Apercu #02: Common Sense Individual Income Taxes
• To expand liberty and so stimulate the economy, the Constitution of the United States must be revisited under scrutiny as: • To ensure each income tax law is restrained by just purpose, tax but discretionary income,
• So consider this, income bound for survival: food clothing & shelter, must not be taxed,
• So consider this, tax rates need no fluctuation, if honestly derived, economic consideration of rates, must be rightly determined,
• So consider this, taxes run the government, so must be purposely assessed,
• To ensure that the only income to be taxed, is that earned & exchanged for work done on a regular basis,
• So consider this, increases in taxes do allow increases in spending, and in the contrary, decreases in taxes, should require decreases in spending,
• That so, taxable capital investment income includes money earned, accrued, or received, • So consider this, ‘tax free interest’ must become taxable interest, so not to subsidize State borrowing,
So, let it be so: • Other IRS tax categories need to be set to a zero tax,
• Thereof, on an unemployment benefit, zero tax,
• Thereof, on a social security benefit, zero tax,
• Thereof, on a fringe benefit, zero tax,
• Thereof, on a non-monetary benefit or a tip or gratuity, zero tax,
• Thereof, on a jury duty compensation pay, zero tax,
• Thereof, on a lottery winning, zero tax,
• Thereof, on a prize, zero tax,
• Thereof, on a gift, zero tax,
• Thereof, on an award, zero tax,
• Thereof, on a notary income, zero tax,
• Thereof, on a Scholarship or fellowship grant, zero tax,
• Thereof, on a Cancelled or written-off debt, zero tax,
• Thereof, on any bartering, zero tax,
• Thereof, on Anything requiring a fair market value, or paid to a benefactor, zero tax,
• Thereof, on any alimony, zero tax,
• Thereof, no Surtax, or tax on a tax, AKA, late fees,
• Thereof, so on any ”Child labor income,” zero tax,
• Thereof, so taxation without representation is unAmerican as in the Declaration of Independence, children without the vote need this same protection, today, zero tax,
• Thereof, no marriage-tax as such, zero tax,
• so thereof, no tax-law definition of marriage, divorce, family,
• So consider this, unlawful activities must not be taxable, but must remain to be prosecuted.
• So consider this, such commingling would be specious, as ill-gotten gains cannot be kept, and thereof cannot be shared with the Congress as partners in crime,
• Money earned abroad while living abroad, must be zero tax, on that citizen’s return to America, zero tax,
• So consider the instance of American chess hero Bobby Fisher who had won a prize in playing games of chess in a match with Boris Spassky, AD 1992; Sveti Stefan & Belgrade; Yugoslavia.
• So Fisher was accused of violating Executive Order 12810, AD 1992, so enforced by the Office of Foreign Assets Control (“FAC”),
• So fines & taxes, arrest warrants had awaited return to the USA,
• Fisher was buried in Iceland AD 2008, his asylum home.
• The Constitution of the United States,
• Article of Amendment IV, “The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated…” must be revisited under scrutiny,
• So to consider this: suspend and then safely remove such IRS tax strategies, unlawfully made by that part of the executive branch.
So consider this: tax law ought to be simple, aka:
• Compliance must lack for complexity and so needs no connivances, nuances, nor personal probes.
• Taxing must be mathematics alone, without compilations for profiling, nor a need for a photo ID.
• Tax payer retained records must not be subject to any need of inquiry nor submission.
• And any information not of taxable income, must not have a need to be known, and so not to be called for.
• So consider this: ”taxation by citation” needs to be ended.
Ronald Reagan, [40th] President of the United States,
“The problem is not that people are taxed too little,
“The problem is that government spends too much”.
John Fitzgerald Kennedy, 35th United States President Nov. 20, 1962, president’s news conference: “It is a paradoxical truth that tax rates are too high and tax revenues are too low and the soundest way to raise the revenues in the long run is to cut the rates now … Cutting taxes now is not to incur a budget deficit, but to achieve The more prosperous, expanding economy which can bring a budget surplus.”
