For those of you who are still not convinced that Americans are not required to pay income tax just look at the tax code itself. According to United States Code Title 26, Section 7806, Title 26 is not law. You may follow the link to read it or you may download the PDF directly from the US Government Printing Office website.
But we will include it here for discussion.
Section 7806. Construction of Title.
(a) Cross references. The cross references in this title to other portions of the title, or other provisions of law, where the word "see" is used, are made only for convenience, and shall be given no legal effect.
(b) Arrangement and classification. No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The preceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law.
The first paragraph states that any reference where the word "see" is used is not legal. That means, it is not law. But let's look at the sentence that includes all of Title 26.
No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect.
When you deliver a message, you imply an idea from that message. If you hear or read the message, you infer an idea from that message. When you presume something, you believe it to be true. Based on the above clause from Title 26, nobody should do any of the above three actions regarding the "legislative construction" of anything written under the Title 26 heading. No matter where the writing is located, no matter how the writing is grouped, no matter what the writing states, no matter if the writing is a table of contents, an analysis, a description, or a cross reference it is not a law or "legislative construction". It also "shall be given no legal effect". No legal effect and no congressional construction. What does the congress construct? It constructs laws. So no congressional construction and no legal affect. It can't be made clearer than that.
As a matter of fact, the Nordby Supply Company sued over being required to pay an excise on fishing lures it sold using another section of the code as an exemption. The district court denied its claim so it was appealed to the 9th District Court in California. The appellate court agreed that title 26 is not law stating in NORDBY SUPPLY CO. v. UNITED STATES Cited as 572 F.2d 1377 (1978)
The Internal Revenue Code itself provides that nothing is to be inferred from the grouping or indexing of any particular section, 26 U.S.C. Sec. 7806(b), and this court has held that the title of a statute cannot limit the plain meaning of its text. Pike v. United States, 340 F.2d 487 (9th Cir. 1965). Therefore, the fact that Sec. 4161(a) is located in that part of the Code dealing with "recreational equipment" and "sporting goods" is of little significance.
So if you receive a letter from the IRS after ceasing to file a return and you get one of those reminders they send out. You write them back a letter stating that you are exempt for two reasons; you are one of the people and not a taxpayer, and your are exempt per 26 USC Section 7806.