, 4, 5, 26 and the various CFR?s makes a individual liable when acting in a fiduciary capacity for a trust, estate, partnership, association, company or corporation. The individual is performing the functions of a public office.

The 1943 House Congressional record states the basic fact:
"The income tax is, therefore, not a tax on income as such. It is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce. House Congressional Record, 3-27-43, page 2580.

The United States Supreme Court explains an excise tax: "taxes laid upon the manufacture, sale, or consumption of commodities within a country, upon licenses to pursue certain occupations, and upon corporate privileges." Flint v. Stone Tracy Co., 220 U.S] 107, at 151.

Income that is exempted from taxation at Title 31 3124(a) "exempt from taxation by a state" conforms with both the U.S. Constitutional provisions of "nor shall private property be taken for public use, without just compensation."; and "Neither slavery nor involuntary servitude, except as punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction."

Defendant(s) claim that Title 18 section 8 and 31 U.S. Code section 3124(a) exempts our remunerations from state/District of Columbia /federal income taxation, and that the Court shall determine likewise. So in the words of 26 CFR 1.861-8T(d)(2)(ii)(A) our remuneration(s) are "exempt income" means any income that is in whole or in part, exempt, excluded, or eliminated for federal income purposes."

This is part 2 of 3, Third part is, Are you in and Do you have income from within the United States