• So consider this: JFK is referring to the FDR tax rates of the Great Recession,
• The Constitution of the United States,
• Article I Section VII, Clause 1 “All Bills for raising Revenue shall originate in the House of Representatives”; “but the Senate may propose or concur with Amendments as on other Bills,” must be revisited under scrutiny, to adhere to this unique fact of tax Bills:
• tax Bills must be a separate Bill, that so separate from any other Bill.
• the Senate must await Bills passed prior to making Amendments, else it is writing law and the house is writing Amendments.
• The Constitution of the United States,
• Article I Section VII, Clause 2
”Every Bill which shall have passed the House of Representatives and the Senate, shall, before it becomes a Law, be presented to the President of the United States;…” must be revisited under scrutiny to ensure only taxation is in a tax Bill,
• and only one tax per Bill,
• Thereof, each Tax Bill must stand-alone, not to be an amendment to,
• nor obscurely embedded within, another Bill.
• Nor require another Bill for effect.
• And must require a Super-Majority Concurrence,
• and as such, so be effective but until the following calendar year. Needs {AvC}
• The Constitution of the United States,
• Article of Amendment XV1, passed by Congress AD July 2, AD 1909. Ratified AD February 3, AD 1913, “The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any Census or enumeration,” must be revisited under scrutiny:
• to ensure, income becomes income before the taxman appears,”& that the taxation of it remains within its definition.
• to ensure, born children who can’t vote, also can’t be taxed according to the Declaration of Independence,
• Thereof, from “whatever source derived” refers to but: wages, salary, & interest paid for service rendered.
• Thereof, a second job is taxed at the lowest rate as is the first job,
• Thereof, withholding is not sanctioned,
• Thereof, Congress is not sanctioned to tax individuals via corporation withholding,
• Thereof, Congress is not sanctioned to tax individuals via a pre-earned income,
• Thereof, Congress is not sanctioned to tax individuals via an estimate income, or income not yet received}
• Thereof, Congress is not allowed to consider one income, to be, taxed as if multiple incomes, as in a tier system,
• Thereof, the power has been altered as to taxing, only capitation tax, not other direct Taxes, are herein included.
• Thereof, the only issue, is how to tax states unequally, and so to burden rich states out of constitutional proportion; • Thereof, unequal taxing is not sanctioned, but endured,
• Thereof, tax free interest and state type deductions are efforts to defeat Amendment XV1,
• Thereof, not so granting the right to ‘tax the rich’.
• Capitation refers to fees for service.
• Thereof, governance has since grown from 2% of the economy to over 22% via income tax confiscation
• Thereof, the first national income tax expired AD 1872; even though the Constitution’s prohibited direct taxation, • Thereof, a maximum rate of 10% on 10% of households was unlawfully passed & so tolerated.
• The Constitution of the United States,
• Article of Amendment XV1, ‘The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, …” must be revisited under scrutiny, • to ensure, income is not taxed so,
• to ensure, such taxes are not tools of regulation, but only source of income,
• The Constitution of the United States,
• Article I Section IX, Clause 5, “No Tax or Duty shall be laid on Articles exported from any State,”
must be revisited under scrutiny,
• Thereof, to ensure absolute adherence,
• So, let it be so: orders on the internet, do not invite taxation merely by warehousing systems or border crossing.
• So, let it be so: ‘made in China’ items bear no State export tax,
• The Constitution of the United States,
• Article I Section IX, Clause 4 “No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken.] *
• * Capitation refers to: “a person or body providing services to a number of people, such that the amount paid is determined by the number of patients, students, or customers;”no longer needs Proportion to the Census or Enumeration.
John Fitzgerald Kennedy, 35th United States President special message to Congress on tax reduction and reform
Kennedy said: “The largest single barrier to full employment of our manpower and resources and to a higher rate of economic growth is the unrealistically heavy drag of federal income taxes on private purchasing power, initiative and incentive.”
Such as the unlawful Tax Code has come to be:
Kennedy said: ‘It is Simplicity itself: take only that much tax money that handles equivocal but disciplinal bills, so as to not disturb individuals’ well being’.
So, let it be so:
• So, let it be so: that any submission of a forms 1040, is but an informational data sheet: a confirmation of income for taxes to be laid & collected later; and but a personal record of it all, so personally owed.
