Home -- Site Map -- Search

LOST HJRIZONS
The following index to Cracking the Code- The Fascinating Truth About Taxation In America is primarily the work of Yvonne Wesley, who has generously made it available for the benefit of all.
(NOTE: Use the 'Find' function on the 'Edit' menu of your browser to search for specific entries)

CtCIndex

Internal Revenue Code Section - or Subject 1401 Self-employment 1402 Definitions re Self-employment (rely on Trade or Business) 1441 Backup Withholding applies only to (certain) nonresident alien "income" recipients 16th Amendment no new taxation power; no new definition of income 301.6109 do not wish to participate in SS language! 31.6011 Employee account numbers 3101 Tax relies on Wages & Employment language for FICA & Medicaid 3121 FICA who is subject? Employees earning Wages 3121 United States (a) Wages, (b) Employment, (e) State, (e)(2) US 3301 FUTA 3306 Employee, Employer & Wages defined 3401 Definitions (a) Wages, (c) Employee, (d) Employer 3402 (f)(2)(A) 3501 FICA, FUTA, W/H paid into Treasury (No "trust fund" involved) 6012 Statutory requirement to make returns 6017 Self-employment (relies on Trade or Business language) 6020(a) Substitute required return from Secretarys own knowledge 6041 Depends on Gains, Person & Trade or Business language 6041A(d) Person includes governmental unit 6048 - Foreign Trusts 6048 requires associated regulations-- which do not exist 6051 W-2 Depends on Employee, Wages, Trade or Business language 6109 Identifying numbers (whose?) SS# required? p.134,135 6201 Assessment of tax only on income specified by citizen; Secretary has Burden of Proof in court setting 6201(d) In court, Secretary has Burden of Proof 6211 Definition of deficiency does not authorize contemplation of amount only the tax upon whatever the citizen has declared. 6331 (a) Specifies who can be levied by mere 'Notice of Levy'! Officer, employee or elected official of United States!
Page 1 of 4

Page Number 82 83 129 20-23 122, 132-135 133 77 60, 77 60, 77 79 79 75 147 81 157, 167 86 168, 169, 171 84, 114, 174, 175 86 119 136 122, 129, 132, 146, 157 168, 183 183 169, 182, 183 144, 145, 172

6401 Overpayments 6401(c) even when no tax liability exists 6402 Credits or Refunds 6702 Frivolous returns Assessment errors 7434 Civil Damages for Fraudulent Filing 7491 Burden of Proof on Secretary 7701 (a)(26) Trade or Business public office language 7701(c) sophomoric circular argument re includes and including 7806(b) Code represents no change in legal effect Agreement (I must agree to withholding!) Termination p. 152 Ambiguity Assessment determines amount of tax, not amount being taxed Authority Termination of Backup Withholding Banks Banks requesting W-9 Belief IRS System dependent upon Brushaber definition of income not expanded 16th Amendment squares with Constitution only through use of custom definition of income. Burden of Proof on Secretary Business, Trade Civic responsibility Civil Damages, Liabilities, Penalties Classification Act of 1923 (definition of "service", "compensation", "position", and "employee") Compensation Constitution Constitutionality regulation specifying unless excluded by law Court? Secretary has burden of proof 6201(d) Custom Definitions (unique because it doesnt mean what you think!!) Defensive deniability the law contains the truth were assumed to know Deficiency Notice of 6211 Direct vs. Indirect Disclaimer Dividends - 6042-3(b)(iv) Draft analogy regarding confusing language Due diligence (required and presumed we know the law!) Due Process of Law Duty to society Employee (or Person?) Employer Employment Enacting clause missing from Title 26 and 26 others! The statutes at large still rule. Everyone? Excise Tax = Income Tax (Supreme Court rulings) Federal Jurisdiction Felony Impersonating a federal official or employer (18 USC 912) FICA just another income tax 3401 Foreign Trusts 6048 contains NO associated regulations Form 1040 Purpose of form to state or correct assertion of income and claim refund of overpayment Form 4852 Substitute for W-2 to correct information Fraud Frivolous return? 6702 FUTA - 3301, 3501
Page 2 of 4

175 173 181 127, 141 184 70, 83 56, 57 69 150 65, 92 169, 181, 182 152 129 121, 127, 131 127, 131 54 19, 21-22, 209 183, 184 83, 84 99 138, 141, 142, 146, 151 51, 72 52 Page I 21, 89 183, 184 21, 55, 56 146 182 1, 16 152 19, 116 76-77 138 189 99 59, 148, 150 60, 79, 148 77, 148 42-43 74, 164 24-25 5 142, 143 Page v, 175 119 169, 173 177, 230 146 181 79, 81

