The formula for Income tax, which is written in Title 26 USC Sec. 63(a), is actually very simple ... Taxable income=(gross income-deductions)   So, is section 861 really frivolous? Are tax-cheat criminals getting what they deserve, or are tax court judges and the IRS the real criminals? To find the facts, just ask the Government's own computer, because U.S. laws are written in code. Search engine: http://www.gpoaccess.gov/uscode/search.html   Search for (copy/paste line into search box): 26usc* AND "gross income" AND "citizen" Notice, how many results are foreign related. Also, notice section 861.   Now, add one more keyword, to see if we can narrow the search results. 26usc* AND "gross income" AND "citizen" AND "united states" Apparently, even when including the "united states", a quarter of the results are foreign related, and still produces the same sections. Again, notice section 861.   Now try other key codewords in the Income tax formula. 26usc* AND "deductions" AND "citizen" AND "united states" 26usc* AND "taxable income" AND "citizen" AND "united states" As you can see, according to the "code", section 861 is not frivolous at all. Section 861 is the law.     How to Search U.S. Tax Code Step 1. Pick a search engine Start with the Government Printing Office search engine. Hint: Right-click link, then Open in New Window Government Printing Office (GPO): www.gpoaccess.gov/uscode/search.html Cornell Law School: www4.law.cornell.edu/uscode/search/uscode26.html US House of Representatives: http://uscode.house.gov/search/criteria.shtml Not user-friendly. Use single quotes here. Fourmilab: www.fourmilab.ch/ustax/TaxSearch.html * Use single quotes here Find Law: Use Search by Keyword www.findlaw.com/casecode/uscodes/ Not user-friendly.   Step 2. Perform a Search A) Simple Search A simple search can include any "code" between two quotes. Copy and paste the following lines into a search engine. You may see some search engines work better with single quotes. "income from sources within the United States" "taxable income from sources within the United States" "gross income from sources within United States" "expenses, losses, and other deductions" "class of gross income" "gains, profits, and income" "gross income specified"

Before: "Income tax... A scam? That's not possible" Then we read the law. After: "$#@#%*! I'm no slave! Someone is going to pay!" The Code does not lie. Section 861 is the law. Short on time? Search for: 26USC* AND "taxable income" AND "citizen" AND "united states" 26USC* AND "deductions" AND "citizen" AND "united states"

Did you notice Sec. 861 through 865? These are the sections which lower courts & IRS say are frivolous.

But, you'll find there are many more simple search results like these in tax regulations, that's because...

"Treasury Regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off"
- IRS www.irs.gov/taxpros/article/0,,id=98137,00.html#26cfr

Due to it's lack of specifics, it is more effective to use a boolean search to find codified instructions in the USC.

B) Boolean Search

What is boolean?

A boolean search is useful for finding multiple "code-words" within the same section, e.g. "code-term-1" AND "code-term-2" AND "code-term-3". By using one or more ANDs it is possible to find the exact section of law written for any topic.

For example...

Which sections provide the code for "taxable income" of a "citizen" of the "United States"?

Enter the following into search box

1. "taxable income" AND "citizen" AND "united states"
   
   Fact: Among thousands of sections in tax code only 20 have the "code-words." Notice, Sec. 861, 863, 864, and 865 are all included in search results.
   
   Frivolous? Judge? ... Senator? ... Congressman?
   
   
   Being more specific, Which sections provide the code for "deductions" and "expenses"?



2. "taxable income" AND "gross income" AND "deductions" AND "expenses" AND "united states"


Sec. 861. Again? Coincidence?


Which sections have the code for taxable sources of income?


3. "taxable income" AND "sources" AND "united states"
   
   Notice, Sec. 861 is not so frivolous.
   
   (Adding 26USC* to your boolean search string will confine your search within Title 26 [Internal Revenue Code].... But, try searching with and without 26USC*, just so you know that you've searched through every statute that's been written.)
   
