Discussion on why most Americans are not liable for income taxes. Topic includes statutory law, federal regulations, Constitutional law, and application of the law. Also discusses matters regarding state governments and the Internal Revenue Service and how to deal with them.

Most Americans are unaware that the income tax laws do not apply to most of them; most citizens are not liable for the income tax. There are several reasons why they are not liable, including:

1. Despite what legal "experts" say, the the Sixteenth "Income Tax" Amendment was proven by Bill Benson in his two-volume book series, The Law That Never Was, to have never been properly ratified.
2. The Sixteenth "Income Tax" Amendment created no new power of taxation; in fact, it is a limiting law, not an empowering law, that keeps Congress from moving the income tax from an indirect tax ("without apportionment") to a direct tax.
3. The 13th Amendment keeps Congress and the states from passing laws that would result in slavery or involuntary servitude, which is exactly what an imposed tax on the remuneration of personal services would involve.
4. Congress never exercised any power beyond the powers issued to it by the Constitution. The Internal Revenue Code and the associated regulations state clearly that in order for income to arrive at "taxable income", the income must derive from "whatever" specific source identified in the operative sections listed in 26 CFR § 1.861-8(f). Most of these sources do not include the derivatives of income of most domestic Americans receiving domestic income from a non-government business.
5. The terminology of "liable" is used by 26 USC § 3402(n), yet no statute makes a domestic citizen liable for the income tax!!