united-states income-tax frivolous-arguments
What laws prove tax protesters are wrong?
<p>Tax protesters are frequently penalized for raising the &quot;frivolous&quot; argument that the individual income tax is not mandatory but voluntary.</p>
<p>Can anyone provide the specific provision of the tax codethat states that the income tax on individuals (not businesses) is mandatory and not voluntary?</p>
<p>I have not found it myself, but I would like to have it to reference when I am approached with this topic in conversation.</p>

<p>The 16th Amendment to the Constitution says:</p>
<p>&quot;The 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.&quot;</p>
<p>Congress has exercised that power and the main controlling law is in the United States Code, Title 26, Subtitle A, Chapter 1, Subchapter A, Part I - Tax on Individuals.</p>
<p>You can read it yourself at:
<a href="http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1&amp;num=0&amp;edition=prelim" rel="nofollow noreferrer">US Tax Code</a></p>
<p>There are multiple possibilities based on your situation, which you did not specify, but, for example there is this:</p>
<p><a href="https://i.stack.imgur.com/mpVyY.png" rel="nofollow noreferrer"><img src="https://i.stack.imgur.com/mpVyY.png" alt="Tax on married individuals" /></a></p>
<p>As far as mandatory, vs. voluntary, the code also gives the Internal Revenue Service the power and authority to enforce the Internal Revenue Code:</p>
<p>26 U.S. Code § 7608 - Authority of internal revenue enforcement officers</p>
<p>It also has numerous sections on the penalties for failing to obey the code, which I will not quote here, but which you can easily find for yourself.</p>
<p>So in answer to your question:</p>
<ol>
<li>The US Constitution gives Congress the power to levy income taxes on individuals.</li>
<li>The USC lists specific taxes and amounts levied.</li>
<li>The USC gives the IRS the power to enforce the Internal Revenue Code.</li>
<li>The USC provides for specific fines and other remedies for violaters.</li>
</ol>
