Often we suffer from “scatomas”, such as when we can NOT “see” something which is right in front us. 1. (Medicine / Pathology) Pathol a blind spot; aMessage 1 of 35 , Dec 26 12:54 PMView Source
Often we suffer from “scatomas”, such as when we can NOT “see” something which is right in front us.
1. (Medicine / Pathology) Pathol a blind spot; a permanent or temporary area of depressed or absent vision caused by lesions of the visual system, viewing the sun directly (eclipse scotoma), squinting, etc. 2. (Psychology) Psychol a mental blind spot; inability to understand or perceive certain matters
Collins English Dictionary – Complete and Unabridged 6th Edition 2003.
And often COGNITIVE DISSONANCE plays a role, such as when we “think” that we “lost our keys” so we can NOT find them because that would CONFLICT with our “belief” that we “lost our keys”, DESPITE the FACT that they are right in front of us.
Cognitive dissonance is a psychological state that describes the uncomfortable feeling when a person begins to understand that something the person believes to be true is, in fact, not true. Similar to ambivalence, the term cognitive dissonance describes conflicting thoughts or beliefs (cognitions) that occur at the same time, or when engaged in behaviors that conflict with one's beliefs. In academic literature, the term refers to attempts to reduce the discomfort of conflicting thoughts, by performing actions that are opposite to one's beliefs.
In simple terms, it can be the filtering of information that conflicts with what one already believes, in an effort to ignore that information and reinforce one's beliefs. In detailed terms, it is the perception of incompatibility between two cognitions, where "cognition" is defined as any element of knowledge, including attitude, emotion, belief, or behavior. The theory of cognitive dissonance states that contradicting cognitions serve as a driving force that compels the mind to acquire or invent new thoughts or beliefs, or to modify existing beliefs, so as to reduce the amount of dissonance (conflict) between cognitions. Experiments have attempted to quantify this hypothetical drive. Some of these have examined how beliefs often change to match behavior when beliefs and behavior are in conflict.
WHILE Subtitle C is entitled “Employment Taxes”, IF people do a SEARCH of CHAPTER 24 which is “COLLECTION OF INCOME TAX AT SOURCE ON WAGES” I am pretty sure that they will FIND OUT that there is NO TAX imposed in it. Instead people will find the REQUIRMENTS for WITHHOLDING are IMPOSED, which are for “liability for income tax imposed under subtitle A”.
26 USC 3402. Income tax collected at source
(a) Requirement of withholding
Except as otherwise provided in this section, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with tables or computational procedures prescribed by the Secretary. [REST OMITTED]
n) Employees incurring no income tax liability
Notwithstanding any other provision of this section, an employer shall not be required to deduct and withhold any tax under this chapter upon a payment of wages to an employee if there is in effect with respect to such payment a withholding exemption certificate (in such form and containing such other information as the Secretary may prescribe) furnished to the employer by the employee certifying that the employee—
(1) incurred no liability for income tax imposed under subtitle A for his preceding taxable year, and
(2) anticipates that he will incur no liability for income tax imposed under subtitle A for his current taxable year.
The Secretary shall by regulations provide for the coordination of the provisions of this subsection with the provisions of subsection (f).
Here are a few DEFINITIONS that people may want to keep in mind.
IMPOSE - 1 a : to establish or apply by authority <impose a tax> <impose new restrictions> <impose penalties> b : to establish or bring about as if by force <those limits imposed by our own inadequacies — C. H. Plimpton>, 2 a : place, set b : to arrange (as pages) in the proper order for printing, 3 : pass off <impose fake antiques on the public>, 4 : to force into the company or on the attention of another <impose oneself on others>
REQUIREMENT - something required: a : something wanted or needed : necessity <production was not sufficient to satisfy military requirements> b : something essential to the existence or occurrence of something else : condition <failed to meet the school's requirements for graduation>
REQUIRE - 1 a : to claim or ask for by right and authority b archaic : request, 2 a : to call for as suitable or appropriate <the occasion requires formal dress> b : to demand as necessary or essential : have a compelling need for <all living beings require food>, 3 : to impose a compulsion or command on : compel, 4 chiefly British : to feel or be obliged —used with a following infinitive <one does not require to be a specialist — Elizabeth Bowen>
LIABLE. 1. Bound or obliged in law or equity; responsible; chargeable; answerable; compellable to make satisfaction, compensation, or restitution.
