Does Pearl Jam Pay Income Tax? Do You? Should You? READ THIS!
DriftingByTheStorm
Posts: 8,684
YOUR GOVERNMENT IS LYING TO YOU!
Local attorney acquitted on federal income tax charges
Cryer stopped filing income taxes more than 10 years ago
July 13, 2007
By Loresha Wilson
ljwilson@gannett.com
http://www.shreveporttimes.com/apps/pbcs.dll/article?AID=/20070713/NEWS03/707130321/1002/NEWS
A Shreveport attorney who has challenged the government for years on the legality of filing federal income taxes has been acquitted on charges he failed to file returns.
A federal jury unanimously found Tommy Cryer not guilty this week on two misdemeanor counts of failure to file.
And according to Cryer, the prosecution dismissed two felony charges of tax evasion prior to trial.
Attempts by The Times on Thursday to reach U.S. Attorney Donald Washington or Bill Flanagan, first assistant U.S. attorney, were not successful. Calls made to the two were not immediately returned.
"The court could not find a law that makes me liable or makes my revenues taxable," Cryer said. "The Supreme Court has ruled that the government cannot impose an income tax on anything but the profits and gains. When you work for someone you give your service and labor in exchange for money, so everything you make is not profit or gain. You put something into it."
Cryer was indicted last year on two counts of tax evasion. The indictment alleged he evaded payment of $73,000 in income tax to the Internal Revenue Service during 2000 and 2001.
Cryer created a trust listing himself as the trustee, and received payments of dividends, interest and stock income to that trust, according to the indictment. He also was accused of concealing his receipt of the sources of income from the IRS by failing to file a tax return on behalf of that trust.
"I determined that my personal earnings were not 100 percent profits, some were income," Cryer said. "I refuse to file, I refuse to pay unless they can show me I have a lawful reason to pay."
"What I earned was my own personal labor. I am giving something in exchange. I'm giving my property and I don't belong to anyone else."
Cryer says he stopped filing returns more than 10 years ago after he investigated claims that income tax was a sham. He contends the law doesn't actually tax personal earning.
WATCH THIS:
http://video.google.com/url?docid=5232639329002339531&esrc=sr1&ev=v&q=fiat%2Bempire&srcurl=http%3A%2F%2Fvideo.google.com%2Fvideoplay%3Fdocid%3D5232639329002339531&vidurl=%2Fvideoplay%3Fdocid%3D5232639329002339531%26q%3Dfiat%2Bempire%26total%3D57%26start%3D0%26num%3D10%26so%3D0%26type%3Dsearch%26plindex%3D0&usg=AL29H20H8dvasDO4bPYKVzra9K8Y7ZcoCw
http://video.google.com/url?docid=-1656880303867390173&esrc=sr1&ev=v&q=FREEDOM%2BFASCISM&srcurl=http%3A%2F%2Fvideo.google.com%2Fvideoplay%3Fdocid%3D-1656880303867390173&vidurl=%2Fvideoplay%3Fdocid%3D-1656880303867390173%26q%3DFREEDOM%2BFASCISM%26total%3D1074%26start%3D0%26num%3D10%26so%3D0%26type%3Dsearch%26plindex%3D0&usg=AL29H23cUxnWDIcWtzphfH18FATuFQkeMw
Local attorney acquitted on federal income tax charges
Cryer stopped filing income taxes more than 10 years ago
July 13, 2007
By Loresha Wilson
ljwilson@gannett.com
http://www.shreveporttimes.com/apps/pbcs.dll/article?AID=/20070713/NEWS03/707130321/1002/NEWS
A Shreveport attorney who has challenged the government for years on the legality of filing federal income taxes has been acquitted on charges he failed to file returns.
A federal jury unanimously found Tommy Cryer not guilty this week on two misdemeanor counts of failure to file.
And according to Cryer, the prosecution dismissed two felony charges of tax evasion prior to trial.
