Courts have ruled in favor of people who have fought against the lawfulness of the federal income tax on countless occasions.
How cute that these are the first hits on google, the topic is very thoroughly debated online, I would advise you to look into it further. I mean you really think the millions of people that have debated this over the years didn't even bother to look it up as these pages argue ? (not even going to mention they are hosted on state sponsored servers) come on now. A few Examples of some arguments in regards to court rullings are as follows(and more legal based examples here
http://sedm.org/Exhibits/ExhibitIndex.htm also you can reference 'sovereign citizen movement' sources) :
"The laws of Congress in respect to these matters [Federal income taxation] do not extend into the territorial limits of the states, but have force only in the District of Columbia, and other places that are within the exclusive jurisdiction of the national government." Caha v. United States, 152 U.S. 211, 215 14 S. Ct. 513 (1894)
Congress has the power to tax "incomes"....but ther are limits.
INCOME, also is not defined in the regulations. Again we have to be sure what the constitutional meaning of "income" is, by relying on Supreme Court rulings which must not conflict with the US Constitution, still the Supreme Law of the Land. (there are so many rulings in our favor, and against the taxing power, as was intended to be for a country to survive and prosper, and not to end up in serfdom...)
Not even getting into the fact the income tax is an indirect/excise tax....(some lower courts have ruled it "direct", but the original determinations have never been overruled!)
"by the previous ruling, it was settled that the provisions of the 16th amendment conferred no new powers of taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged.." Stanton v Baltic Mining Co (1916) -- that is pretty clear.
Brushaber v. Union Pacific (1916) reenforces the determination:"......taxation on income was in its nature an excise tax entitled to be enforced as such." to name only 2 cases...You may rely on these early rulings, instead of IRS, or taxpreparer's opinions.
Since an excise tax is a "privilege" tax, you must be engaged in such an activity to qualify for an income tax. For example, IRS agents are liable for the tax. I hear there are a fair amount of them cheating on their taxes too! They should pay their fair share!
Whereas most of us here are merely earning a living in the private sector. This is an inalienable right, and is not taxable by law. The IRS are SO mad about that!
"An income tax is neither a property tax nor a tax on occupations of common right, but is an EXCISE tax... The legislature may declare as "privileged" and tax for state revenue, those persuits not matters of common right, but it has no power to declare as privilege and tax for revenue purposes, occupations that are a common right," Simms v Aherns (1925) -- that's pretty clear; and finally, but certainly not all.....
"The income tax is, therefore, not a tax on income as such. It is a tax with respect to certain 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 detemining the amount of tax." F. Moe Hubbard, Treasury Dept., Legislative Branch House Congressional Record page 2580 (1943)
"A state, or the Federal Government may not impose a charge for the enjoyment of a right granted by the Federal Constitution." Murdock v. Penn., 319 US 105 at 113
Further defined and limited:
"It is to be noted in the language of the Act, it is NOT salaries, wages or compensation for personal services that are to be included in gross income. That which IS to be included is gains profits and income DERIVED FROM salaries, wages or compensation for personal services." The US Supreme Court, Lucas v Earl (1930) and the Internal Revenue Acts, (1928, 1939) THAT'S HOW YOU FIGURE YOUR "GROSS INCOME" PROVIDED YOU EARNED FROM A PRIVILEGED ACTIVITY. That is what the law says.
,