Banister, also known as the Agent For Truth, made this revelation during the July 26 episode of "The Sheriff Mack Show" on Brighteon.TV.
"As you and many Americans know, the IRS wants you to put on your tax return that you had income from working hard at [a] job and trading your time for money," Banister told constitutional sheriff Richard Mack. The former IRS agent added that the taxman's own instruction booklets point out the specific law that requires every federal agency to ask information from taxpayers.
According to Banister, the IRS tells Americans that they must file a tax return for any taxes they are liable for. He then questioned whether Americans are really liable for any income tax and if they really need to file returns for it.
"One thing that is definitely not income – [which] the Supreme Court and many other state court cases say – is when you trade an hour of your work for an hour of pay, there's no gain there. You and the person that's paying you decide how much you're worth for an hour. And then, you take part of your life and invest it in that hour."
Furthermore, he pointed out the lack of a liability statute that makes the average American liable for income tax. Congress has never passed this statute, he added.
Banister mentioned that the Supreme Court has repeatedly ruled that the 16th Amendment – known as the income tax amendment – did not expand federal taxation power. The amendment states that 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."
"Whatever power the federal government had before the 16th Amendment was the amount of power it had after the 16th Amendment. What is that power? Well, there is a power to tax either directly or indirectly," stated the Agent for Truth.
He added that indirect taxes must be uniform, while direct taxes must be apportioned. He also cited the Supreme Court's definition of income as "a gain which is something that is separated from the capital that was invested."
Banister clarified that while income tax itself is constitutional, the IRS and its enforcement of the 16th Amendment is not. "They are basically going outside of the authority that they have been given by the law and the Constitution," Banister told Mack.
The constitutional sheriff agreed, pointing out that there is no IRS statute or policy mentioning that Americans are liable for every dollar they make while working at any particular place or establishment. He added that a self-employed individual is not liable for income tax because it is an even trade with their time for the hourly wage that they receive.
According to Banister, the "forces" who wanted the 16th Amendment or income tax amendment to be part of the Constitution intended it to be a blanket way to tax the American people. The Supreme Court stepped in at this point, ruling that Americans cannot have an amendment that conflicts with the rest of the Constitution that it is amending. (Related: Dems propose $3 trillion tax hike on working families and small businesses.)
Following the ratification of the 16th Amendment in 1913, Congress had to put the brakes on it as it was ushering in an ubiquitous tax. It was only after the Supreme Court issued rulings three years later in 1916 that the statutes began to change, targeting people and circumstances that could pass constitutional muster.
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