Attempts by The Times on Thursday to reach U.S. Attorney Donald Washington or Bill Flanagan, first assistant U.S. attorney, were not successful. Calls made to the two were not immediately returned.
"The court could not find a law that makes me liable or makes my revenues taxable," Cryer said. "The Supreme Court has ruled that the government cannot impose an income tax on anything but the profits and gains. When you work for someone you give your service and labor in exchange for money, so everything you make is not profit or gain. You put something into it."
Cryer was indicted last year on two counts of tax evasion. The indictment alleged he evaded payment of $73,000 in income tax to the Internal Revenue Service during 2000 and 2001.
Cryer created a trust listing himself as the trustee, and received payments of dividends, interest and stock income to that trust, according to the indictment. He also was accused of concealing his receipt of the sources of income from the IRS by failing to file a tax return on behalf of that trust.
"I determined that my personal earnings were not 100 percent profits, some were income," Cryer said. "I refuse to file, I refuse to pay unless they can show me I have a lawful reason to pay."
"What I earned was my own personal labor. I am giving something in exchange. I'm giving my property and I don't belong to anyone else."
Cryer says he stopped filing returns more than 10 years ago after he investigated claims that income tax was a sham. He contends the law doesn't actually tax personal earning.
WATCH THIS:
http://video.google.com/url?docid=5232639329002339531&esrc=sr1&ev=v&q=fiat%2Bempire&srcurl=http%3A%2F%2Fvideo.google.com%2Fvideoplay%3Fdocid%3D5232639329002339531&vidurl=%2Fvideoplay%3Fdocid%3D5232639329002339531%26q%3Dfiat%2Bempire%26total%3D57%26start%3D0%26num%3D10%26so%3D0%26type%3Dsearch%26plindex%3D0&usg=AL29H20H8dvasDO4bPYKVzra9K8Y7ZcoCw
http://video.google.com/url?docid=-1656880303867390173&esrc=sr1&ev=v&q=FREEDOM%2BFASCISM&srcurl=http%3A%2F%2Fvideo.google.com%2Fvideoplay%3Fdocid%3D-1656880303867390173&vidurl=%2Fvideoplay%3Fdocid%3D-1656880303867390173%26q%3DFREEDOM%2BFASCISM%26total%3D1074%26start%3D0%26num%3D10%26so%3D0%26type%3Dsearch%26plindex%3D0&usg=AL29H23cUxnWDIcWtzphfH18FATuFQkeMw
If I was to smile and I held out my hand
If I opened it now would you not understand?
If I opened it now would you not understand?
Post edited by Unknown User on
0
Comments
http://seanbriceart.com/
http://www.mikecann.net/2009/02/best-smoking-song-poll.html
Vote on Our Best Smoking Poll with Pearl Jam song!
"You damn well can't lick the system,but you can sure give it a good fondeling."-sleazy estate man(Hugh Laurie on A bit of Fry and Laurie)
"Judas Priest on a two stroke moped!"(Stephen Fry)
I thought the world...Turns out the world thought me
well
this is kinda wrong...sorry your viewpoint seems angry to me
if you choose look at it like this then one could say because of conservative fearmongers we spend way more tax money for bombs and tanks and men in Iraq which we'll have to rebuild costing taxpayers even more.
Don't blame it on the poor my friend...you might be one someday
Maybe I will be poor someday, and actually kind of am now. However, I work hard and have never taken a hand out from the government and never will. You labeling conservatives fearmongers is completely false and just propaganda to try to get across a fallacious point. My viewpoint is not angry it is realistic. Not paying taxes is stupid considering how much money it takes to run this bureaucratic government. Liberals want big government and control of everything we do (although they always taught free speech even know they don't want you to say anything they disagree with). This lawyer needs to pay what he owes. Under his argument nobody would have to pay taxes and there would be chaos. Which may be nice so that people who take so much might actually have to get off of their ass and work.
