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I’ve just written a new Blog (February 25, 2014) that will confirm everything herein with even more Supreme Court decisions.  Everything here is still relevant, but what I have just recently uncovered that is the basis of my new Blog makes it even more important that this message gets out in front of the public.  Go to to read “Supreme Court Decisions Concerning the 16th Amendment, Sovereignty, and Corporations”.

The Supreme Court is bound by the Constitution.  In Article I, Section 8, the Constitution grants jurisdiction to the federal government to regulate three areas of commerce:  “To regulate Commerce with foreign Nations, and among the several States, and with the Indian Tribes” – in other words, foreign commerce, interstate commerce, and Indian commerce.

The 16th Amendment, the income tax, has been the subject of many Supreme Court decisions.  The IRS always cites to the Brushaber v. Union Pacific R.R. Co., 240 U.S. 1 (1916), to inform the public that the income tax was held to be constitutional by the Supreme Court.  What the IRS doesn’t inform the public about Mr. Frank Brushaber, the central character in the Supreme Court case, is that he was a withholding agent for several foreign investors in the Union Pacific Railroad, acting as their fiduciary.

The Supreme Court, obviously being aware of all of the pertinent details, ruled in the Brushaber case that the federal government always had the power to tax income as an excise tax and, therefore, the 16th Amendment is constitutional.

The Supreme Court then ruled in the very next case it decided, Stanton v. Baltic Mining, 240 US 103 (1916), the following:  “… that by the previous ruling it was settled that the provisions of the Sixteenth Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged and being placed in the category of direct taxation subject to apportionment by a consideration of the sources from which the income was derived…”.  The “previous ruling” cited in the Stanton decision was referring to the Brushaber decision.

A few years later the Supreme Court again ruled upon the 16th Amendment’s effect on the federal government’s power of taxation.  In Peck & Co. v. Lowe, 247 US 165 (1918), the Supreme Court stated, in part:  “The Sixteenth Amendment … does not extend the taxing power to new or excepted subjects …”.

The Supreme Court decisions above all inform everyone that no new power of taxation was granted to the federal government by the 16th Amendment.  These decisions all inform everyone that the federal government always had the power to tax income from the beginning.  Since no new power of taxation was granted to the federal government by the 16th Amendment and the federal government was held to always have had the power to tax income, then the revenue that’s being derived by the federal government from an income tax must come from one of the regulated commerce jurisdictions granted to the federal government by the Constitution – therefore, this revenue must come from foreign commerce, interstate commerce, or Indian commerce.  After all, generating income is a commercial activity.

The Supreme Court ruled exactly that in Eisner v. Macomber, 252 U.S. 189 (1920), where the Court stated the following:  “The 16th Amendment must be construed in connection with the taxing clauses of the original Constitution and the effect attributed to them before the Amendment was adopted.”.

By realizing that Mr. Frank Brushaber was a fiduciary for foreign investors in the Union Pacific Railroad, it becomes obvious that the revenue being derived by the federal government from the income tax must come from foreign commerce.

After the Brushaber and Stanton Supreme Court decisions were rendered, the Treasury Department issued its own decision, Treasury Decision 2313 (TD 2313).  TD 2313 was issued to “collectors of internal revenue” and it stated that the Internal Revenue Form 1040 is to be used only by the fiduciary of a nonresident alien who has received interest from bonds and dividends on the stock of domestic (US) corporations on behalf of that nonresident alien.  This Treasury Decision, which was based upon the Supreme Court decisions, confirms the foreign commerce nature of the income tax.

The statutes that make up the Internal Revenue Code must, therefore, be read in mind with the above Supreme Court decisions as well as the following Supreme Court decision:

“It is elementary law that every statute is to be read in the light of the Constitution.  However broad and general its language, it cannot be interpreted as extending beyond those matters which it was within the constitutional power of the legislature to reach.” – McCullough v. Com of Virginia, 172 U.S. 102 (1898).

The Social Security scam was created to enslave free, sovereign Americans.  An American applying for a Social Security number has become a federal employee by joining a partnership (the Social Security number is the partnership number) that is attributing an undistributed dividend to that American as a partner in that partnership, said dividend being the link to foreign commerce that subjects that American to Treasury Decision 2313 and the requirement to file an Internal Revenue Form 1040.  The undistributed dividend, known as a patronage dividend within the Internal Revenue Code, is offset by the American’s foreign tax credit, FICA.

