An Appeal to Congress to Fix the Unconstitutional Income Tax

Joe Btfsplk
Since you took an oath, a sacred promise to God, a solemn promise to the people of the United States to support the Constitution, I am appealing to you to introduce legislation to correct an obviously unconstitutional situation that exists in the IRS code. In early cases challenging the income tax as unconstitutional, the Supreme Court ruled that, since it is a "direct" tax, it must be "apportioned" according to Article I, Section 2 of the Constitution, and struck them down because they were not "apportioned among the several States." The Sixteenth Amendment was ratified to correct this situation so that an income tax could be levied without being "apportioned."

The documented evidence that the Sixteenth Amendment has NEVER been constitutionally ratified notwithstanding, a situation has arisen and as a result the IRS code has made the income tax unconstitutional. There are two types of taxes that the Constitution provides for, "direct" taxes and "indirect" taxes. "Direct" taxes are paid by the entity who owes the tax and "indirect" taxes are paid by an entity other than the one who owes the tax. An example of a "direct" tax is taxes on corporations. The corporation owes and pays the tax. An example of an "indirect" tax is the gasoline tax. The gas station or oil company that sells the gasoline collects the tax from the buyer and pays it to the government. Since early income tax laws provided that the person who owes the tax pays the tax, it was properly placed in the "direct" tax category. When the IRS code was revised to force employers to pay the income tax for their employees and rather than the employees who owe it, it moved the category of a "direct" tax to the category of an "indirect" tax. Some people pay the tax "directly" such as people who are self-employed, but the vast majority of people pay the income tax "indirectly" through their employers. Since the income tax is paid "indirectly", it is an "indirect" tax. The Constitution prescribes that "indirect" taxes must be "uniform."

Article I, Section 8 of the Constitution provides that:

"The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be "uniform" throughout the United States;'

In other words, the income tax, as it is being collected, must be "uniform." The income tax, as it is being collected, is not "uniform", and is, therefore unconstitutional because it must meet the confines of Article I, Section 8 of the Constitution. If a tax is being collected "indirectly" it is an "indirect" Tax. The only income tax that can possibly fit the confines of Article I, section 8 and be taken out of an employees pay before he/she sees it, is a flat tax in which two people with the same total income, regardless of what they do with it, is exactly the same (uniform).

You made a sacred promise to God, a solemn promise to the people of The United States to "support and defend The Constitution" and I have shown you the proof that the IRS Code is unconstitutional. Congress of The United States, get off your lazy behinds and change the income tax to a flat tax where everybody gets the same deduction and everybody pays the same rate Now that you know that the income tax is an "indirect" tax and is not "uniform" you are fully aware that it is unconstitutional. To continue to allow the IRS code to be enforced makes you a hypocrite who is breaking his/her oath of office. You are violating you sacred promise to God, your solemn promise to the people of this nation. Or is your oath meaningless to you?

Published by Joe Btfsplk

Computer Programmer for 45 years!  View profile

7 Comments

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  • Matthew Murphy7/30/2009

    I hope the income tax is abolished soon. It is corrupt and unconstitutional.

  • Vicki Sullivan10/5/2007

    Well written, heartfelt article! I wonder why the lawyers haven't taken issue with the constitutionality of income tax to The Supreme Court?

  • Joe Btfsplk9/19/2007

    Chadd: -

    Evidently, you are convinced that I have no evidence that the Sixteenth Amendment was fraudulently declared ratified. I offer you the proof that I and at least one judge used to decide that it was fraudulently ratified,

    "THE LAW THAT NEVER WAS, VOLUMES I AND II" It is so denounced by the those who support the income tax that it is hard to get a copy. I don't know where you can get a copy, but it should be read by everyone who pays income tax as it is documented proof that the Sixteenth Amendment fell, at least, three states short of ratification. It is virtually impossible that the scumbag Philander Knox didn't know that when he declared it ratified.

  • Chadd De Las Casas9/19/2007

    Listen I'm not disagreeing with you on the fundamental idea that income tax is absurd, I'm really not. But you don't do the situation or the cause justice by grandstanding with positions like its lack of constitutionality.

  • Joe Btfsplk9/19/2007


    Chadd - you don't seem to understand what the Sixteenth Amendment means. Unless someone gets it struck down, It means that the government can collect income taxes "DIRECTLY" without them being "APPORTIONED" which was required of all "DIRECT taxes before the Sixteenth Amendment was fraudulently declared ratified. It reads:

    "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."

  • Joe Btfsplk9/19/2007


    It does not give the governmetnt power to collect the income tax nor any other tax "INDIRECTLY" unless the tax is "UNIFORM" as is required by the Constitution. The "DIRECT" income tax is not "APPORTIONED" which was required before the Sixteenth Amendment was fraudulentl declared ratified and, therefore, was unconstitutional. Now that they are collecting the income tax "INDIRECTLY", through people's employers, it is an "INDIRECT" tax and "therefore, must be made "UNIFORM" in order to meet the requirements of the Constitution. Hope that clears it up for everybody!

  • Chadd De Las Casas9/19/2007

    While I am no fan of income tax, I'd like to point out that since a Constitutional amendment was legally passed, it is now Constitutional.

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