2. Exposed or subject to a given contingency, risk, or casualty, which is more or less probable.
—Limited liability. The liability of the members of a joint-stock company may be either unlimited or limited; and, if the latter, then the limitation of liability is either the amount, if any, unpaid on the shares, (in which case the limit is said to be "by shares,") or such an amount as the members guaranty in the event of the company being wound up, (in which case the limit is said to be "by guaranty.") Brown.—Personal liability. The liability of the stockholders in corporations, under certain statutes, by which they may 'be held individually responsible for the debts of the corporation, either to the extent of the par value of their respective holdings of stock, or to twice that amount, or without limit, or otherwise, as the particular statute directs.
BLACK'S LAW DICTIONARY, 2ND EDITION, page 719
SUBJECT. In logic. That concerning which the affirmation in a proposition is made ; the first word in a proposition.
An individual matter considered as the object of legislation. The constitutions of several of the states require that emery act of the legislature shall relate to but one subject, which shall be expressed in the title of the statute. See Ex parte Thomas, 113 Ala. 1, 21 South. 369 ; In re Mayer, 50 N. Y. 504; State v. County Treasurer , 4 S. C. 528 ; Johnson v. Harrison, 47 Minn. 577, 50 N. W. 923, 28 Am. St. Rep. 382.
In constitutional law. One that owes allegiance to a sovereign and is governed by his laws. The natives of Great Britain are subjects of the British government. Men in free governments are subjects as well as citizens; as citizens they enjoy rights and franchises ; as subjects they are bound to obey the laws. Webster. The term is little used, in this sense, in countries enjoying a republican form of government. See The Pizarro, 2 Wheat. 245, 4 L. Ed. 226 ; U. S. v. Wong Kim Ark , 169 U. S. 649, 18 Sup. Ct. 456, 42 L. Ed. 890.
In Scotch law. The thing which is the object of an agreement.
BLACK'S LAW DICTIONARY, 2ND EDITION, page 1115
ALLEGIANCE. The tie which binds the citizen to the government, in return for the protection which the government affords him.
2. It is natural, acquired, or local. Natural allegiance is such as is due from all men born within the United States ; acquired allegiance is that which is due by a naturalized citizen. It has never been decided whether a citizen can, by expatriation, divest himself absolutely of that character. 2 Cranch, 64; 1 Peters' C. C. Rep. 159; 7 Wheat. R. 283; 9 Mass. R. 461. Infants cannot assume allegiance, (4 Bin. 49) although they enlist in the army of the United States . 5 Bin. 429.
3. It seems, however, that he cannot renounce his allegiance to the United States without the permission of the government, to be declared by law. But for commercial purposes he may acquire the rights of a citizen of another country, and the place of his domicil determines the character of a party as to trade. 1 Kent, Com. 71; Com. Rep. 677; 2 Kent, Com. 42.
4. Local allegiance is that which is due from an alien, while resident in the United States , for the protection which the government affords him. 1 Bl. Com. 366, 372; Com. Dig. h.t; Dane's Ab. Index, h. t.; 1 East, P.C. 49 to 57.
BLACK'S LAW DICTIONARY, 2ND EDITION, page 59
In 1939 the IRS says that NINETY-FIVE percent of workers did NOT PAY income tax.
In 1939 only about five percent of American workers paid income tax."
The Pu b lic Salaries Tax Act of 1939 was passed & codified in the Internal Revenue Code of 1939, which The CURRENT Internal Revenue Code is a RESTATEMENT & CONTINUATION of.
1939 Code section number
1986 Code section number
The BUCK Act was ALSO passed & codified in Title 4.
BUCK ACT definitions, codified at 4 USC 110.
(a) The term “person” shall have the meaning assigned to it in section 3797 of title 26. [PKM: see 26 USC 7701]
(b) The term “sales or use tax” means any tax levied on, with respect to, or measured by, sales, receipts from sales, purchases, storage, or use of tangible personal property, except a tax with respect to which the provisions of section 104 of this title are applicable.
(c) The term “income tax” means any tax levied on, with respect to, or measured by, net income, gross income, or gross receipts.
(d) The term “State” includes any Territory or possession of the United States .
