This tired old question gets asked daily here. Just search the old questions and you will find all your answers.....with tons of research and documentation.
For the last time, IT IS A LIE THAT YOU DO NOT HAVE TO PAY INCOME TAXES. This has been repeatedly shot down by the courts. If you try this with the IRS, they will slap you with additional penalties for frivolous arguments......they're a little tired of this.
The 16th amendment authorizes the imposition of an income tax. The Tax Code is the codification of that tax.
If there were no taxes, there would be no clean water, no government, no military, no social services, no public schools, no roads, no police, no courts, no firemen, no county hospitals to treat all the uninsured people, and on and on and on.
Running a country and all of the services that people demand as "rights" takes money. You benefit from some of these services, therefore you must pay your share for them.
So give it a rest and pay your damn taxes like the rest of us.
U.S. Constitution, Article I, section 2:
"Representatives and direct taxes shall be apportioned among the several states which may be included within this union, ..."
U.S. Constitution, Article 1, section 8:
"Section 8. The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts and excises shall be uniform throughout the United States; ..."
U.S. Constitution, Amendment XVI:
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."
U.S. Constitution, Amendment X:
The powers not delegated to the United States by the Constitution, nor prohibited by it to the states, are reserved to the states respectively, or to the people." (States have the power to impose state taxes too... just look at each state's constitution, you will see similar provision as those in the U.S. Constitution.)
Our current tax laws have their basic structure from the Internal Revenue Act of 1954. Various acts have been passed since that time to modify the tax laws but the basic structure is the same. The Tax Reform Act of 1986 was the most extensive modification. All of the tax acts were passed by Congress and signed into law by a President. Anyone can view the text of the actual acts by looking in the U.S. Statutes at Large. The Income Tax Act of 1954 is in Vol. 68A. The income tax laws are codified in the U.S. Code as Title 26.
Basically, it's not one little law that can be cited. It's an entire section of them.....I believe the last count was 38,000 pages of them.
accountant, working on CPA certification