The Income Tax

October 8, 2025

JC wrote:

Taxation is an attribute of Sovereignty. That over which the taxation agent is not sovereign is not an acceptable object to tax. A State cannot tax any federal property nor charge a sales tax for federal purchases. [immune is the word used].

Article IV, Section 4, of the Constitution requires the federal government to “guarantee” a “Republican” form of government to the Sovereign Citizens. The Preamble affirms that mandate. The clause of “Liberty” in the Fifth Amendment has been adjudicated to include the “Right to Pursue a Livelihood” as a Constitutional asset. Such Rights are not subject to taxation or conditions.

The 16th Amendment is written to remove the condition of an excise tax [income tax] to be conditioned upon a privilege being received by the taxed object [Sovereign Citizen]. Basic core Constitutional values cannot be negated by amendment. The 16th Amendment is an effort to overthrow a Constitutional Right to Sovereignty. It is a coup. Enforcement of a coup would be treason. The Amendment cannot be enforced.

 

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The Best of Llewellyn H. Rockwell, Jr.

Llewellyn H. Rockwell, Jr., former editorial assistant to Ludwig von Mises and congressional chief of staff to Ron Paul, is founder and chairman of the Mises Institute, executor for the estate of Murray N. Rothbard, and editor of LewRockwell.com. He is the author of Against the State and Against the Left. Follow him on Facebook and Twitter.