The Internal Revenue Form 1040 has a large section titled “Tax and Credits”.  Within that area are various credits that can be claimed by attaching the corresponding form, for instance:  Form 2441 for credit for child and dependent care expenses, Schedule R for credit for the elderly or the disabled, Form 8863 for education credits, Form 5695 for residential energy credits, Form 8880 for retirement savings contributions, etc.  However, the foreign tax credit line states “Attach Form 1116 if required”.  It only states “if required” because the Form 1040 automatically is claiming a foreign tax credit, FICA.  FICA is a possession tax as stated at 26 USC Section 7655, and the possessions are treated as foreign countries (26 USC Section 865 and Section 872 for example).  This makes FICA a foreign tax and it is the credit that is used to offset the earnings represented by the undistributed patronage dividend.

Social Security is the biggest fraud ever instituted – making a free, sovereign American nothing more than a subservient slave for the federal government.  The federal government (actually its owners, the international counterfeiters who have bankrupted the federal government) has had to contrive this incredible fraud in order to get around the bedrock of America – the Declaration of Independence which states that “all men are created equal”.  Since all men (and women) are created equal, no one American or group of Americans may initiate fraud or force against another American or group of Americans, including the government, which is simply made up of other Americans.  No one may convey a power to any government agent that that person does not have.  In other words, Americans can not vote to give a power to the government that Americans do not have to begin with.  The government and its owners, the international counterfeiters (the Federal Reserve) know that the government has no power over free, sovereign Americans.  The prohibition, the depression, and wars have all been masterfully engineered in order to get Americans to give up their sovereignty by enrolling in Social Security.

Actually, the 14th Amendment was ratified in order to prepare Americans to be treated as foreigners by creating the “U.S. citizen”.  The 14th Amendment speaks of a citizen born in the United States and subject to its jurisdiction.  As noted above, the federal government only has jurisdiction over foreign commerce, interstate commerce, and trade with the Indians.  An American is sovereign – a person born in one of the States is not subject to the federal government’s limited jurisdiction.  The Birth Certificate is actually used by the federal government to establish U.S. possession citizenship.  This makes one born in one of the States and subject to its jurisdiction since the federal government is given total control over its possessions – Article 4, Section 3, Clause 2 of the Constitution.  Go to to read “The 14th Amendment Destroyed American Sovereignty”.

Go to to see the actual jurisdiction of internal revenue.

Go to to see the actual Act of Congress that created the income tax.

Go to to see “The Bankers’ Blueprint to Destroy American Sovereignty”.



  1. We added this blog to our tweet site,thank you for sharing, Ken and Brenda Battle Jordan

  2. The articles on this site should be a must read especially for our young people who are totally ignorant, by design, of their historical foundations. Heck, even us old geezers and geezettes could learn a lot here.

    Marti Oakley/PPJ Gazette

  3. Excellent article! Our youth is being non-taught about the real meaning of our Constitution. On Huffpost, for example, there was a teacher that actually said she and her peers are instructing children that “guns are taboo”. I was like, WHAT? Teachers are actually teaching children that our 2nd Amendment rights are “taboo”???? Of course, our lovely Dept of Education dictates this crap and how self serving is that? I think EVERY single student in HS, in order to graduate, should be required to take an actual Constitutional Studies course. Not the short bits you get during a general History class, but spend almost 6 months learning our Declaration of Independence and Our Constitution, what it really says and what it really means. Our youth are not taught what the true meaning of being an American is all about. Instead, they are taught how to be good slaves to the government. Totally sickening.

  4. Excellent material of facts. Now, all of “WE THE PEOPLE” need to act and remove all federal constituents from D.C. and start over.

  5. U[pon what do they base Citizenship Based Taxation over money earned by foreign work and not in the USA ?

    • Your birth certificate makes you a “U.S. citizen”. I believe it was in 1917 that a statute was passed making a Puerto Rican a “U.S. citizen”. Puerto Rico is not a State and, therefore, foreign to the Constitution. This makes you a foreigner and subject to the federal government’s extremely limited taxing power under foreign commerce. The birth certificate makes you a person born in one of the sovereign States who then establishes a residence in Puerto Rico and further acquires Puerto Rican citizenship. This is what the Code of Federal Regulations states at 26 CFR 25.2501-1(c) which exemplifies a “U.S. citizen”. The United States Code at 26 USC 2501(b) states that this is what the term “citizen” means throughout the Internal Revenue Code.