• So, let it be so: political ‘expediencies’ of changing tax policies & the political adjudications of tax law as so obscurely written, must cease and desist.
• So, let it be so: Never again to be ignominiously published as a nonsensical unknowable tax code, currently embodied as the AD 2006, Tax code: Title 26a: a monstrous 16,845 page stigma. For it to be revised, as it must, it must collectively, first be made “positive law”.
• So, let it be so: Treasury regulations (26 C. F. R.), IRS proposals and Rules, and Court rulings, must be held in suspension or abeyance until exactingly expunged. Such pages must be retired by dire necessity. Tax penalties must be frozen or forgiven, aka: Title 26a and its successors must be voided of unlawfulness.
• So consider this: current confiscatory taxation levels, have established a dilemmatic balance between thieving the generations and expropriating the fruits of labor. So consider this: a deliberate obfuscation to ensure budget problems never get resolved as such, but to institutionalize overspending and unlawfulness, and never a “balanced budget”.
So, let it be so:
Consider this: the revised Tax Policy must so be:
• (1) held to simple “just law” curtailed by pure underlain liberty and always truthfully ‘necessary & proper’.
• (2) restricted to revenue producing purposes, no progressive redistribution, nor charity allotments. {no itemized untaxed spending}
• (3) prohibited from using taxes to regulate: Penalties for not doing something like signing up for affordable care.
• (4) set forth in clear plain English: free of jargon, mumbo jumbo, or deceptive nuances requiring explanation or redefinition.
• (5) Free of census type personal information, aka data bases used to selectively trouble political enemies.
• (6) formulated by Congress alone, no more IRS final touch, aka Proposed Rule IR-2013-92, nor second-hand judicial interpretations: aka: no later day politically add-on after thought changes.
• (7) condensed to a liberal 101 total tax pages: equal to the page sum of all tax Bills, “If a new Bill can’t fit, taxes won’t commit”.
• (8) fitted to an I-pad: the Code on the spot, video to make the math consistent, right the first time,
• (9) shaped by agreeability prior to filing.
• (10) no minimum wage imposition, no automatic increasing taxes; nor tax consequence for Raises combating inflation.
• (11) no taxes applicable to the “Bill of Rights,” aka: taxes posted on a telephone bill, cable bill, gun sales bill or utility bill, patents, auditoriums, health stuff, etc.
• Tax Law must not contend with incoherent political fictions, aka:
“Negative tax,” “cutting taxes where there are none,” “paying for tax cuts,” raising to a “fair share,” “fighting for” special considerations, needed for intra structure, targeted tax cuts, targeted taxpayers, “spending on tax cuts,” taxing to pay for overspending, that money kept is a tax break, money taken is investment, or any “American does not need nor merit what they have worked so hard for,” Tax the rich. Just get something done. Refund taxes never paid. All of that hype and nonsense must not receive the benefit of consideration. And no carbon tax.
Edmund Burke AD 1729-1797 renowned Irish statesman, author, orator, political theorist, philosopher,
-
- From a Speech at Bristol Previous to the Election AD 1780
- Burke said: ”bad laws are the worst sort of tyranny”,
- Burke said: “the people never give up their liberties but under some delusion”,
- Burke said: “whenever a separation is made between liberty and justice, neither, is safe”,
- Burke said: “nobody made a greater mistake than he who did nothing because he could only do a little”,
- Joseph Story Commentaries on the Constitution
- Categories: Taxation
- Date: AD 1833
Story said: “In a general sense, all contributions imposed by the government upon individuals for the service of the state, are called taxes, by whatever name they may be known, whether by the name of tribute, tythe, tallage, impost, duty, gabel, custom, subsidy, aid, supply, excise, or other name”.
- So, let it be so:
- • Focus must be on rightful Duties, Imposts, Excises, and income tax rates applied as to:
• Who pays, what for, when due, where paid, why the burden, and how much.
• It belongs to Congress alone to say, nothing must remain to be determined afterwards by a legislating Executive branch.
• “The revised tax law” must be complete as enacted: be clear and concise, not verbiage, be understandable by each payer, and be without a need for adjudication.