   
4. 26USC* AND "deductions" AND "citizen" AND "united states"


5. 26USC* AND "gross income" AND "citizen" AND "united states"


6. 26USC* AND "gross income" AND "included" AND "united states"


7. 26USC* AND "gross income" AND "deducted" AND "united states"


8. "gross income" AND "deductions" AND "united states"


9. "taxable income" AND "deductions" AND "united states"


10. "items" AND "taxable income" AND/OR "gross income "


11. "items" AND "deducted" AND "gross income" OR "taxable income"


12. "taxable income" AND "included" AND "united states"


13. "deductions" AND "allocated" AND "gross income"


14. "sources" AND "gross income" AND "taxable income"


15. "individual" AND "citizen" AND "taxable income" AND "included" AND "united states"


16. "individual" AND "citizen" AND "resident" AND "taxable income" AND "included" AND "united states"


17. "individual" AND "citizen" AND "taxable income" AND "gross income" AND "included" AND "united states"


18. "items" AND "sources" AND "included" AND "deducted" AND "taxable income" AND "united states"


19. "income" AND "deducted" AND "within united states"


20. "sources" AND "gross income" AND "taxable income" AND "individual"


21. "taxable income" AND "items" AND "united states"


22. 26USC* AND "sources" AND "gross income" AND "united states"


23. "sources" AND "gross income" AND "united states citizen"


24. "allocation" AND "gross income" AND "citizen"


25. "allocation" AND "gross income" AND "within the united states"


26. "taxable income" AND "within united states"


27. "gross income" AND "within united states"


28. "deductions" AND "within united states"


29. "the following items" AND "shall be treated as income"


30. "gains" AND "profits" AND "gross income" AND "taxable income"


31. "gains" AND "profits" AND "gross income" AND "deductions"


32. "gains" AND "profits" AND "gross income" AND "deducted"


33. "gains" AND "profits" AND "shall be deducted"


34. "gains" AND "profits" AND "shall be included"


35. 26USC* AND "gains" AND "profits" AND "united states"


36. "gains, profits"


37. "items of gross income" AND "united states"


38. "items of gross income" AND "taxable income"


39. "items of gross income" AND "deductions"


40. "items of gross income" AND "allocated"


41. "items of gross income" AND "allocation"


42. "items of gross income" AND "apportion"


43. "items of gross income" AND "apportioned"


44. "items" AND "allocated" AND "gross income"


45. 26USC* AND "items" AND "income" AND "shall be deducted"


46. 26USC* AND "expenses" AND "income" AND "shall be deducted"


47. "items" AND "gross income" AND "citizen"


48. "gross income" AND "taxable income" AND "citizen"


49. "sources" AND "taxable income" AND "citizen"


50. etc, etc...

Did you see enough of Sec. 861 through 865?

Frivolous or obvious?

Sec. 861 could not be the result if it was not precise. In codification, something is true or false. There is no in-between ... only fact, true or false.

Judges, Where is your 'honor'? Why don't you allow the law in your courtroom? ("Everyone who does evil hates the light." - John 3:20) More importantly, why don't you obey the truth? Justice requires it. If there really is a law, why don't you simply provide the section number to those who ask? What exactly did they teach you in tax school? Did they even mention... "Exempt income" is legally defined?

The law defers, and refers users to the US tax regulations ("under regulations prescribed by the Secretary" - 26 USC 863). Statutes and regulations do not command, or demand from citizens any tax on domestic income. Only a government policy, fabricated by politicians and enforced by police demands our money, time, and life... it is not law.

The Income Tax is a modern-day slave system composed of illegal policies, corrupt politicians, and ignorant police ... the same system used in all organized crime; mafia.

There is only one list of taxable items, as it should be. The list is located in 26 CFR 861-8T. It says... only a foreigner's income, and foreign earned incomes are taxable incomes*. Sec. 861 may be the only law written which the Government does not want you to follow.

* This assumes proper authority, jurisdiction, citizenship, being an employee, earning wages, etc, are valid and have previously existed. But, all of these are questionable at best, and all of these could be the topics of their own websites.

Data mining can be performed in every title of law or regulations. For example: Homeland Security, Federal Elections, Banking, Food and Drugs, Alcohol, Tobacco and Firearms, Judicial Administration, Money and Finace: Treasury, Pensions, Public Health, etc, etc. All of the policies made under color of law can easily be found.

Ignorance of the law is no excuse ... for fraud or treason.

Download a copy of the tax code.

With the following websites you can get your own copy of the tax code to compare results from sources above. Note, these downloads cannot be boolean searched.

• Text file format:
  US House of Representatives Downloadable Code
  http://uscode.house.gov/download/title_26.shtml
  
  -- Direct link
  Title 26 - Complete (24.8 MB)
  Chapter 1 - Normal Taxes and Surtaxes (14.1 MB)
  
  
• PDF file format:
  Constitution.org - an excellent research site
  
  -- Direct link
  Title 26 - Complete (13.0 MB)