I thought the world...Turns out the world thought me
http://www.mikecann.net/2009/02/best-smoking-song-poll.html
Vote on Our Best Smoking Poll with Pearl Jam song!
wahhhhhhhh mexicans is takin my jobz! oh noes!@!
If you are poor and hungry and have children you will LIE, STEAL, CHEAT, DECEIVE and take all the HANDOUTS you can get to feed your babies NEVER say NEVER.
I guess I'm changing the tone of the thread, Taxes are a necessary evil, but it always bothers me that shallow minds want to blame the poor unemployed and handicapped when the CEO of General Electric makes 350 million a year and can hide away that money from taxes as easily as the Hollywood Elite. The CEO of the major corporations make alot more than the folk in Movie Land.
The point is to wake people up to the scam that is Personal Income Tax.
Please Watch:
Tom Cryer on Federal Income Tasx (This is the man who just BEAT THE TAX!)
Four Videos, starting "Federal Income Tax: Segement 1"
http://video.google.com/url?docid=-1681881378994921065&esrc=sr2&ev=v&q=tom%2Bcryer%2Btax&srcurl=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3D6KjBy_qp4Zc&vidurl=%2Fvideoplay%3Fdocid%3D-1681881378994921065%26q%3Dtom%2Bcryer%2Btax%26total%3D9%26start%3D0%26num%3D10%26so%3D0%26type%3Dsearch%26plindex%3D1&usg=AL29H23xfcNbJr90Ckp8cIlFKkmVMbMaNA
America: From Freedom To Fascism (by Aaron Russo)
http://video.google.com/url?docid=-1656880303867390173&esrc=sr1&ev=v&q=freedom%2Bfascism&srcurl=http%3A%2F%2Fvideo.google.com%2Fvideoplay%3Fdocid%3D-1656880303867390173&vidurl=%2Fvideoplay%3Fdocid%3D-1656880303867390173%26q%3Dfreedom%2Bfascism%26total%3D1116%26start%3D0%26num%3D10%26so%3D0%26type%3Dsearch%26plindex%3D0&usg=AL29H20bHMtJkK0nzTikCZKBByBsEqTuig
If you want to be scared shitless, go to
http://www.Zeitgeistmovie.com
WATCH THE IRS COMMISIONER DODGE THE QUESTION:
http://video.google.com/url?docid=-1623838328974046647&esrc=sr1&ev=v&q=irs%2Bcommissioner&srcurl=http%3A%2F%2Fwww.youtube.com%2Fwatch%3Fv%3D6Xb3pKzWikk&vidurl=%2Fvideoplay%3Fdocid%3D-1623838328974046647%26q%3Dirs%2Bcommissioner%26total%3D33%26start%3D0%26num%3D10%26so%3D0%26type%3Dsearch%26plindex%3D0&usg=AL29H23fSz1W0S5PGSAV3IcssSTb6BzBGQ
[ Note, the deputy commsioner (the woman) refers to THIS document: http://www.irs.gov/pub/irs-utl/friv_tax.pdf ] ... she NEVER specificaly mentions INCOME tax when saying "numerous court cases give us the power to tax" ... WHAT TAX, lady? INCOME Tax? FUCK NO. Notice the document linked has NO AUTHOR, DATE, CONTROL NUMBER, STAMP, SEAL, OFFICAL MARK, SIGNATURE ...
also,
read here:
http://givemeliberty.org/RTPLawsuit/Update2005-01-26.htm
Notice that the givemeliberty people were told that the ABOVE IRS DOCUMENT was the response they were issued (it is NOW marked 2006, which indicates it has since been updated, but it still is the same pile of BS) ... hey ... JUST TAKE THE FIRST CLAIM & LAW as an example of the bullshit ... the document says:
from : http://www.irs.gov/pub/irs-utl/friv_tax.pdf
A. The Voluntary Nature of the Federal Income Tax System
1. Contention: The filing of a tax return is voluntary.
Some assert that they are not required to file federal tax returns because
the filing of a tax return is voluntary. Proponents point to the fact that the
IRS itself tells taxpayers in the Form 1040 instruction book that the tax
system is voluntary. Additionally, the Supreme Court’s opinion in Flora v.