• If not so, then it fails and cannot become taxation.
So, let it be so:
• Tax levies must be free of governance worksheets and require only basic arithmetic without categorical exceptions or deceptions.
• Tax levies must not be on commerce transactions or electronic exports, thus inviting unlawful progressive intruding regulations.
• Tax levies must be laid but once from maker or server to consumer to avoid a tax on a tax or intimidations.
• Taxes must be so fair, that expatriates would be exonerated and urged back to America, and would want to do so.
• Submissions for Taxes on Income, must be limited to five 1040 forms: Schedule E, Schedule B, Schedule C, Schedule D, Schedule Z, without iterations.
• So consider this: The IRS must be dismantled and replaced, thus to end such lawlessness & tyranny running wild.
• The revised tax code must be administered by three new and separate entities:
• Bureau of Individual Tax Collection {BITC}1: To receive the 1040 forms, lay taxes so, schedule collections, and gather receipts.
• Bureau of Excises Duties Imposts Tax Collection {BEDITC}2: Taxes to be collected by contract.
• Bureau of Accredited Tax Exemption Registry {BATER}3
• Tax Audits must be outside contracted, and be limited to the current Tax period to protect the individual from harassment.
• Special Tax Exemption Status is what it is as applied for and must so be accepted; and immediately confirmed.
Any foreseen need to know more must be by contracted audit.
James Madison [4th] United States President, the acknowledged father of our Constitution,
Madison said: ”It will be of little avail to the people that the laws are made by men of their own choice”
Madison said: “If the laws be so voluminous that they cannot be read, or so incoherent that they cannot be understood.”
Publius Cornelius Tacitus, Roman Historian and Senator, “The ‘Annals’ of Imperial Rome” AD 14-68
Tacitus said: “The more corrupt the state, the more numerous the laws.”
Sir Winston Leonard Spencer-Churchill, British Prime Minister, WWII
Honorary citizen of the United States and Honored as the Greatest Briton of all Time
Churchill said: “If you have ten thousand regulations you destroy all respect for the law”.
John Calvin Coolidge, Jr., [30th] United States President,
constitutionalist: Small Government, restrictive regulating, low taxing, debt paying,
Coolidge, said: ”Collecting more taxes than is absolutely necessary is legalized robbery”
So, let it be so:
• the Revised Tax Code must be organized to include:
Needs {AvC}
PAGE 1: Income taxes-tax-tax rates-Schedule Z
• The Federal Tax Form 1040-Schedule Z,
(That of tax rates ) must be exclusively so; and so rewritten with new Tax data:
BRACKET TAX RATE INCOME RANGE TAX CARRYOVER
• [1] [ .04 ] { $25. To $10,000. } [ $0. ]
————————————————————————————————————————
• [2] [ .08 ] { $10,013. To $25,000. } [ $400. ]
————————————————————————————————————————
• [3] [ .13 ] { $25,008. To $50,000. } [ $1,600. ]
————————————————————————————————————————-
• [4] [ .18 ] { $50,006. To $100,000,000,000+ } [ $4,850. ]
————————————————————————————————————————-
• There are 4 proportionally rather flat Tax Brackets settled on discretionary income. Each with a Tax Rate to be applied arithmetically to individual income within an Income Range.
• Tax carryover is the full tax for each prior Bracket filled as accumulated.
• Any income, partially falling within the highest range to be filled, times that Tax Rate, Plus prior Tax Carryover, is the Tax. [cents to be dropped anywhere found]
• I.e. Income may fall within more than one tax bracket, so to be portioned. But thanks to bracket Carryover, tax is computed but once. Take a net income of $40,000, that after deducting: “Adjustments to income” & a ‘Standard deduction’. The portion of $25,000 is taxed in bracket [1] and [2], summed to a tax carryover of $1,600. The remaining portion of $15,000 falls within bracket [3]. The math is .13 X $15,000. = $1,950. + $1,600. = a total tax of $3,550.
• so consider this, All ‘Bracket tax rates’ have been amended, so as to be fairly assessed thus:
• The 25,28, 33, 35, rates were expired; and renounced as confiscation.
