To: President Donald Trump, The United States House of Representatives, and The United States Senate
Congress: End unlawful determination of deficiency practices in the collection of Federal Income ...
Certain officers and employees of the IRS aided and abetted by certain judges of the United States Tax Court, act under color of federal law to enforce a scheme of income taxation that is contrary to the Constitution and federal laws of the United States.
Why is this important?
My intention is to educate the American public.
This petition is not based upon conjecture, or any argument for a change of law.
It is a matter of constitutional law that Congress cannot impose a tax upon people or property without rule of apportionment; income is property under constitutional law. (See Pollock vs. Farmers’ Loan & Trust Co., 158 U.S. 601 (1895) holding: A tax upon personal property or the income from personal property is a direct tax within the meaning of the Constitution and therefore, must be implemented with rule of apportionment.)
Pollock has never been overturned, nor has Congress passed an amendment that repeals the law upon which Pollock is based.
Moreover, the Federal Congress has entered into the House Congressional Record, March 27, 1943, page 2580:
"The income tax is, therefore, not a tax on income as such. It is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce. The income is not the subject of the tax: it is the basis for determining the amount of tax."
However, certain non-elected officers and employees of the Federal Government act in contravention of this fact of constitutional law by using the powers of their office to enforce a scheme of income taxation based upon their presumption of law that Congress has imposed a tax directly upon income from personal property without rule of apportionment.
Their actions made under presumption of law are not only in error of law, but are made in circumvention of constitutional law.
The purpose of this petition is:
1. To put our elected Federal Officials on notice that enforcement of the Federal Individual Income Tax as a tax of distraint against American citizens is unlawful under the Constitution and laws of the United States.
2. To provide American citizens with a mechanism of affirmative action for the enforcement of the rule of law without risk of retaliation.
3. To raise a concern in the minds of our elected Federal officials about breaching their duty of law to compel the rule of law in accordance with the Constitution of the United States.