United States, 362 U.S. 145, 176 (1960), is often quoted for the
proposition that "[o]ur system of taxation is based upon voluntary
assessment and payment, not upon distraint."
The Law: The word “voluntary,” as used in Flora and in IRS publications,
refers to our system of allowing taxpayers to determine the correct amount
of tax and complete the appropriate returns, rather than have the
government determine tax for them. The requirement to file an income tax
return is not voluntary and is clearly set forth in sections 6011(a), 6012(a),
et seq., and 6072(a). See also Treas. Reg. § 1.6011-1(a).
notice this ... The truth is, there are ONLY TWO SECTIONS of US Code which make you "liable" to FILE a return ... but NOT REALLY
HERE:
( taken from: http://caselaw.lp.findlaw.com/scripts/ts_search.pl?title=26&sec=6011 )
"When required by regulations prescribed by the Secretary any
person made liable for any tax imposed by this title, or with
respect to the collection thereof, shall make a return or statement"
Notice that Sec 6011 says "WHEN REQUIRED"
Ok. So what section makes me REQUIRED?
Oh ... is it Section 6012?
Hmm ...
Well, again, according to the findlaw page for 6012, we have:
"Returns with respect to income taxes under subtitle A shall be
made by the following:"
Hmm. That's funny ... so we only have to file WHEN REQUIRED, and then those that are told to file are only told that they "SHALL" file, not that they "shall be REQUIRED to file" ...
Irwin Schiff has spent over THIRTEEN years in jail for standing on his conviction that the IRS is a sham ... here is his 300 page plus book which will describe to you this sham ...
Irwin Schiff's Book:
http://www.paynoincometax.com/federalmafia.htm
OR direct PDF link:
http://www.paynoincometax.com/pdf/federal_mafia.pdf
GO TO PAGE 55 ... read what Irwin has to say about Section 2012 and the word "SHALL" ... he sites MULTIPLE SUPREME COURT and FEDERAL COURT cases that rule that the word "SHALL" will be "CONSTRUED AS 'MAY' " UNLESS A CONTRARY CONTENTION IS MANIFEST" among other quotes that say essentially the same ...
SO BASICALY
We MAY file a return IF REQUIRED by a law\statute that DOES NOT EXIST!
OH
and then read
here:
http://www.givemeliberty.org/RTP2/UPDATES/Update2006-06-09.htm
Well,
that's it for now people.
Are you thinking yet, at least?
I can't seem to find much more than that and a misconstrued 16th ammendment that make me liable to pay tax.
I am gonna plow through more of that Irwin Schiff book to check some things (if you do so, be sure you recognize that the code was updated in 26 so that some of what he sites by number you have to dig around a bit for, since the code has shifted a bit, but still remains the same in its intent as what he is describing)
Lets STOP ARGUING IF WE SHOULD PAY TAX and talk about IF WE ARE REQUIRED TO PAY TAX >..
i can't find ANYTHING!
If I opened it now would you not understand?
Find shapes in the clouds.
Hear the murmur of the wind
and touch the cool water.
Walk softly,
we are intruders,
tolerated briefly
In an infinite universe.
Good question.
Unfortunately I haven't come across that answer yet.
But Irwin Schiff has another book about how to GET YOURSELF OUT OF SOCIAL SECURITY ... i'm sure it's no picnic either, but apparently there IS a way ...
The only way I can think of to get your money back is to file a false deductions claim but that makes you criminaly liable, i believe.
Basically you have be in a position where you OWE more than you have currently WITHHELD in order to get this to work for you (if you CAN even get it to work for you) ... thats the BRILLIANT part of the government "scheme" is that YOUR JOB fucks you out of your tax money before you get a chance to argue ...
hopefully enough people will research this over the next few years as to make some sort of ruckus that gets noticed?