Gain from property not value of property Gains, profits, income vs. Money Geographical sense (e.g. resident, citizen, within) Government Spending Ignorance of the law is no excuse Includes, Including (defined by Blacks on p. i) Income Keeping it constitutional; IRS cant make pay become income; Most not subject to income tax; meaning NOT expanded or modified by 16th Amendment. Income meaning limited 247 U.S. 330, (1918) Income Tax = Excise Tax (Supreme Court rulings) IRS Collection Spending (consumes 65% of receipts) Jurisdiction Knowledge of the law is assumed Language (Supreme Court rulings) Law is Law Unless repealed Legal effect not changed with advent of Code Legal Limitations Levy by 'notice' Form 688-W (theft-by-conversion, convincing company to send $) Levy by 'notice' who? (relies on United States and Employee language.) Liabilities, Penalties, Civil Damages Liability for Incorrect Filing 7434 ($5K minimum) (re W-2s p.138) Limitations of Authority Litigation Risk Means what it says Supreme Court rulings Money vs. gains, profits, income New workplace? Disclaimer for W-4 wording on website http://LostHorizons.com/appendix.htm Notices of Deficiency (never signed by IRS) Overpayments 6401(b)1)(c) includes Medicare and FICA Overpayments where no tax liability exists 6104(c) Penalties, Civil Damages, Liabilities Person - 6401A(d)(1) includes government unit Pollock v Farmers 157 US 429 & 158 US 601 (1895) Prima facie (evidence sufficient to raise presumption, unless rebutted) Private citizen no authority to levy by mere 'notice' Private-sector remuneration specifically excluded Privilege Tax Privilege Tax & Excise Tax are synonymous Public office language used to define Trade or Business Public Salary Tax Act of 1939 Refunds Regulations subordinate to Statutes > subordinate to Constitution Required to make a return 6012 relies on income language Rights, per Supreme Court Risk of Litigation Savings 13.85% of 1st $7K & 7.65%=min $1200+/worker+Admin Expense! Selective Service analogy regarding confusing language Self-employment See 7701 & 6017 (Trade or Business language) Service defined Signature of IRS or sworn statement commanding action highly unlikely Sixteenth Amendment no new taxing power; no new definition of income Social Security # only if required
Page 3 of 4

5 25, 86, 89 78 193 18 i, 54 56, 57, 59 Page i, 5 12, 20, 21, 23, 24, 46, 47 24-25 24-25 189 5, 6, 7 18 65-67 72 69 146 144 145, 172 138, 141, 142, 146, 151, 153 138, 141, 142 146 127 65-67 86, 89 152 182 174, 175 175 138, 141, 142, 146, 151 86 16-18 161, 170 172 21, 151 5, 10, 16, 17, 25 8 83 70, 71, 72 173, 175, 176 113 i, 12, 46, 157 8, 11, 131 127 153 76-77 83, 86 52 143 19-23 129, 134, 135

Social Security & Medicaid (rely on Wages & Employment language) SS-4 signature not required per p.6 of instructions State 7701(10) defined as District of Columbia Subject to (per Treasury Dept, largest portion of population NOT subject) Substitute required return 6020(a) from Secretarys own knowledge Summary Taxpayer (only) vs. tax-payer. Term vs. Word Termination of Authority to Withhold Theft-by-conversion IRS Form 688-W Notice of Levy Title 26 (IRC) NOT enacted as public law-- The statutes-at-large still rule Trade or Business 7701(a)(26) Treasury Dept. Report (1941) 3.9% of citizens filed (majority not subject) Trust not mentioned. W/H paid into Treasury Trusts, Foreign 6048 contains NO associated regulations Truth is there IRS has defensive deniability Unique Custom Definitions (Why? Because it doesnt mean what they want you to think!!) United States 7701(9) & (10) District of Columbia Note: re Petroleum Tax section specifies the 50 states. US Corporation US Person 7701(30) Vague Law Voluntary Voluntary Compliance W-2 6051(a) W-4 W-9 created for Withholding Agents Wages 3401(a) Website info IRC, rulings, regulations Withdraw Authority to Withhold example of wording Withholding Agent 7701(16) defined (for nonresident aliens, foreign corps) Withholdings movements (a game of hide-and-seek) 1862 in 86; 1939 Public Salary Tax Act in 1; 1942 Revenue Act moved to 466; 1943 Tax Payment Act added State language; 1954 IRC moved to Subtitle C. (Only the strong survive!!) Worker vs. Employee

77 158 64, 70, 231 47, 74, 164 168, 169, 171 88 107, 163 54, 58 152 144 43 83, 84 47 81 119 146 21, 55, 56, 112 60, 78, 111, 112 75 78, 86, 111, 133 65, 92 14, 54,107-110, 146, 149 63, 110, 149-50 136 132, 146, 149, 159 120, 125-6, 132, 160 75, 77, 150 Page vi 152 126 13, 72, 73

135, 143, 150

"Income" Tax Subject Site Map

Page 4 of 4