• The highest confiscation rate is still set at 18.
• The 10, 15, rates were decreased by 2 points to offset the giving-up of “itemizing of deductions” and the retirement of credits and exemptions.
• And the new brackets [1] 4, rate was so set to better flatten the rate schedule.
• Taking one-fifth takes overmuch.
• Thereof, each rate must be considerate bracket maximums till debt is paid, and then brackets [3] must be reduced by 3 points and brackets [4], expired; and renounced as confiscation.
• Thereof, rates will then become near that which was promised AD 1917, to gain passage.
• and what it was during the War between the States, A D 1865.
• So consider this, A million dollars of income has put a lot into the economic pot. And the governance’s share, withdraws a lot out of that pot.
• Thereof, governance lusting for a larger portion of income, deriding success, touting the revenue shortages for needy causes, or pushing “class warfare to share the hurt,” must be subsided.
• Thereof, Governance must nobly reorient itself, so as to work only with what’s been taken, and earn value from every dollar of it.
• (Schedules X, Y-1, Y-2 , and the tax tables, must be expired.)
Dr. Benjamin Franklin AD 1706-1790 “The First American” Franklin said: ”It would be thought a hard government that should tax its people one-tenth part”.
Ludwig von Mises AD 1881-1972, Economist,
Mises said: “Some experts have declared that it is necessary to tax the people until it hurts”.
“I disagree with these sadists”.
Mises said: “Nothing is more calculated to make a demagogue popular,
Than a constantly reiterated demand for heavy taxes on the rich.
Capital levies and high income taxes on the larger incomes are extraordinarily popular,
“With the masses, who do not have to pay them”,
Mises said: “The metamorphosis of taxes into weapons of destruction is the mark of present-day public finance”.
PAGE 2: Income taxes-tax computation-Schedule E
• The Federal Tax Form 1040 Schedule E,
(That of wages, and salaries) must be exclusively so; and so rewritten with new Tax definitions, process, and usage:
• Thereof, only one 1040 tax form must be required per family unit; only one person’s exchange of labor for salary or wages.
• Thereof, a child under 18 must pay no tax or so be ascribed;
• Thereof, a dependent spouse must pay no tax or so be ascribed;
• Thereof, Article of Amendment XV1, was not intended to burden families such so the “bread winner” could no longer do it without help or on just one paycheck,
• Thereof, a second job beyond the normal 40 hour week, must pay no tax or so be ascribed,
• Thereof, so, such additional family income must be considered as all for survival, not any part, for taxes.
• Thereof, must be the taxpayer’s one confirmation of income and estimate of taxes to be laid.
• Thereof, Tax rates must be of Schedule Z, calculated separately on tax Forms 1040-Schedule E, Schedule B, and Schedule C.
• Thereof, the taxation authority must then lay the tax and arrange for a directed payment plan.
• Thereof, such as 1/2 due the end of June, 1/4 due the end of September, and 1/4 due the end of December
Tax Form 1040 Schedule E definitions changes:
• [1] ” Gross Income”: but wages, and salaries; [gains from stock option transactions are salary for that purpose]
• [2] “Adjustments to income”: but deposits to health savings {10%} or retirement accounts {20%}, and taxes of Medicare and Social Security;
• [3] A “Standard deduction”: as $20,050 for all tax brackets.
• [4] A 1040-Schedule Z: as appended to calculate estimated taxes;
• [5] Taxes: as calculated or summarized, (including any from 1040-Schedules B or C).
• [6] Retirement income, as set apart, for a separate Schedule Z taxing purpose,
• [7] An “Inflation deduction” {to maintain equivalent bracket ranges}: derived by a reevaluation to the “AD 2008 dollar”.
• [8] An instruction panel: as appended to sequence entries written only in plain American English.
Tax Form 1040 Schedule E usage changes:
• Inequities must be expired and thereof ended, such as
To be Gone:
• [1]-“itemizing of deductions,” to be considered as offset in the lower rates, to save time, and to end snooping,
• [2]-calculating of an ‘alternative minimum tax,’ based on rejected deductions, no longer applies.