I'll update if i figure out a way to get it back with OUT incriminating yourself, but i'm doubting it's possible.
Good SCAM huh !??!
:(
If I opened it now would you not understand?
EV Solo: 7/11/11 11/12/12 11/13/12
Sir, you are mistaken. Property taxes fund schools, roads are paid for thru gasoline taxes ($.43/gal I believe is the current rate) and tolls.
Food for thought:
President's Private Sector Survey On Cost Control
A Report to The President (Reagan)
January 15, 1984. Available from the Congressional Research Service.
The excerpt below can be found on page 12.
* With two-thirds of everyone's personal income taxes wasted or not collected, 100% of what is collected is absorbed solely by interest on the Federal Government contributions to transfer payments.
* In other words, all individual income tax revenues are gone before one nickel is spent on the services which taxpayers expect from their government.
Thanx Driftin for the post, I actually just read up on the Cryer case thru WhatReallyHappened.com. I've seen A:FTF, The Money Masters, Fiat Empire, haven't yet taken in Zeitgeist.
Truth be told, my mind still is trying to reject all that I've seen, but at its core, it all really does make sense...
-The Duke
You don't have to run and hide away
It's okay, it's okay
I love you anyway
2007: Pearl Jam concert in Düsseldorf (21. June)
2007: Chris Cornell concert in Kristiansand (2. July)
2007: The Who concert in Kristiansand (4. July)
http://www.mikecann.net/2009/02/best-smoking-song-poll.html
Vote on Our Best Smoking Poll with Pearl Jam song!
http://www.law.cornell.edu/constitution/constitution.amendmentxvi.html
Amendment XVI
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration.
There are hundreds of cases where the taxpayer's lost their cases and had to file and pay back taxes (and usually serve jail time). I haven't seen this case before and would like to see why they won. I bet it was something procedural, like the gov't forgot to file something.
I am always amazed when someone takes this position that they do not have to pay taxes. Are these people so much SMARTER than everyone else? I doubt it.
Just in case you think its a good idea, remember that the govt really really will try to make your life miserable. The only reason the current tax system works is because ov voluntary compliance. They do not want everyone in the country to stop filing and paying taxes. So if they catch you, they will try to make an example of you and hit you with jail time and fines. I've known taxpayers who got caught for back taxes and the legal fees and penalties usually are twice or even triple what the original tax would have been.
So if you are going to try this, have enough saved to pay your attorney,,,
If anyone needs any tax advice catch me between acts at lollapolooza...
arriving safely in an attractive and well preserved body, but rather to
slide in sideways, BBQ sandwich in one hand, cold beer in the other,
body thoroughly used up, totally worn out, and screaming "Woo Hoo what a
ride" ! Unknown
You all realize that Social Security was ORIGINALLY SCHEMED UP by Otto von Bismarck of Prussia in ORDER to FUND WAR?
Widely quoted on the internet:
"He wanted to find a way to con people into believing that they were going to get something from the state, without its actually having to deliver. He asked an actuary how long most people could be expected to live. The answer was 65 years. Bismarck then set the age of eligibility for his social security system at 65, knowing full well that most of the people would have died before they received a dime from the system. In spite of this, the system was wildly popular. "
YAY SOCIAL SECURITY ! ! !
If I opened it now would you not understand?
Per Cryer:
This is THE ONLY SECTION that MAKES ANYONE LIABLE TO PAY:
http://uscode.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00001461----000-.html
Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter.
Now click back up to "Chapter 3" from there:
Subchapter A—Nonresident Aliens and Foreign Corporations
Subchapter B—Application of Withholding Provisions
So Every Person UNDER CHAPTER 3 is required to file ... WHO IS THAT?
Nonresident Aliens And Foreign Corporations.
Hmm.
?
Can ANYONE SHOW ME THE LAW?
