TMoore wrote:FYI, if you've got Title 26 up your sleeve, please show me the part where it says that 'I' have to pay.
Tango Mike, welcome from the minority report. My explication of tax law (as forum moderator for Lost Horizons dotcom), for educational purposes only, may naturally be vociferously denied by the regulars.
TMoore wrote:And what is the definition of "taxable income"?
It appears in Section 63, which uses "gross income" from Section 61, which uses "income" from the 16th Amendment, which is defined by USSC in:
- Stratton's Independence v Howbert, 231 US 399 (re 1909 tax)
- Brushaber v Union Pacific, 240 US 1
- Stanton v Baltic, 240 US 103
- Towne v Eisner, 245 US 418
- Peck v Lowe, 247 US 165
- Eisner v Macomber, 252 US 189
- Merchants v Smietanka, 255 US 509
- CIR v Glenshaw, 348 US 426
Very generally, it means anything which the US executive branch can reasonably demonstrate to be (a) measurable gain or profit and (b) subject to Congressional power to tax by excise, duty, or impost.
You provided no fact basis to demonstrate that "you" have to pay. However, the federal government has provided innumerable ways to complete such a demonstration. Most commonly, you might have received a W-2 filed with the SSA, which evidences that you received certain amounts of statutory "wages" as defined in 26 USC Sections 3121(a) and 3401(a) (and relying on terms that appear in 3121(b), (e), (h), 3401(c), 7651(1), (4), and 7701(c), among others). If correct, W-2 is evidence that your receipts were "wages" as defined and thereby "income", invoking the string of 26 USC sections which Famspear references relatively accurately.
In short, the recipient of a correct W-2 has to pay the tax, which is generally nonzero. The duty rests with you, as a W-2 recipient, to determine whether the amount of statutory "wages" was reported correctly, in conjunction with the facts of your case and the laws defining wages. Of course, the law also provides a method for correcting an erroneous W-2, such as by the payor filing W-2c or the payee filing 4852, completely, truthfully, and correctly.
In general, statutory "wages" are not necessarily the same as pay for work. "Wages" are payments for activity within Congressional power to tax by excise, duty, or impost. But being paid for work in itself (i.e., unattached to any activities within this power of taxation) is inalienable, as evidenced by:
- Slaughter-House Cases, 83 US 36
- Butchers' Union v Crescent City, 111 US 746
- Yick Wo v Hopkins, 118 US 356
- Minnesota v Barber, 136 US 313
- Allgeyer v Louisiana, 165 US 578
- Lochner v New York, 198 US 45
- Twining v New Jersey, 211 US 78
- Chicago Burlington v McGuire, 219 US 549
- Smith v Texas, 233 US 630
- Truax v Raich, 239 US 33
- Adams v Tanner, 244 US 590
- New York Life v Dodge, 246 US 357
- Truax v Corrigan, 257 US 312
- Adkins v Children's Hospital, 261 US 525
- Meyer v Nebraska, 262 US 390
- Pierce v Society of Sisters, 268 US 510
- Farrington v Tokushige, 273 US 284
- Massachusetts Board v Murgia, 427 US 307
By the way it's "Alfa November". It's also easy to misspell Juliett, Whiskey, and Xray.