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: This is an email I sent to the IRS because of all these advertisements on the Web about not having to pay taxes due to being U.S.A. Citizens and not U.S. Citizens of the District of Columbia. I think you'll find the answer surprising. Please post comments about these cases mentioned by the IRS Agent. : ******************* : Your Question Was: : Excerpt from the IRS History and Structure section of www.irs.gov "The agency has a long history. Its roots go back to the Civil War when : President Lincoln and Congress, in 1862, created the Commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income : tax was repealed 10 years later. Congress revived the income tax in 1894,but the Supreme Court ruled it [unconstitutional] the following year." : ***Please note unconstitutional************ Dear Internal Revenue Service, : I would like clarification on the location and domain of the IRS of the United States (District of Columbia) and to see if they have any income : tax collection rights over the citizens of the United States of America. I would also like my status as a United States of America Citizen : born, raised and living in the state of Iowa, clarified in contrast to the United States in the District of Columbia. According to the 2003 : Iowa Code: section 554.9307 it states: : "8. Location of United States. The United States is located in the District of Columbia." : If the location of the United States or U.S. is in the District of Columbia then should I not discontinue filing a 1040 form as a United States Citizen but rather as a non resident alien to the United States of the District of Columbia or not file at all as I am a United States of America Citizen or U.S.A. Citizen born, raised and living in the state of Iowa. : According to http: www.irs.gov the publication, p519.pdf states that : "You will be considered a [U.S.] resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the [United : States] on at least: 1) 31 days during the current year, and 2) 183 days during the 3-year period that includes the current year and the 2 years immediately before that" : ***Please note the absence of any mention : of America, United States V.S. United States of America never seem to be clearly defined. : If you determine my status to be a U.S.A. Citizen and not a U.S. Citizen then should I be filing my federal taxes to the IRS as a nonresident alien to the U.S. or not file at all? : How can I recover the money that has already been paid into the IRS of the U.S. of the District of Columbia? : The truth that I am trying to unveil with this request is to see if the IRS ever had rights to collect taxes over United States of America Citizens or if we are voluntarily paying : taxes to the IRS of the [District of Columbia] as shown in the tax booklets without being legally obligated to pay them. : It almost appears that perhaps the collection of income taxes was unconstitutional so congress setup a mirror United States in the District of Columbia with which to collect taxes as a way around our constitution and to deceive the : mes. : I was told I could expect a response within 30 days and I appreciate the prompt attention to this matter. : Sincerely, : Tax Payer of United States of America born and raised in the state of Iowa. : [THIS IS THE ANSWER FROM THE IRS RESPONSE SERVICE] : The Answer To Your Question Is: : Thank you for your e-mail pertaining to the Internal Revenue Service and the Federal Income Tax.****The United States income tax system is one of voluntary compliance in that the government relies primarily upon the disclosure by the taxpayer of the relevant facts (Helvering v Mitchell 303 us 391, 399). : The obligation to pay the correct amount of tax, however, is mandatory as enacted by congress in the various public laws comprising the Internal Revenue Code. : The courts have uniformly upheld this concept. For example, in Schiff v United States, 919 f.2nd 830, 834, the Second Circuit Court of Appeals stated that The payment of income taxes is not optional and the average citizen knows that the payment of income taxes is legally required. : The Internal Revenue Code, as enacted by the elected representatives of the people in the Congress, authorizes the Commissioner of Internal : Revenue to promulgate regulations to implement and clarify congressional intent when appropriate and/or necessary. The underlying authority, : however, is the Internal Revenue Code, and the code remains in effect whether or not specific regulations have been issued. : Taxpayers have taken a number of positions to the effect that the income tax laws do not apply because wages are not income, the 16th : amendment was not ratified, they were citizens of a sovereign state and not a citizen of the United States, the Internal Revenue Code does not require the payment of taxes by an individual, and other equally unsupportable legal positions. : The courts have uniformly held these types of : arguments to be frivolous and not supported by law, regulation, or judicial opinion. In addition the authority of the states largely comes from the Federal Government of the United States, seated in the District of Columbia, which allowed for/facilitated the creation of the states over the last 200 plus years from the original states who participated in the Revolution to the 50 State Union of today. : *** The purpose of this Web site is to help taxpayers meet their obligation to voluntarily prepare and file a correct tax return in accordance with the laws of the United States. To that end, we will make every effort to respond to tax law questions. : ***The Internal Revenue Service also has a number of tax related publications in addition to the one you cited. Internal Revenue forms and publications can be obtained through the mail by calling 1-800-829-3676 or they can be viewed/downloaded at the Internal Revenue website, www.irs.gov. : ***I hope you find this useful. : EMPLOYEE ID: 04-06153 msg#: 1399502

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