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“The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to non-taxpayers. The latter are without their scope. No procedure is prescribed for non-taxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws....”

Long v. Rasmussen, Collector of Internal Revenue, et al. --District Court, D. Montana (281 F. 236 [1922])

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Keyword here is "Taxpayer"

“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.”

(F. Morse Hubbard, Treasury Department legislative draftsman, House Congressional Record, March 27, 1943, page 2580)

1. The income tax is an excise.

2. Excise taxes are taxes on the gainful exercise of privileges.

3. You probably didn't earn your money by exercising any taxable privilege (or earned very little that way)

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