(e) The term “Federal area” means any lands or premises held or acquired by or for the use of the United States or any department, establishment, or agency, of the United States; and any Federal area, or any part thereof, which is located within the exterior boundaries of any State, shall be deemed to be a Federal area located within such State.
In 1942 the VICTORY TAX was passed & EXTENDED the LIABLITY for income tax to the GENERAL PUBLIC.
SUBCHAPTER D--VICTORY TAX ON INDIVIDUALS
Part I--Rate and Computation of Tax
SEC. 450. IMPOSITION OF TAX.
There shall be levied, collected, and paid for each taxable year beginning after December 31, 1942, a victory tax of 5 per centum upon the victory tax net income of every individual (other than a nonresident alien subject to the tax imposed by section 211 (a)).
Supplement H--Nonresident Alien Individuals
SEC. 211. TAX ON NONRESIDENT ALIEN INDIVIDUALS.
(a) NO UNITED STATES BUSINESS OR OFFICE.--
(1) GENERAL RULE.--
(A) IMPOSITION OF TAX.--There shall be levied, collected, and paid for each taxable year, in lieu of the tax imposed by sections 11 and 12, upon the amount received, by every nonresident alien individual not engaged in trade or business within the United States and not having an office or place of business therein, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remuneration's, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, a tax of 10 per centum of such amount, except that such rate shall be reduced, in the case of a resident of a contiguous country, to such rate (not less than 5 per centum) as may be provided by treaty with such country.
[Act May 29, 1944, 7 p. m., E. W. T., c. 210, 58 Stat. 234.]
And according to the IRS, as a result of the Victory Tax SEVENTY-FIVE percent of workers were PAYING income tax & “the government required employers to withhold money from employees' paychecks” to PAY the TAX.
In 1939 only about five percent of American workers paid income tax. The United States ' entrance into World War II changed that figure. The demands of war production put almost every American back to work, but the expense of the war still exceeded tax-generated revenue. President Roosevelt's proposed Revenue Act of 1942 introduced the broadest and most progressive tax in American history, the Victory Tax. Now, about 75 percent of American workers would pay income taxes. Because so many citizens paid the tax, it was considered a mass tax. To ease workers' burden of paying a large sum once a year, and to create a regular flow of revenue into the U.S. Treasury, the government required employers to withhold money from employees' paychecks. Additional taxes were put in place in 1943. By war's end in 1945, about 90 percent of American workers submitted income tax forms, and 60 percent paid taxes on their income. The federal government covered more than half its expenses with new income tax revenue."
In 1944 the VICTORY TAX was REPEALED. The REQUIREMENTS for WITHHOLDING were NOT.
SEC 6. REPEAL OF VICTORY TAX
(a) In general. Subchapter D of Chapter 1 (relating to the victory tax) is repealed.
(b) Technical amendments.
(1) Section 3 (relating to classification of provisions) is amended by striking out the following:
"Subchapter D--Victory tax on individuals, divided into parts and sections."
(2) Section 56(f) (cross reference) is amended by striking out ", 144, and Part II of Subchapter D" and inserting in lieu thereof "and 144".
(3) Section 103 (relating to rates of tax on citizens and corporations of certain foreign countries) is amended by striking out "and 450" wherever appearing therein and inserting in lieu thereof "and 400".
(4) Section 131(a) (relating to taxes of foreign countries and possessions of the United States ) is amended by striking out "or section 450".
(5) Section 131(i) (relating to tax withheld at source) is amended by striking out "466(e)" and by inserting in lieu thereof "35".
(6) Section 145(e) (cross reference) is amended to read as follows: [remainder of section omitted]
The TAX REQUIRED “to be deducted and withheld from wages under section 3402 of the Code” IS “income tax collected at source” according to the IRC.
26 CFR 31.0-2 General definitions and use of.
(a) In general. As used in the regulations in this part, unless otherwise expressly indicated--
(1) The defined in the provisions of law contained in the regulations in this part shall have the meanings so assigned to them.
(8) Person includes an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture or other unincorporated organization or group, through or by means of which any business, financial operation, or venture is carried on. It includes a guardian, committee, trustee, executor, administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, conservator, or any person acting in a fiduciary capacity.
(19) The cross references in the regulations in this part to other portions of the regulations, when the word ``see'' is used, are made only for convenience and shall be given no legal effect.
