This is good, just the facts boiled down to two points, read the whole letter though.
Please Prosecute Me
Point 1: The federal income tax applies only to one’s “taxable income,” not to all income, and the income tax regulations (e.g. 26 CFR §§ 1.861-1(a)(1), 1.861-8(a)(1), 1.863-1(c)) clearly show that one’s taxable domestic income is to be determined under the rules of 26 USC § 861(b) and the related regulations beginning at 26 CFR § 1.861-8. (Other sections explain when income from outside of the U.S. is taxable.)
Point 2: So why does it matter whether we use those sections to determine our taxable domestic income? Because more than 80 years of statutory and regulatory history prove beyond any doubt that 26 USC § 861(b) and 26 CFR § 1.861-8 show income to be taxable only when it comes from certain types of international or foreign commerce. In other words, contrary to what “everyone knows,” most Americans do not receive taxable income, and do not owe federal income taxes.
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