The government has said that every individual is required to read the law and determine if the words specifically show that he owes taxes (or not). Before the Internet, this was almost impossible; with the Internet, this is now possible, for free. Furthermore, the awesome power of computer search engines is such that the entire law can be searched, finding every reference to any legal topic, missing nothing. Opinions about the law are irrelevant; the exact words of the law are what matter. Every individual DESERVES to see the exact words of the law that require him to pay any tax BEFORE he pays it. Supreme Court Justice Thomas said it best in a recent case involving Boeing: "Before placing its hand in the taxpayer's pocket, the Government must place its finger on the law authorizing its action." When Treasury Department regulation writing lawyers are asked to show the SPECIFIC WORDS that tax the purely domestically earned incomes of residents of the United States (Americans and resident aliens; meaning most incomes), they cannot do so.

Due to Constitutional restrictions on Congress' power to tax incomes unchanged by the 16th Amendment, the specific words that show the taxation of the purely domestically earned incomes of residents of the United States cannot and DO NOT exist in the law.
On the other hand, the law shows the specific words that say that individuals engaged in international and possessions commerce owe federal income taxes over and over and over again. The fraud is NOT in the law. It is correctly (albeit deceptively) written and is constitutional. The truth is found hidden in convoluted but correctly written regulations (which are detailed explanations of the correct application of the statutes) DEEP in a part of the law where nobody knew to look (Subchapter N, SECTION 861).

The FRAUD is the deliberate MISREPRESENTATION of the severely limited scope of the correctly written law to the public by lawyers in the Treasury Department (and other federal agencies and politicians).
Treasury lawyers (and their predecessors for over 80 years) have written the Section 861 regulations (and related sections) that prove that only individuals engaged in international and possessions commerce owe the tax. There was no requirement that they had to make the truth "easy to find."

When confronted with the irrefutable evidence in the written law, Treasury Department "expert" lawyers have REFUSED to discuss or get anywhere near the 861 regulations.
The Supreme Court has specifically stated that what the tax law means is NOT up to the courts but to the regulations. It is an accepted principle worldwide that the regulations have the final say for what the statutes mean. Furthermore, the regulations are the government's "official" interpretation of the correct application of the statutes, and are binding on the public, IRS, and government lawyers. The tires meet the road in the regulations, NOT the courts:

"Income Tax Regulations The Federal Income Tax Regulations (Regs.) are the OFFICIAL TREASURY DEPARTMENT INTERPRETATION of the Internal Revenue Code" [IRM §]

Subtitle A: “Income taxes” Chapter 1: “Normal taxes and surtaxes” Subchapter N: “Tax based on income from sources within or without the United States” Part I:“ Determination of sources of income”* Section 861: “Income from sources within the United States” 861(a) “Gross income from sources within United States” 861(b) “Taxable income from sources within United States”

Then take a look at the title of the critical regulation 26 CFR 1.861-8:
1. 861 -8 “ Computation of taxable income from sources within the United States and from other sources and activities.” [*USCS and USCA versions of the IRC] Have you ever seen these sections of the federal income tax law before? Most people haven't (including tax professionals). For decades, the Treasury Department hoped that you never would. The public and most tax professionals have completely ignored Subchapter N, Section 861 (above) because the government deliberately misled them into believing that the 16th Amendment gave Congress new powers of taxation, "permitting" a DIRECT unapportioned tax on ALL incomes (otherwise prohibited by the Constitution). This is not true; in 1916 the Supreme Court AND the Secretary of the Treasury stated that 16th Amendment DID NOT give Congress new powers of taxation, but confirmed that the income tax is and has always been an indirect (excise) tax, which is a tax on certain activities. What is an excise tax? In the Congressional Record (1943), a former Treasury Department regulation writing lawyer said it best:

“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. The income is not the subject of the tax: it is the basis for determining the amount of the tax.”
This means that the "item" (type) of income (interest, compensation for services, dividends, etc.) that the activity generates is the MEASURE of the tax. The "activities and privileges" that generate the income are the SUBJECTS of the tax.

The only time that income is taxable is if it is derived from an "activity" that is taxable by Congress. Due to Constitutional restrictions on Congress' power to impose a broad income tax, only activities related to international and possessions commerce are taxed (including the DOMESTIC income of foreigners).
Government lawyers deliberately separated the measures of the tax from the subjects of the tax by thousands of pages so that the "connection" would not be made. How did they do this? The income tax is imposed on the "taxable income" of individuals in Subchapter A, NOT all income. Only income derived from taxable activities is what becomes "taxable income" (taxable "gross income" minus allowable deductions). Therefore, federal income taxes may be owed on such

income. And if you owe federal income taxes, you are required to pay them whether you like it or not. Required means that it is mandatory. But the list of taxable "activities" are located in the Subchapter N, Section 861 regulations, thousands of pages away from where the tax is imposed in Subchapter A. ALL individuals with domestic income (the incomes of most Americans) must go to the Section 861 regulations to determine if the activities that generate their income are taxable or not. Section 861 ("Income from sources within the United States") contains the critical regulation 1.861-8, entitled "Computation of taxable income from sources within the United States..." It is in a subsection of this critical regulation (1.861-8(f)(1)) that ALL the taxable activities are found. But they are ALL related to international and possessions commerce (including the domestic income of foreigners, since this is part of "commerce with foreign nations" or international commerce). The domestic incomes of residents of the United States (US citizens AND resident aliens) are NOT shown to be taxable under the Section 861 regulations (or anywhere else in the law), because Congress cannot tax them. [Foreigners that live and work in the United States are called "resident aliens."]