• [3]-“Exemptions,” offset by bracket [1] rate of 4%
• [4]-the use of a ‘Filing status’ and that applicable to it; no longer applies as there is only Schedule Z.
• [5]-the use of “tax Credits” { line numbered as on former Tax Form 1040 series}, or based on income, activity, or governance, to be considered as include in Schedule Z.
• [6]-Tax refunds, that take & give back scheme, unnecessary without withholding.
• [7]-the use of forced Tax withholding
• [8]-extending any date of filing, replaced by a payment plan which begins after taxes are accessed.
• [9]-altering any “Adjustments,” or “Deductions” uniquely by “Tax bracket”.
Tax Form 1040 Schedule E process changes:
• Inequities must be fitted for “fairness,” such as that of:
• [1] Afore charged, a tax or interest penalty, must be warned, given a grace period, and be ruled for avoidance or dispute.
• [2] A Tax penalties must not exceed interest penalties, be refundable, and be assessed only once.
• [3] Tax Collection processes must not include the taking of a lived in home or primary vehicle.
• [4] Criminal penalties must not include imprisonment, taking of passport, drivers license or ownership documents.
• [5] Tax audits must not go beyond confirming: gross income, adjustments to income, or payment.
• [6] Disputes to be settled before final payment. Once paid, the tax year is over, in all matters.
PAGE 3: Income taxes-interest or dividend income-Schedule B
• The tax Form 1040 Schedule B,
(That of interest or dividend income), so rewritten, to change the process as that of:
• [1] A Schedule B exemption of $20,050,
• [2] A Schedule Z: as appended to be used to calculate estimated taxes;
• [3] The bracket [3] rate [13], to replace tax bracket [4] rate for that purpose.
• [4] Fund transfers of privately owned enterprises, to be an exclusion.
• [5] Deposit bank accounts and third party held security accounts must be considered adequate data for reporting.
• [6] An instruction panel: as appended to sequence entries written only in plain American English.
• Importantly so, ‘tax-free interest’ must not be tax free for Schedule B purposes.
PAGE 4: Income taxes-P&L-Schedule C
• The tax Form 1040 Schedule C,
(That of any type of net income from “enterprise and free market” activities or self-employment type activities), so amended, to change the process as that of:
• [1] A Schedule C exemption of $30,150,
• [2] A Schedule Z: as appended to be used to calculate estimated taxes;
• [3] The tax bracket [3] rate [13], to replace tax bracket [4] rate for that purpose.
• [4] The inclusion and normalizing of that of fishing, farm, rental, stock or asset trading, and gaming net income.
No differentiating by form of enterprise, ownership, or classification by type, just one (GAAP) [P&L].
• [5] The appending of a profit and lose statement (P&L) as a substitute or alternative to Schedule C categories,
• [6] Recording information summarily: such as from a third party “trading account” to compute asset trading net income.
• [7] An instruction panel: as appended to sequence entries written only in plain American English.
• [8] Each entity or activity to be taxed separately, on a separate Schedule C.
• (Schedules A, E, F, H, J, L, M, and EIC; and Forms 1040EZ, 1040A, 1097 1098, 1099 series, 2106, 4868, 5498, 6627 8283, 8938, and all worksheets and instruction booklets, must be expired.)
PAGE 5: Income taxes capital gains-Schedule D
• The tax Form 1040 Schedule D
(That of capital gains), so rewritten, to change the process as that of:
• [1] A carry forward of historic deductions,
• [2] Zero tax on long term capital gains,
• [3] short term capital gains to be taxed on tax Form 1040 Schedule C.
• [Forms 4797, 4684, and 4952, must be expired.]
• Henceforth, “We the People” of America need purposely go where Americans have boldly gone before, to the ‘land of liberty,’ so maintained by federalism, as begun by the ‘founding brothers’ in AD 1789, • So, “We the People” of America must rid America of a century of tyranny by centralized governance committing constitutional abuses and misconstructions and supported by an imaginative illiterate Supreme Court,
• Henceforth, progressive days of rule must be totally numbered.
• So, to return leverage to “We the People” of each State and make America a great union of 50 republics again.
Apercu #02 Copyright © 2010 by JimLewisRuns.com
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