And the 16th Ammendment fails to DEFINE "income", but it seems irrelevant if the Tax Code of Title 26 fails to MAKE YOU LIABLE to pay!
???
If I opened it now would you not understand?
http://uscode.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000001----000-.html
This is for PERSONAL INCOMES:
all it says is "a tax is herby IMPOSED"
but AM I LIABLE TO PAY IT?
Hmm.
Apparently not.
Which must be why the tax is VOLUNTARY!
AHAH!
???
Where did my tax attorney go?
Oh wait.
I know. This isn't very good for your business is it?
If I opened it now would you not understand?
The Constitution doesn't need to define it. The term income has a universally accepted definition:
income definition
n.
1. The amount of money or its equivalent received during a period of time in exchange for labor or services, from the sale of goods or property, or as profit from financial investments.
The U.S. Constitution is the highest law in the land and it states that the federal government may tax our incomes. The IRS derives its power from this and therefore no further law is needed.
I thought the world...Turns out the world thought me
I thought the world...Turns out the world thought me
I agree about the CEOs and major corporations. They steal a lot, but they don't tell me how to run my life, only they try through their products. It's our own fault for making them super rich by bowing down to consumerism.
I thought the world...Turns out the world thought me
I thought the world...Turns out the world thought me
what about families that lose their jobs due to outsourced corporate greed?
is it their fault they had children when they had a steady job? You sound a little like a Bigot.
Bad things happen to good people as well so you need to support your fellow man when he's down. I'm not religious or anything but weren't we taught that in bible school
I may or may not agree about "income",
but tell me where in Title 26 it says i am "LIABLE" to pay this?
THIS IS A PORTION OF TOMMY CRYERS MEMORANDUM, the CASE HE PLEADED AND WON! (i have verified ALL of this section of his memorandum against the ACTUAL LAW as found in FINDLAW ... HE IS RIGHT. YOU ARE NOT HELD "LIABLE" to pay!)
THE INCOME TAX LAW DOES NOT "PLAINLY AND CLEARLY LAY" ANY TAX UPON DEFENDANT OR HIS REVENUE
The Internal Revenue Code does not "Plainly and Clearly Lay" any liability for an income tax on defendant.
The Income Tax Law, Subtitle A of Title 26, United States Code, imposes a tax on the taxable income of certain individuals in § 1:
"26 U.S.C. § 1. Tax Imposed.
"(a) Married individuals filing joint returns and surviving spouses
"There is hereby imposed on the taxable income of —
"(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
"(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
. . .
"(b) Heads of households
"There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:
. . .
"(c) Unmarried individuals (other than surviving spouses and heads
of households)
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"There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:
. . .
"(d) Married individuals filing separate returns
"There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table: . . ."
(emphasis added)
but this section does not designate anyone as liable for the payment of the tax.
It should be noted at this point that titles and headings, such as "Married individuals and surviving spouses filing joint returns" and "Heads of households" are not part of the law and have absolutely no legal effect. 26 U.S.C. § 7806. Therefore, the actual statute commences with "There is hereby imposed . . ." The imposition of the tax is on taxable income, only, not on any person or entity. In contrast, see 26 U.S.C. § 884, discussed more fully infra, which does impose a tax on an entity.
Subtitle A does, however, designate partners as liable for the taxes on income of a partnership, but only in their "individual" capacities (26 U.S.C. § 701)
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while certain partnerships are declared liable for excess recapture of credits (26 U.S.C. 704).
Foreign corporations are specifically designated as the party liable for payment of the "Branch profits tax" imposed by 26 U.S.C. § 884 (which, incidentally, does impose the tax on "any foreign corporation").
The only other party that is identified in the income tax law as liable for the payment of any income tax is revealed in 26 U.S.C. § 1461:
"Sec. 1461. Liability for withheld tax
"Every person required to deduct and withhold any tax under this chapter is hereby made liable for such tax and is hereby indemnified against the claims and demands of any person for the amount of any payments made in accordance with the provisions of this chapter."
