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Tax Protester 861 Argument
The 861 argument is a statutory argument used by tax protesters in the United States, which interprets a portion of the Internal Revenue Code as invalidating certain applications of income tax. The argument has uniformly been held by courts to be incorrect, and persons who have cited the argument as a basis for refusing to pay income taxes have been penalized, and in some cases jailed. Description of the argument Internal Revenue Code section 861, entitled "Income from sources within the United States", is a provision of the Internal Revenue Code which delineates that some kinds of income shall be treated as income from sources within the United States, namely income of nonresident alien individuals, and certain foreign corporations, but it is not an exhaustive list of taxable income—the definitions in the section apply only to that section. The language of Section 861 is occasionally cited by tax protesters who claim that the statute excludes some portion of the income of U.S ...
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Tax Protester Statutory Arguments
Tax protesters in the United States have advanced a number of arguments asserting that the assessment and collection of the federal income tax violates statutes enacted by the United States Congress and signed into law by the President. Such arguments generally claim that certain statutes fail to create a duty to pay taxes, that such statutes do not impose the income tax on wages or other types of income claimed by the tax protesters, or that provisions within a given statute exempt the tax protesters from a duty to pay. These statutory arguments are distinguished from, although related to, constitutional, administrative and general conspiracy arguments. Statutory arguments presuppose that Congress has the constitutional power to assess a tax on incomes, but that the Congress has simply failed to levy the tax by enacting a specific statute. Definition of the terms "state" and "includes" In connection with various arguments that the Federal income tax should not apply to citizen ...
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Illinois
Illinois ( ) is a U.S. state, state in the Midwestern United States, Midwestern United States. Its largest metropolitan areas include the Chicago metropolitan area, and the Metro East section, of Greater St. Louis. Other smaller metropolitan areas include, Peoria metropolitan area, Illinois, Peoria and Rockford metropolitan area, Illinois, Rockford, as well Springfield, Illinois, Springfield, its capital. Of the fifty U.S. states, Illinois has the List of U.S. states and territories by GDP, fifth-largest gross domestic product (GDP), the List of U.S. states and territories by population, sixth-largest population, and the List of U.S. states and territories by area, 25th-largest land area. Illinois has a highly diverse Economy of Illinois, economy, with the global city of Chicago in the northeast, major industrial and agricultural productivity, agricultural hubs in the north and center, and natural resources such as coal, timber, and petroleum in the south. Owing to its centr ...
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Tax Protesters
A tax protester is someone who refuses to pay a tax claiming that the tax laws are unconstitutional or otherwise invalid. Tax protesters are different from tax resisters, who refuse to pay taxes as a protest against a government or its policies, or a moral opposition to taxation in general, not out of a belief that the tax law itself is invalid. The United States has a large and organized culture of people who espouse such theories. Tax protesters also exist in other countries. Legal commentator Daniel B. Evans has defined tax protesters as people who "refuse to pay taxes or file tax returns out of a mistaken belief that the federal income tax is unconstitutional, invalid, voluntary, or otherwise does not apply to them under one of a number of bizarre arguments" (divided into several classes: constitutional, conspiracy, administrative, statutory, and arguments based on 16th Amendment and the "861" section of the tax code; see the Tax protester arguments article for an overview ...
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Cheek V
The cheeks ( la, buccae) constitute the area of the face below the eyes and between the nose and the left or right ear. "Buccal" means relating to the cheek. In humans, the region is innervated by the buccal nerve. The area between the inside of the cheek and the teeth and gums is called the vestibule or buccal pouch or buccal cavity and forms part of the mouth. In other animals the cheeks may also be referred to as jowls. Structure Humans Cheeks are fleshy in humans, the skin being suspended by the chin and the jaws, and forming the lateral wall of the human mouth, visibly touching the cheekbone below the eye. The inside of the cheek is lined with a mucous membrane (buccal mucosa, part of the oral mucosa). During mastication (chewing), the cheeks and tongue between them serve to keep the food between the teeth. Other animals The cheeks are covered externally by hairy skin, and internally by stratified squamous epithelium. This is mostly smooth, but may have caudally ...
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Eddie Ray Kahn
Eddie Ray Kahn is an American tax protester. Kahn is currently in prison for tax crimes, with a tentative release date of 2026.See generally inmate number 18325-008, Federal Bureau of Prisons, United States Department of Justice, aSnipes Is Acquitted of Tax Felonies
Feb. 1, 2008 by ,
Kahn founded the group American Rights Litigators and ran the for-profit businesses "Guiding Light of God Ministries" and "Eddie Kahn and Associates." According to the U.S. Justice Department, all three organizations are or w ...
