Freedom Law School Declares:
- There is no statute that makes any American Citizen who works and lives in the United States of America liable or responsible to pay an income tax. Individuals only become liable to pay the income tax when they "VOLUNTARILY" file a tax return and the IRS follows their assessment procedures as outlined in the Internal Revenue Code.
- If there were a statute which clearly and unequivocally required the filing of such tax returns, that statute would be unconstitutional under the present income tax system to the extent that it would require individuals to give the government information which could be used against them to prosecute them criminally. Although the IRS and the modern American courts claim that the 16th Amendment of the U.S. Constitution permitted the income tax to be imposed on the compensation for labor of the average working man, the 16th Amendment was not properly added to the United States Constitution. See www.thelawthatneverwas.com for documentation of this issue.
- The IRS, under the United States Constitution, cannot legally require information on 1040 returns from individuals. This is the reason the IRS continually refers to the income tax as "voluntary."