The original, Constitutional framework for taxation was designed to be: voluntary through consumption, not forcefully extracted from wages; transparent, not hidden behind bureaucratic threats; and limited, not weaponized against the people.
The Constitution authorizes only:
Duties, Imposts, and Excises (Article I, Sec. 8, Cl. 1) — Indirect, voluntary, uniform taxes.
Apportioned Direct Taxes (Article I, Sec. 9, Cl. 4) — Rare, proportionally divided by population.
No income tax on labor or wages. (Upheld in Pollock v. Farmers’ Loan & Trust Co., 1895)
The Constitution was designed to limit the taxing power of the federal government, not expand it. The Founders had just fought a war over taxation without representation and were deeply skeptical of centralized power. They understood that excessive taxation is tyranny.
In 1913, the 16th Amendment allegedly authorized income tax without apportionment. However, Bill Benson’s historic investigation, documented in The Law That Never Was, shows it was never legally ratified. Many states rejected or altered the amendment in violation of Article V ratification procedures. Certified state records prove it was fraudulently declared adopted. For exposing this truth, Benson was unlawfully prosecuted, censored, and imprisoned—not for fraud or violence, but for revealing historical fact.
The IRS is not a government agency in the constitutional sense. It functions as the collection arm of the Federal Reserve, a private banking cartel. Whistleblowers like Sherry Peel Jackson, a former IRS agent, exposed that: there is no law requiring the average American to pay federal income tax; and Income Tax revenue does not fund public services—it pays interest on national debt to private bankers. For telling the truth, she was targeted and imprisoned for four years.
Former IRS Criminal Investigation Division Special Agent Joseph Banister serves as a powerful example of unlawful retaliation and abuse of power. Banister conducted independent legal research while employed at the IRS, compiling a 95-page report questioning the constitutional authority of the federal income tax. Rather than answer his questions, the IRS demanded his resignation. In 2005, he was criminally indicted, yet acquitted on all counts after his own supervisor testified under oath that he could not cite any law requiring average Americans to pay income tax. Following his acquittal, Banister was targeted again—this time through civil penalties, amounting to $6,000 for so-called infractions. This violated his Fifth Amendment protections against double jeopardy and due process. It also infringed upon his First Amendment rights by punishing him for lawfully questioning the system. His case exemplifies the government’s misuse of civil law to punish those who expose truth—further proving the need for immediate reform.
President Reagan’s audit confirmed the fraud. The Grace Commission Report (1984) stated “100% of what is collected is absorbed solely by interest on the federal debt and by transfer payments. Not one penny goes to reduce the debt or finance government.” Your federal income tax dollars do not build roads, fund schools, or support communities—they serve banking cartels and unconstitutional systems.