(See in situ)


Income Tax is an Excise.
It has NOTHING to do with anyone who just earns money.

If you want to stop 1099's, then DONT SIGN W9s. Yes, people will get all huffy and puffy and claim you are required to sign that form or you can't work for them or get paid. They "claim" the "law requires you to" yet when you ask these same people what the law says about WHO IS and under WHAT CIRCUMSTANCES is to sign that federal tax form, they draw a blank and usually don't know how to respond.


The book describes in THOROUGH detail what the income tax is, who it applies to and under what circumstances.

By the way, the ONLY use for the form W9 is the following:

To track the flow of US domestic source income through its US domestic source pipeline to the foreign owner - - - - - THATS IT... That's the only use for that form. And that is also an excise tax. So the law is inline with it being an excise as well.

Here's another one of my statements from a while back. Hopefully this will give you a very general overview to get you started:


The 16th amendment is a moot point. All it did was to confirm Congress' taxing power concerning income tax as an indirect tax!

Income Tax is an INDIRECT tax. It is NOT a direct tax as others here have suggested. 2 US Supreme Court Cases in 1916 settled this very question. They are:

BRUSHABER v. UNION PACIFIC R. CO., 240 U.S. 1 (1916)


STANTON v. BALTIC MINING CO, 240 U.S. 103 (1916)

The Court said specifically in the Stanton case the following:
" it manifestly disregards the fact that by the previous ruling it was settled that the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, "

And as a side note, most tax professionals do NOT read the law to determine who is liable for the tax. Most tax professionals read IRS publications and just ASSUME anyone who makes money now owes an Income Tax.

IRS Publications are sort of like "New Letters" put out by the IRS to the tax industry, including mostly ALL CPA's and Tax "Professionals". The IRS has a manual available on their website which any one can go read. Here's what THEIR OWN manual says about their own publications: (01-01-2006)
IRS Publications

"IRS Publications explain the law in plain language for taxpayers and their advisors. They typically highlight changes in the law, provide examples illustrating Service positions, and include worksheets. Publications are nonbinding on the Service and do not necessarily cover all positions for a given issue. While a good source of general information, publications should not be cited to sustain a position."

The IRS has plainly stated in their OWN manual that Publications are NOT to be cited to sustain positions about the LAW even though that is what all tax professionals do anyway. This is because IRS publications and pamphlets are NOT the law. The IRS has already vindicated themselves from people who WRONGLY use publications like law.

So hopefully this has gotten you on the proper path to actually understanding what the "Income Tax" actually is and especially what it ISN'T!

Love Liberty, be Vigilant

"Now the Lord is that Spirit: and where the Spirit of the Lord is, there is liberty" (2 Corinthians 3:17)

Faith in God will prevail all things!