  6. Irwin Schiff, who recently died in a federal prison, an IRS-made martyr to the income tax, wrote what remains the most comprehensive history and analysis of U.S. taxes and tax laws and their relation to the Constitution. Among other pertinent matters, Schiff provided great background, insight, and analysis of the esoteric and elusive concept of the Constitution’s unexplained distinction between direct and indirect taxes. One need not accept Schiff’s well-reasoned conclusion that the income tax is patently unconstitutional to appreciate his groundbreaking, historical research of U.S. tax laws in this 1985 book, THE GREAT INCOME TAX HOAX. Schiff died in prison while serving a 13-year sentence for his relentless opposition to the income tax. Here is an excerpt of an article that appeared in the Las Vegas Review Journal when he died.

    “Perhaps the most famous of self-styled tax experts who claimed the federal tax system is unconstitutional or otherwise unlawful, Schiff was imprisoned, at least partly, for expressing those views.

    “In October 2005 Kent Dawson, a U.S. District Court judge in Las Vegas, sentenced Schiff to 12 years and seven months in prison. Dawson called Schiff and his Las Vegas company, Freedom Books, “a flimflam operation” that encouraged others to engage in a fraudulent tax evasion scheme.

    “Dawson added another 11 months to Schiff’s prison term in 2008 for 15 contempt citations Schiff received while serving as his own lawyer during trial. A month later, Senior U.S. District Judge Lloyd George, also in Las Vegas, issued a permanent injunction barring Schiff and a co-defendant from preparing tax returns or marketing products advising people that no law requires Americans to pay federal income taxes.”

    The two federal judges mentioned, the DOJ prosecutor and the IRS agents who testified against M.r. Schiff will likely in due time serve their own long-term sentences in a place much hotter than any federal prison.

    • I have all of Irwin’s books, in fact it was his first one that started me down this road- “How Anyone Can Stop Paying Income Taxes” in 1982. What he didn’t realize is that the Supreme Court decisions and the government’s regulations and laws are all based within foreign commerce. The Supreme Court decision that the I.R.S. always relies upon for the constitutionality of their laws is the “Brushaber” decision in 1916. When the Supreme Court ruled that the income tax was always within their power no one put together the underlying jurisdiction – foreign commerce. Only foreign commerce, interstate commerce, and trade with the Indians are within its jurisdiction. The “United States of America” is now just a corporation – bankrupt corporation to the Federal Reserve. (I have checked with the county court and all liens from the federal government are categorized as a corporation). Your birth certificate makes you into a “U.S. citizen” (14th Amendment citizen) – a person born in one of the States who then establishes a residence in Puerto Rico and, further, acquires Puerto Rican citizenship. See 26 CFR 25.2501-1 for the exemplification of the definition of the term “citizen” which points back to 26 USC 2501(b) where it states that this is the definition of “citizen” as used throughout the title. This makes you a foreigner as Puerto Rico is not a State that has adopted the Constitution. In fact, Puerto Rico is still under the military control which is why the flag in U.S. courtrooms has the gold fringe. This is also how the President can make “Executive Orders” since he is in charge. The next step to being turned into a slave is to apply for a Social Security number. The “Form SS-5” is a federal employment form. After all, who is liable for federal employment taxes? The question answers itself – federal employees. You became a “taxpayer”, which is a member of the Merchant Marine. See 26 CFR 2.1-1(a)(5) for the definition of “taxpayer”. Then 26 CFR 2.1-1(b) states that this is the definition of the terms as used for all tax calculations in title 26. The income tax applies only to collectors of internal duties. Internal duties were first unconstitutionally put into effect in 1791 with the tax on stills and the distillants (liquor). All of the liquor laws were removed to Puerto Rico and the Virgin Islands with the adoption of the 21st Amendment that ended Prohibition. Title 27 CFR 26.11 defines a “Revenue Agent” as any duly authorized Commonwealth Internal Revenue Agent of the Department of the Treasury of Puerto Rico. There is much, much more in the totality of my Blog.

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