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Tax protester statutory arguments : ウィキペディア英語版 | Tax protester statutory arguments
Tax protesters in the United States advance a number of statutory arguments asserting that the assessment and collection of the federal income tax violates statutes enacted by the United States Congress and signed into law by the President. Such arguments generally claim that certain statutes fail to create a duty to pay taxes, that such statutes do not impose the income tax on wages or other types of income claimed by the tax protesters, or that provisions within a given statute exempt the tax protesters from a duty to pay. Statutory arguments, though related to, are distinguished from constitutional, administrative and general conspiracy arguments. Statutory arguments presuppose that Congress has the constitutional power to assess a tax on incomes, but that the Congress has simply failed to levy the tax by enacting a specific statute. ==Definition of the terms "state" and "includes"==
In connection with various arguments that the Federal income tax should not apply to citizens or residents within the fifty states, some tax protesters have argued about the meanings of the terms "state" and "includes."
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