Smart Voter
State of California June 2, 1998 Primary

There Is No Law That Makes You Liable For An Income Tax

By Eduardo M. Rivera

Candidate for Governor

This information is provided by the candidate
If there is no law, why are people going to jail and losing their property? We must stop the enforcement of this intrusive tax system.
The California income tax system is based on the Federal income tax. As you can see by reading your tax booklet, you must pay the state according to what you paid to the IRS. Yet, there is no IRS agent who can point to the law in the Internal Revenue Code (IRC) and say, "There, that makes you and me liable for an income tax." I've been practicing law in California for more than 25 years. I've read a lot of California law and the Revenue and Taxation Code. I've not found the one that makes a person liable for an income tax. I defy anyone, including Dan Lungren, State Attorney General, to come forward with the code section that makes any ordinary citizen liable for a state or federal income tax.

Any California student could figure out that we have been fooled into believing that the so-called income tax is legitimate. That's if the child wasn't forced to go to a government public school. In California, as in every state of the Union, there can be no tax on a person's God given right to live and work. A man can earn his living by any lawful means and the only authority that the state can use to interfere with that right is the "police power." The police power pertains to the public safety, the public health or the public morals. Article 1, Section 35 of the Constitution of California specifically declares that the sales tax is to be used exclusively for public safety. No such claim has been made with respect to the state's income tax.

The IRS believes, and in turn has convinced us, that the 16th Amendment is the law that allows them to tax earnings. That seems perfectly reasonable given the language of the Amendment. The simple explaination is in what it doesn't do, rather than what it does do. 1. It does not permit any taxation on the income itself. 2. It doesn't create any new power to tax outside of what was allowed by our Constitution. 3. It doesn't change the Constitution in any way, (direct tax must still be apportioned, or shared by the states), as stated in the Constitution. A direct tax is one on property, versus activities. For a complete explaination of this, go to my web site address at http://www.afreshstart.com/notax and click on "Where Is The Income Tax Law". The point that I am making here is that the term income tax as is stated in the 16th Amendment and the Revenue Code, is misrepresented. The Supreme Court ruled in an 1895 case that the income tax contained in the Tariff act of 1894 was unconstitutional because it was a direct tax and not apportioned. The 16th Amendment simply added the protection of making the income tax forever an excise tax that would not have to be apportioned. According to the court, the Amendment was to take the income tax out of consideration as a direct tax in keeping with our Constitution.

The sales tax is on the privilege of selling at retail, and not on the income. Legally, the name of the tax means nothing. What is the subject of the tax? That's the test. The retail sales tax is a legal income tax. It is an excise tax paid by the seller for the privilege of selling at retail. Could other businesses and professions be taxed this way, and pass it on to the end user? Yes, governments have always been able to impose excise taxes. The trouble being, that if the tax were too high the People would stop buying the things that were taxed. The income tax got around that problem but it was struck down as unconstitutional. The IRS and Franchise Tax Board now intimidate, extort and bully the People to pay a tax they don't owe.

In a free country with our Constitution, there can be no direct taxation of income. The American People are the most honest, patriotic and caring People in the world. They are not tax cheats. They are good People and in their hearts they know they don't owe this tax but they don't know why.

The evil of the State Franchise Tax Board and IRS comes from arrogance of little men who will not search for truth. The evil of the public schools and our entire education system is that it teaches answers instead of teaching people to think, to question the status quo, and to challenge government indoctrination. The schools teach that the income tax is a tax on income and you better pay it. We, like most of the IRS agents have gone to public schools and learned those obvious answers that just aren't so.

As Governor I would make sure that everyone knows that they should not be forced to pay income tax. If they wish to volunteer to pay, that is their business. I would also make sure that everyone that serves in the state judicial system knows the real truth concerning the income tax, and that citizens are not harassed if they choose not to pay.

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Created from information supplied by the candidate: May 24, 1998 13:22
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