One
Sure Thing in Life
The constitution will not save you from death or
taxes
by
J.
H. Huebert
by J. H. Huebert
I
have a message for every liberty lover out there who knows that
the federal income tax is a moral outrage, nothing more than legalized
theft, and something many of our country’s founders would have found
unconscionable.
The
message is, "Pay it anyway."
No,
I didn’t sell out to the feds during my recently completed clerkship
with the U.S. Court of Appeals. But that experience did hit me with
a dose of reality that made me more certain than ever that you can’t
beat the federal government at its own game, on its own turf, so
you must be careful to choose your battles wisely and well.
If
you try to beat the feds at their own game, you will lose.
Many
people know, or know of, someone who thinks he doesn't have to pay
federal income taxes. It’s not that this person doesn’t earn any
income, or has a lot of deductions, or keeps his money offshore.
Instead, this person thinks he has discovered the ultimate loophole
in the tax code and the income tax just doesn’t apply to him, period.
Often,
people like this believe some combination of the following:
- The tax
code doesn’t actually tax income, therefore I don’t owe any
federal income taxes.
- The Sixteenth
Amendment was never properly ratified, therefore I don’t owe
any federal income taxes.
- I am a
citizen of my state, and not the United States, therefore I
don’t owe any federal income taxes.
- I was
a U.S. citizen, but now I have become a "non-resident alien,"
therefore I don’t owe any federal income taxes.
- The Social
Security Act established a constructive trust in my name upon
my birth, and I don't earn any income myself my salary
is actually paid to the trust, which happens to share my name
and therefore I don't owe any federal income taxes.
Those
of you who have never met these people may want to check out Brian
Doherty’s excellent article
going inside the movement for more details.
The
tax protesters may have some interesting legal, historical, or philosophical
points. Maybe, for example, the Sixteenth Amendment wasn’t properly
ratified. I don’t know, and I don’t care, because I know the only
thing that matters: If you don’t pay your taxes, you will be forced
to pay them, and then you will go to jail. And what if you resist,
physically? Then, if they deem it necessary, the feds will kill
you. It’s just that simple.
No
judge is going to listen to your stories about the Sixteenth
Amendment, sovereignty, or constructive trusts for one minute. Why?
First and foremost, because when the federal government takes anyone
to court, it’s a rigged game, because agents of the federal government
are both prosecutor and judge. We have "separation of powers"
on paper, but the reality is that no judge is going to declare the
taxes that support his paycheck unconstitutional. Consider also
that every federal judge is appointed by the President of the United
States. Can you think of any president during your lifetime who
would appoint such a judge?
Another
point to keep in mind is that the courts have heard it all before,
more than once, and have summarily rejected these arguments. The
IRS has helpfully cataloged some of these cases for you here.
I can assure you that the legal knowledge you acquire in your self-study
on this matter will not stun any of these courts such that they
will suddenly change their minds. The constitution is a mere document,
and not very good to begin with, so despite any false impressions
your government-school civics class may have given you, the constitution
is powerless to save you from the feds.
Of
course, I don’t doubt that there are people out there who have gotten
away with these tax schemes, and who will encourage you to do the
same. And I’m sure they will come up with clever new legal theories,
too. But after you read their testimonials, and hear their sophisticated-sounding
arguments, look at the case law, and you will see that person after
person has tried it and gone to jail. Every one of them thought
the law was somehow on their side when they stopped paying taxes,
and every one of them was wrong.
So
let us summarize: No legal argument will magically exempt you
from income taxes. Period. If it were possible, entrepreneurs
would have jumped on top of it and made a killing on books explaining
how to do it, and then the government would have closed the loophole.
A
more useful alternative.
I
don’t enjoy saying any of that. That close to 50% of a person’s
labor each year is slave labor for the government is disgusting
and obscene, and no one is less happy about it than I am. And just
so we’re clear, I would find it obscene if it were even 1%, or ½
%, or even one penny, because taxation is slavery, and slavery is
wrong, no exceptions.
And
that’s what makes the tax protester situation so sad. Here we have
people who have figured out something of which most of the mindless
masses remain ignorant their entire lives: that taxation is theft
and slavery, and that an individual is under no moral obligation
to pay it. What a tremendous breakthrough, to realize that! And
what a waste when they go to jail, because they naïvely believed
the U.S. Constitution would protect their rights.
So
are we doomed to simply be ever more enslaved to our federal masters,
and give them as much as they demand for the rest of our lives?
Of course not.
But
becoming freer isn’t easy. You may need to find another country,
where the government won’t burden you with high taxes.
Most
of us feel somewhat tied to the country in which we were born and
raised, but as globalization progresses, more of us are going to
move around more often, and as we do, governments, especially in
some less developed parts of the world, will compete for us through
lower taxes and less government intervention.
Websites
like escapeartist.com
can help you find the spot on earth that will be most pleasing and
least burdensome to you. Books such as PT
and PT2,
by W.G. Hill, can also put you on the way to thinking about freedom
far more pragmatically than the scheming tax protesters. There is
a wealth of literature on this, and while it may not seem as heroic
as fighting the government in court and going to jail for your beliefs,
it works, unlike those other options, and is the closest realistic
thing to individual secession from government available in the world
today.
The
most important thing you can do.
And
if you don’t feel like going that far, there are, at least for now,
other legal ways to lower your tax burden and strike a blow for
liberty. One of them is making a tax-deductible contribution to
an organization that advances the freedom philosophy, such as LewRockwell.com,
or the Ludwig von Mises
Institute.
Even
more important than that is learning all you can about the economics
and morality of liberty, and how to effectively communicate libertarian
ideas. Someday, when the state collapses, the
world will need a Remnant to rebuild civilization, and you cannot
do your part to prepare for that day very effectively from a prison
cell.
So
skip the bogus tax schemes, forget about fictional constitutional
rights, and focus on doing something useful for yourself and for
liberty instead.
October 17, 2005
J.
H. Huebert [send him mail]
an attorney and an adjunct faculty member of the Ludwig
von Mises Institute. Visit his website.
Copyright
© 2005 LewRockwell.com
J.H.
Huebert Archives
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