<BODY LANG="en-US" TEXT="#000000" DIR="LTR"> <P CLASS="western" ALIGN=CENTER STYLE="margin-bottom: 0.14in"><FONT SIZE=6><B>THERE IS NO LAW</B></FONT></P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> Every tax law must clearly and plainly identify three things: </p> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> 1) The subject of the tax; </p> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> 2) The amount of the tax; and </p> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <B><I>3)The persons or entities liable for the tax</I></B>.</P> </OL> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">Even a cursory review of other tax laws, including all other federal tax laws </FONT><a href="liabilityprovisions.html"><FONT COLOR="#0070c0">(see list)</FONT></a><FONT COLOR="#000000">, makes it obvious that these three elements of any tax law must be present before any of us can determine that we owe a tax on what and for how much. </FONT> </P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">The income tax law, however, is the <B><I>only</I></B> instance where there is no clear liability provision applicable to those the IRS claims are liable for the tax.  Although partners are called liable for taxes on partnerships, that “liability” is only in their “individual capacity”, and there is no provision making them liable in their “individual capacity.” The only clear liability provision is § 1461, which specifically assigns liability for the tax to those required to withhold taxes on Nonresident Aliens and Foreign Corporations! <B><I>Are you required to withhold taxes on a nonresident alien? A foreign corporation?</I></B></FONT></P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">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, <B><I>there is no law that makes the employee liable for the tax in the first place.</I></B></FONT></P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">Thus, <B><I>THERE IS NO LAW making the typical working American liable for any income tax. </I></B></FONT> </P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">But you don’t have to take our word for it. You can check this for yourself! Search the </FONT><A HREF="IRCJan2002.pdf"><FONT COLOR="#0070c0">Internal Revenue Code</FONT></A><FONT COLOR="#000000"> for “liable”, then search for “must pay”, “obligated to pay”, then search for “responsible for payment” or any other configuration of words that would designate who is liable for the income tax. You will find plenty of liability provisions for other taxes, but not for the income tax. (See </FONT><a href="liablefortax.html"><FONT COLOR="#0070c0">compilation of liability provisions</FONT></a><FONT COLOR="#000000">)</FONT></P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">So, do you owe an income tax? Are you among those required by law to pay an income tax? </FONT> </P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">All tax laws must be interpreted literally, what lawyers call “strict construction”. You have a right to insist that the government obey the law and in the case of tax laws, the letter of the law. <B><I>ACCORDING TO THE INTERNAL REVENUE CODE</I></B> unless you are withholding taxes on a nonresident alien or a foreign corporation, <B><I>YOU ARE NOT LIABLE FOR AN INCOME TAX! </I></B></FONT> </P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <I><B>YOU DO NOT OWE AN INCOME TAX AND THE IRS HAS NO LAWFUL AUTHORITY FOR DEMANDING THAT YOU PAY AN INCOME TAX!!!</B></I></P> <P CLASS="western" ALIGN=JUSTIFY STYLE="text-indent: 0.5in; margin-top: 0.19in; margin-bottom: 0.19in; background: #ffffff"> <FONT COLOR="#000000">To learn more about this important TRUTH, read </FONT><a href="cryer_MEMORANDUM.pdf"><FONT COLOR="#0070c0">“The Memorandum”</FONT></a><FONT COLOR="#000000">.</FONT></P> <br> <center> <font color="black" face="arial" size="2">Copyright © 2007 TruthAttack.org All Rights Reserved.</font></center> </body>