Therefore, according to the written law, the domestic activities of residents of the United States (Americans and resident aliens) are NOT shown to be taxable, so the domestic income derived from such activities does not become taxable "gross income."
This is without question the biggest government financial fraud in history. You may ask why it is a fraud if the law is correctly written? Government lawyers have been knowingly misrepresenting the LIMITED SCOPE of the law to the public for generations, hiding the truth ever deeper in the law. Treasury Department lawyers not only wrote the regulations that prove that most incomes are not taxed, but are STILL actively directing the IRS to collect taxes not owed by written law. The significance of Subchapter N is not new. The law writers made it very difficult to make the connection from where the tax is imposed (Subchapter A) to the critical regulations under Section 861 in Subchapter N by reading the law alone. But for decades, specific directions to Section 861 have always been in the INDEXES of the USC and CFR. For domestic income these entries direct the reader to Section 861. * USC Index: Gross income, sources within U.S., see 861 * USC Index: Deductions, Taxable income from within U.S., see 861 * USC Index: Taxable income, Sources within U.S., see 861 * CFR Index: “Income from sources inside or outside U.S., determination of sources of income, 26 CFR 1 ( 1.861-1--1.864-8T).” To see just how critical Section 861 and its regulations are, take a peek at this robotic and objective "data mining" website ( and then come back here (you should go back later to see how all roads lead to Section 861). All roads lead to Section 861 for determining taxable income (which is precisely what everyone must do). There are many accountants, lawyers, members of the public who agree that the evidence is irrefutable. These are the details behind the upcoming film that shows that the federal domestic income tax is a FRAUD:

(click on image to see a 4 minute trailer)

America: From Freedom To Fascism

[For those new to Section 861, below is a short course that takes you through the evidence in the law]

NOTE: This website has always been protected by the First Amendment; it has NEVER given tax advice or told anyone what to do (whether to file, not file, etc.). It is purely educational, encouraging and enabling the public to look at the evidence in the law for themselves (instead of never having seen the law). This can be verified using the "Wayback Machine" (website archives); look particularly at the first year 2000.

Subchapter N and its predecessors have contained this critical information for many years; the law has been limited in scope since 1916. But the law was much simpler to understand in 1939 and earlier (see short course on 861 below, which links to some of the earlier law).
Take a look at the instructions for the Form 1040 under "Income" (PDF, two pages only). It is 142 pages long, but on page 22 it specifically says that the reader MUST report foreign source income (international commerce). It DOES NOT say that domestic source income must be reported. This pattern is seen in other publications. The law does not lie and the evidence in over 80 years of the law will not go away. Although the written evidence in the law both past and present is overwhelming, lawyers in the DOJ, White House, other agencies and current politicians continue to knowingly engage in the most massive government financial fraud in recorded civilization. This is a mockery of the rule of written law. The government does NOT obey the laws that they write; the laws that they demand that we obey.

What the law means is not a matter of "opinion"; the words of the regulations are what the law means and they are FINAL.
For the last seven years, the Internet has helped the public become aware of the Section 861 regulations. In direct violation of the First Amendment Constitutional right of Freedom of Speech and criminal statutes designed to prevent government misconduct, White House, Treasury Department, Department of Justice and other executive branch lawyers and their agents have been actively attempting to keep the public from seeing the evidence in the Section 861 regulations that proves most Americans and resident aliens have been deceived into paying federal income taxes

not owed by law. They have: Refused to show the public the law that taxes the domestic incomes of residents of the United States. Tried to shut down all websites that discuss the significance of the Section 861 regulations. Refused to answer questions about the Section 861 regulations; Subchapter N government "experts" REFUSE to talk about or even approach the Section 861 regulations. Actively prosecuted those attempting to show the Section 861 regulations to the public. The words of the law are what matter. Keeping the public from seeing and understanding the importance of the words in the Section 861 regulations is no longer possible with the power of computer search engines (see Beyond debate, over and over again the robotic search engines end up in Section 861, finding all the critical words having to do with determining taxable income. The PDF version of the Taxable Income report is a comprehensive proof of the evidence in the law, along with the critical regulations (at the end), so that you can see the law foryourself. For those new to Section 861, here is a short course that will take you through the evidence in the law. The video version ("Theft By Deception") will be available shortly. Everyone should independently verify what the law says using government websites (the short course includes links to the Section 861 regulations, with the critical words underlined so that they will not get lost). If the law specifically says that you owe federal income taxes (that is, that your activities are taxable) then you MUST pay these taxes whether you "like" it or not. If you do not owe federal income taxes, then, like any other tax you do not owe, you do nothing. Go to the law and see for yourself. Section 861 regulations