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          The official website of the Internal Revenue Service has a page titled “Brief History of IRS”.  It states there the following:  “The roots of the IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses.”. 

          Here is the Act of Congress approved July 1, 1862, that the IRS cites as the origin of the position of commissioner of Internal Revenue:  Act of Congress approved July 1, 1862.  I have enclosed the first two pages of this Act and a later page that contains Section 89 of the Act, which is listed under the heading of “Income Duty”.  In Section 89 it states that it is modifying and reenacting a previous Act of Congress that relates to income tax.  In other words, the income tax was already in existence before the Act of Congress that the IRS relies upon for its origin.  The income tax is specified as being enacted in sections 49, 50, and 51 of the Act of Congress approved on August 5, 1861.

          The Act of Congress approved on August 5, 1861, “An Act to provide increased Revenue from Imports, to pay Interest on the Public Debt, and for other Purposes” created the income tax.  Here is a link to that Act of Congress:  Act of Congress approved August 5, 1861.

          I have enclosed the first page of this Act of Congress and the pages that contain the sections referenced above, sections 49, 50, and 51.  Section 49 implements the income tax and states that :  “The tax herein provided shall be assessed upon the annual income of the persons hereinafter named …”.  Then in section 50 the President is authorized to appoint assessors and collectors to assess and collect internal duties and income tax.  These are “the persons hereinafter named” from section 49 (along with other government officials) that are now subject to the income tax.  Section 51 then grants the assessors and collectors the power to levy those that are delinquent in their payments.

          The Act of Congress that the IRS cites for its origin reenacts the income tax laws, but does not any longer cite “the persons hereinafter named”.  This is one of the most important things to understand about the legislative draftsmen that write the laws – the original Act of Congress must be read in order to find the basic jurisdiction of the laws.  None of the later Acts of Congress that create, amend, or reenact an income tax actually cite to whom the tax applies.  This is consistent throughout the history of legislation in the United States.  Since the Declaration of Independence is the organic law of the land, and it states that “all men are created equal”, only the government’s own assessors and collectors could be subject to an income tax.  The income tax was implemented within an Act of Congress that concerned increasing revenue from imports – foreign commerce.

          In the 1870’s the Revised Statutes were written to help consolidate all the previous legislation of Congress.  Title XXXV of the Revised Statutes is Internal Revenue.  Section 3158 of the Revised Statutes defines the income tax return.  It states, in part, as follows:  “Every internal-revenue officer, whose payment, charges, salary, or compensation are composed, wholly or in part, of fees, commissions, allowances, or rewards, from whatever source derived, shall be required to render to the Commissioner of Internal Revenue, under regulations to be approved by the Secretary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments, or rewards of whatever nature, or from whatever source received, during the time for which said statement is rendered…”.  I have enclosed a link to section 3158, along with the overall title page of the Revised Statutes and the heading page for Internal Revenue here:  Revised Statutes – Section 3158.  Note the use of the phrase “from whatever source derived” in this section.  This is obviously the predecessor of the 16th Amendment – the income tax.  The 16th Amendment reads as follows:  “The Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”. 

          Since the income tax applies to the government’s own tax assessors and collectors it was naturally ruled to be constitutional by the Supreme Court.  The Supreme Court ruled that the Congress always had the power to institute an income tax and that no new powers of taxation were granted to the government by the 16th Amendment.  (For a more complete examination of the Supreme Court decisions, link to “The Supreme Court decisions concerning the 16th Amendment” here at on the “Posts for freedom” page of this Blog).

          When the federal government went bankrupt to the international counterfeiters in 1933 the Social Security scam was hatched.  A Social Security applicant is unknowingly becoming a federal employee who is receiving an undistributed dividend that is composed of income tax payments, thus turning that applicant into an internal revenue assessor and collector.  This is why the IRS states that this country’s income tax is based upon self-assessment. 

          Social Security is the most pernicious and destructive plot to undermine freedom ever devised by any government.  The United States government always talks about protecting the freedoms of Americans, while actually doing everything in its power to destroy freedom.  By taking an American’s money to do with whatever the government (actually the government’s masters, the international counterfeiters – the Federal Reserve) wishes an American’s vote has become meaningless.  As long as the government and its masters have an American’s money they will continue to undermine all freedom regardless of who is elected.    


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