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Historical Perspectives on the Federal Income Tax











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Cover Page
Summary
Table Of Contents
FREQUENTLY ASKED QUESTIONS
CONCERNING THE FEDERAL INCOME TAX
 


SUMMARY

This report addresses some of the frequently asked historical, constitutional, procedural, and legal questions concerning the Federal income tax.

The constitutional questions include a discussion of: Congress's taxing power; the difference between a direct and an indirect tax; Fifth Amendment protection against self-incrimination and tax returns; Fourth Amendment protection against unreasonable searches and seizures and tax collection practices; Thirteenth Amendment protections against involuntary servitude and tax withholding; Equal Protection and Due Process questions; and the legality of the ratification of the Sixteenth Amendment.

Other questions addressed include: whether title 26 of the United States Code is positive law; the taxability of wages; the voluntary or involuntary nature of the income tax; what is meant by the income tax "being in the nature of an excise tax;" when was the Internal Revenue Service established; the authority of the Internal Revenue Service to operate outside of the District of Columbia; what is meant by the term United States or United States citizen in the context of the Internal Revenue Code; what is the "Liberty Amendment;" the use of the revenues raised through the Federal tax on telephone usage; taxation without representation; the repeal of the original withholding act; and the frivolous tax return penalty.

This report is an update and revision of CRS Report by Howard Zaritsky entitled Some Constitutional Questions Regarding The Federal Income Tax Laws: issued as report 79-131, dated May 26, 1979; updated by Mr. Zaritsky as report 80-19, January 17, 1980; and updated again by John R. Luckey as report 84-168, September 26, 1984.
 


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