Every tax law must clearly and
plainly identify three things: The subject of the tax; the amount of the tax;
and the persons or entities that are liable for the tax. Even a cursory review
of other tax laws, including all other federal tax laws, makes it obvious that
these three elements of any tax law must be present.
The income tax
law, however, is the only instance where there is no clear liability provision.
The only clear liability provision is § 1461, which assigns liability for
the tax to those required to withhold taxes on Nonresident Aliens! In fact, the
term "Individual", as in "a tax is hereby imposed upon the taxable income of
[married, single, etc.] individuals," is defined in 26 C.F.R. §
1.1441-1(c)(3) as a nonresident alien.
While 26 U.S.C. § 3403,
which is not part of the income tax law, does require employers to withhold
income tax owed by their employees, there is no law that makes the employee
liable for the tax. It is not by accident that the term "employee" applicable
to § 3403 only includes government employees and officers (not employees)
of corporations.
Thus, there is no law making the average working
American liable for any income tax.
Other Sites:
Ron Paul: 2008
Congressman Ron Paul (R-Texas) is the
leading advocate for freedom in our nation’s capital. As a member of the
U.S. House of Representatives, Dr. Paul tirelessly works for limited
constitutional government, low taxes, free markets, and a return to sound
monetary policies. He is known among his congressional colleagues and his
constituents for his consistent voting record. Dr. Paul never votes for
legislation unless the proposed measure is expressly authorized by the
Constitution.
TAX
FOUNDATION'S STATE FINANCE SECTION
The goal of the Tax
Foundation's State Tax Policy and Data section is to provide a comprehensive
resource for information on tax and spending policy in the 50 U.S. states.
Taxes
by State - compare tax burdens to find the most
tax-friendly...
If you plan to move to another state when you
retire, examine the tax burden you’ll face when you arrive. State taxes
are increasingly important to everyone, but retirees have extra cause for
concern since their income may be fixed.
TAXES
03-9, Michigan State Income Tax
Withholding
Beginning with wages paid for Pay Period 07, the state of
Michigan will make the following changes to state income tax withholdings:
Michigan
State Income Tax Information
You must file a return
if you owe tax, are due a refund, or your adjusted gross income exceeds your
exemption allowance. If you file a federal return, you should also file a
Michigan return, even if you do not owe Michigan tax. This will eliminate
unnecessary correspondence from Treasury.
State
Individual Income Tax Rates
State Individual
Income Tax Rates.
Plymouth
District Library - Income Tax Form Sites on the
Internet
Plymouth District Library -Income Tax Form Sites on the
Internet
The Fair Tax Book: Saying Goodbye to the Income Tax and
the IRS
In the face of the outlandish
American tax burden, talk-radio firebrand Neal Boortz and Congressman John
Linder are leading the charge to phase out our current, unfair system and enact
the FairTax Plan, replacing the federal income tax and withholding system with
a simple 23 percent retail sales tax on new goods and services. This dramatic
revision of the current system, which would eliminate the reviled IRS, has
already caught fire in the American heartland, with more than six hundred
thousand taxpayers signing on in support of the plan.