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Wesley Snipes
Wesley Trent Snipes (born July 31, 1962) is an American actor, film producer, and martial artist. His prominent film roles include '' Major League'' (1989), ''New Jack City'' (1991), ''White Men Can't Jump'' (1992), ''Passenger 57'' (1992), '' Rising Sun'' (1993), '' Demolition Man'' (1993), ''To Wong Foo, Thanks for Everything! Julie Newmar'' (1995), ''U.S. Marshals'' (1998), ''The Expendables 3'' (2014), '' Coming 2 America'' (2021), and the ''Blade'' film trilogy (1998–2004), portraying Blade. In television, he is known for his role on '' The Player'' (2015). Snipes was nominated for the Independent Spirit Award for Best Supporting Male for his work in ''The Waterdance'' (1992) and won the Volpi Cup for Best Actor for his performance in the film ''One Night Stand'' (1997). He formed a production company, Amen-Ra Films, in 1991, and a subsidiary, Black Dot Media, to develop projects for film and television. He has been training in martial arts since the age of 12, earning a ...
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Certified Public Accountant
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience. Continuing professional education (CPE) is also required to maintain licensure. Individuals who have been awarded the CPA but have lapsed in the fulfillment of the required CPE or who have requested conversion to inactive status are in many states permitt ...
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Making False Statements
Making false statements () is the common name for the United States federal process crime laid out in Section 1001 of Title 18 of the United States Code, which generally prohibits knowingly and willfully making false or fraudulent statements, or concealing information, in "any matter within the jurisdiction" of the federal government of the United States, even by merely denying guilt when asked by a federal agent.Lauren C. HennesseyNo Exception for No: Rejection of the Exculpatory No Doctrine ''Journal of Criminal Law & Criminology'', Vol. 89 (spring 1998). A number of notable people have been convicted under the section, including Martha Stewart, Rod Blagojevich, Michael T. Flynn, Rick Gates, Scooter Libby, Bernard Madoff, and Jeffrey Skilling. This statute is used in many contexts. Most commonly, prosecutors use this statute to reach cover-up crimes such as perjury, false declarations, and obstruction of justice and government fraud cases. Its earliest progenitor was the Fa ...
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Sixteenth Amendment To The United States Constitution
The Sixteenth Amendment (Amendment XVI) to the United States Constitution allows Congress to levy an income tax without apportioning it among the states on the basis of population. It was passed by Congress in 1909 in response to the 1895 Supreme Court case of '' Pollock v. Farmers' Loan & Trust Co.'' The Sixteenth Amendment was ratified by the requisite number of states on February 3, 1913, and effectively overruled the Supreme Court's ruling in ''Pollock''. Prior to the early 20th century, most federal revenue came from tariffs rather than taxes, although Congress had often imposed excise taxes on various goods. The Revenue Act of 1861 had introduced the first federal income tax, but that tax was repealed in 1872. During the late nineteenth century, various groups, including the Populist Party, favored the establishment of a progressive income tax at the federal level. These groups believed that tariffs unfairly taxed the poor, and they favored using the income tax to shif ...
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United States
The United States of America (U.S.A. or USA), commonly known as the United States (U.S. or US) or America, is a country primarily located in North America. It consists of 50 states, a federal district, five major unincorporated territories, nine Minor Outlying Islands, and 326 Indian reservations. The United States is also in free association with three Pacific Island sovereign states: the Federated States of Micronesia, the Marshall Islands, and the Republic of Palau. It is the world's third-largest country by both land and total area. It shares land borders with Canada to its north and with Mexico to its south and has maritime borders with the Bahamas, Cuba, Russia, and other nations. With a population of over 333 million, it is the most populous country in the Americas and the third most populous in the world. The national capital of the United States is Washington, D.C. and its most populous city and principal financial center is New York City. Paleo-Americ ...
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United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ...
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Revenue Act Of 1913
The Revenue Act of 1913, also known as the Underwood Tariff or the Underwood-Simmons Act (ch. 16, ), re-established a federal income tax in the United States and substantially lowered tariff rates. The act was sponsored by Representative Oscar Underwood, passed by the 63rd United States Congress, and signed into law by President Woodrow Wilson. Wilson and other members of the Democratic Party had long seen high tariffs as equivalent to unfair taxes on consumers, and tariff reduction was President Wilson's first priority upon taking office. Following the ratification of the Sixteenth Amendment in 1913, Democratic leaders agreed to seek passage of a major bill that would dramatically lower tariffs and implement an income tax. Underwood quickly shepherded the revenue bill through the House of Representatives, but the bill won approval in the United States Senate only after extensive lobbying by the Wilson administration. Wilson signed the bill into law on October 3, 1913. The Rev ...
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