(b) Subpart B. As used in Subpart B of this part, unless otherwise expressly indicated--
(1) Act means the Federal Insurance Contributions Act.
(2) Taxes means the employee tax and the employer tax, as respectively defined in this paragraph.
(3) Employee tax means the tax (with respect to wages received by an employee after Dec. 31, 1965, the taxes) imposed by section 3101 of the Code.
(4) Employer tax means the tax (with respect to wages paid by an employer after Dec. 31, 1965, the taxes) imposed by section 3111 of the Code.
(c) Subpart C. As used in Subpart C of this part, unless otherwise expressly indicated--
(5) Tax means the employee tax, the employee representative tax, or the employer tax, as respectively defined in this paragraph.
(6) Employee tax means the tax imposed by section 3201 of the Code.
(7) Employee representative tax means the tax imposed by section 3211 of the Code.
(8) Employer tax means the tax imposed by section 3221 of the Code.
(d) Subpart D. As used in Subpart D of this part, unless otherwise expressly indicated:
(1) Act means the Federal Unemployment Tax Act.
(3) Tax means the tax imposed by section 3301 of the Code.
(e) Subpart E. As used in Subpart E of this part, unless otherwise expressly indicated, tax means the tax required to be deducted and withheld from wages under section 3402 of the Code.
CHAPTER 24—COLLECTION OF INCOME TAX AT SOURCE ON WAGES
§ 3401. Definitions
§ 3402. Income tax collected at source
§ 3403. Liability for tax
§ 3404. Return and payment by governmental employer
§ 3405. Special rules for pensions, annuities, and certain other deferred income
§ 3406. Backup withholding
[§§ 3451 to 3456. Repealed.]
Is it just me, or does it seem OBVIOUS that WITHHOLDING is for INCOME TAX LIABILITY & that those INDIVIDUALS for whom WITHHOLDING is REQUIRED are LIABLE for the INCOME TAX?
Patrick in California
"We are apt to shut our eyes against a painful truth, for my part, I am willing to know the whole truth, to know the worst & to provide for it."-- Patrick Henry
--- In email@example.com , "rebel382003" <rebel382003@...> wrote:
> The question you present is "Who is responsible for the income tax ?"
> That is the prime issue that MUST be alleged within an indictment if Due Process is enforced. It is the lack of that being alleged that has resulted in innumerable defendants presenting their pet theory that results in ridicule on Quatloos. If the tax, and its authority that is pretended to be enforced is never identified, it is impossible to challenge the claim. Any defense from a tax that is not identified inherently reverses the burden of proof. It is impossible to disprove the validity of an unidentified tax. That is the dilemma described in the initial writing of this thread.
> I respectfully submit you have compounded the confusion. First, you discuss the Employment tax of Subtitle C. Income taxes are Subtitle A. To be inconsistent with myself, I would note IRC 3402 (n) with the heading EMPLOYEES INCURRING NO INCOME TAX LIABILITY authorizes the employee to certify to the employer if it is determined no tax is owed under Subitle A. Indictments do not identify what law is the source of the tax.
> Then, the writing you have posted and discuss is dated June 16, 1909. It is a letter from President Taft requesting Congress to establish an income tax. It does not carry the status of law. What is known as the income tax legislation, which was part of the Woodward (?) Tariff Act (to reduce tariff taxes--ha), was legislated in 1913.
> I would appreciate your elaboration on your statement: "statutes are different than code." It is my understanding the verbatim legislated laws are contained within the Statutes at Large. These statutes are then catalogued and incorporated into the various Titles where they are called Code. Title 26, not being positive law, can be challenged if the code differs from the SaL. Are you suggesting the sections in various Titles have a different relationship to the Statutes ??
The judicial requirements of Due Process place the burden of proof on the movant to evidence the court has jurisdiction of the question presented in theMessage 35 of 35 , Mar 1, 2010View SourceThe judicial requirements of Due Process place the burden of proof on the movant to evidence the court has jurisdiction of the question presented in the pleading. It is also a requirement for the movant to allege and evidence the defendant had a duty beholding to the movant. A couple of cases applying the principals to tax issues include Speiser v Randall, 357 U.S. 513, 529 (1958)and Spreckles Sugar v McClain, 192 U.S. 397. Shepardizing the cases, and following the headnote key numbers in the Federal Digest system, can readily locate additional cases.