(emphasis added)
"This chapter" is "Chapter 3 - Withholding Tax on Nonresident Aliens and Foreign Corporations". Thus the liable party in this instance is anyone withholding tax on nonresident aliens and foreign corporations.
There are no other references in Subtitle A (the income tax law) to anyone being liable for the tax imposed by § 1 other than those: partners (but only in their "individual" capacity); certain large partnerships in certain excess credit situations;
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foreign corporations; and those withholding taxes on nonresident aliens and foreign corporations.
There is only one other party that is identified as being liable for the income tax, but to find that party we have to journey outside the realm of the income tax law to "Subtitle C – Employment Taxes", where we find:
"Sec. 3403. Liability for tax
"The employer shall be liable for the payment of the tax required to be deducted and withheld under this chapter ["Subtitle C – Employment Taxes; Chapter 24 – Collection of Income Tax at Source on Wages"], and shall not be liable to any person for the amount of any such payment."
(emphasis and [bracketed material] added)
Thus, the only persons being assigned any liability for the income tax imposed by § 1 are those five instances — partners, certain large partnerships, foreign corporations, withholders of taxes on nonresident aliens and foreign corporations and those employers required by Chapter 24 of Subtitle C to withhold taxes on employees.
The absence, or near absence, of a statutory provision specifying exactly who is liable for a tax imposed is not customary. 26 U.S.C. §§ 2032A and 2056A specifically state who is liable for the Estate Tax; 26 U.S.C. § 3102(b) specifically
15
states who is liable for the FICA tax;: 26 U.S.C. § 3202 specifically states who is liablefor the Railroad Retirement Tax; 26 U.S.C. § 3505 specifically imposes liability for Employment Taxes; 26 U.S.C. §§ 4002 and 4003 specify not only who is primarily liable, but who is secondarily liablefor the Luxury Passenger Automobile Excise Tax. See also: 26 U.S.C. §§ 4051 and 4052 (Heavy Trucks and Trailers Excise Tax); 26 U.S.C. § 4071 (Tire Manufacture Excise Tax); 26 U.S.C. § 4219 (Manufacturers Excise Tax); 26 U.S.C. § 4401 (Tax on Wagers); 26 U.S.C. § 4411 (Wagering Occupational Tax); 26 U.S.C. § 4483 (Vehicle Use Tax); 26 U.S.C. § 4611 (Tax on Petroleum); 26 U.S.C. § 4662 (Tax on Chemicals); 26 U.S.C. § 4972 (Tax on Contributions to Qualified Employer Pension Plans); 26 U.S.C. § 4980B (Excise Tax on Failure to Satisfy Continuation Coverage Requirements of Group Health Plans); 26 U.S.C. § 4980D (Excise Tax on Failure to Meet Certain Group Health Plan Requirements); 26 U.S.C. § 4980F (Excise Tax on Failure of Applicable Plans Reducing Benefit Accruals to Satisfy Notice Requirements); 26 U.S.C. § 5005 (Gallonage Tax on Distilled Spirits); 26 U.S.C. § 5043 (Gallonage Tax on Wines); 26 U.S.C. § 5232 (Storage Tax on Imported Distilled Spirits); 26 U.S.C. § 5364 (Tax on Wine Imported in Bulk); 26 U.S.C. § 5418 (Tax on Beer Imported in Bulk); 26 U.S.C. § 5703 (Excise Tax on
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Manufacture of Tobacco Products); and 26 U.S.C. § 5751 (Tax on Purchase, Receipt, Possession or Sale of Tobacco Products), to name a few.
Considering the "standard in the drafting of taxation laws industry", particularly in view of the requirement of strict construction, the limitation of liability to those five instances cannot be assumed to have been an oversight. In this instance the only ones liable are those specifically named as liable, just as in any other tax provision.
If I opened it now would you not understand?