Income

“Each Federal Reserve Bank is a separate corporation owned by commercial banks in its region.” Lewis v. United States, 680 F. 2d 1239 (1982).

“Additionally, Reserve Banks, as privately owned entities, receive no appropriated funds from Congress.” Lewis v. United States, 680 F. 2d 1239 (1982).

“The forced loans of 1862 and 1863, in the form of legal tender notes, were vital forces in the struggle for the national supremacy. They formed a part of the public debt of the United States, the validity of which is solemnly established by the Fourteenth Amendment to the Constitution.” Juilliard v. Greenman, 110 U.S. 421 (1884).

“It may be compelled to use it for circulation in a more permanent form, as the only means of avoiding what I regard a great evil — a federal debt. I am decidedly opposed to government loans.” Metropolitan Bank v. . Van Dyck, 27 N.Y. 400 (1863).

“... unpaid tax debts ... .” Rafaeli, LLC v. Oakland Cnty (2020).

“California imposes a tax that is flatly inconsistent with federal policy. ... This is an intrusion on national policy in foreign affairs that is not permitted by the Constitution.” Container Corp. of America v. Franchise Tax Bd., 463 U.S. 159.

“["the federal and California definitions of 'income' are identical"].” Title Ins. Co. v. State Bd. of Equalization, 4 Cal. 4th 715, 14 Cal. Rptr. 2d 822, 842 P. 2d 121 (1992).

"... excise taxes (including income taxes) ...” Bornstein v. State Tax Comm., 176 A.2d 859 (1962).

"We recognize that the fact that the legal incidence of a tax falls on a corporation whose formal corporate domicile is domestic ..." Container Corp. of America v. Franchise Tax Bd., 463 U.S. 159 (1983) Notes #32.

“... all governments are corporations ...” Charles River Bridge v. Warren Bridge, 36 U.S. 420 (1837).

e.g. “§ 4002. Name and designation. The name of a county designated in the law creating it is the corporate name, and it must be known and designated thereby in all actions and proceedings touching its corporate rights, property, and duties.” The Political Code of the State of CA (1906).

e.g. “Municipal corporation" is a generic term generally including cities, which in turn includes charter cities.” Cal. Apartment Ass'n v. City of Stockton, 80 Cal. App. 4th 699, 95 Cal. Rptr. 2d 605 (2000) Lexis Nexis Headnotes.

e.g. "It is noteworthy that the oldest surviving government corporation — the Smithsonian Institution — ..." Keifer & Keifer v. Reconstruction Finance Corp., 306 U.S. 381 (1939).

e.g. “... private entity like Amtrak ... Held: For purposes of determining the validity of the metrics and standards, Amtrak is a governmental entity. ... Amtrak was created by the Government, is controlled by the Government, and operates for the Government’s benefit. ... And that exercise of governmental power must be consistent with the Constitution, including those provisions relating to the separation of powers.” Dep't of Transp. v. Ass'n of Am. Railroads, 575 U.S. ___ (2015) Syllabus.

e.g. “We are of opinion that the Act of 1918 should be construed to refer only to corporations like the Fleet Corporation that are instrumentalities of the government and in which, for that reason, it owns stock.” United States v. Walter, 263 U.S. 15 (1923).

"Because of the advantages enjoyed by the corporate device compared with conventional executive agencies, the exigencies of war and the enlarged scope of government in economic affairs have greatly extended the use of independent corporate facilities for governmental ends. In spawning these corporations during the past two decades, Congress has uniformly included amenability to law. Congress has provided for not less than forty of such corporations discharging governmental functions, and without exception the authority to-sue-and-be-sued was included.” Keifer & Keifer v. Reconstruction Finance Corp., 306 U.S. 381.

"Congress has given the IRS considerable power to go after unpaid taxes.” Polselli v. Internal Revenue Service, 598 U.S. ___ (2023).

“ADMINISTRATIVE EDIT: July 16, 2019 ... hereby authorize the Commissioner, Bureau of the Fiscal Service, to execute tax withholding agreements with State and local governments.” TREASURY DIRECTIVE 16-4.

“... payor who withholds taxes is a mere agent of the IRS ... .” Freis v. Soboroff, 81 Cal. App. 4th 1102, 97 Cal. Rptr. 2d 429 (2000).

“Evidently Congress adopted the income as the measure of the tax to be imposed with respect to the doing of business in corporate form because it desired that the excise should be imposed, approximately at least, with regard to the amount of benefit presumably derived by such corporations from the current operations of the government.” Stratton's Independence, Ltd. v. Howbert, 231 U.S. 399 (1913).

“They are taxpayers and citizens of the United States and of California.” Hamilton v. Regents of Univ. of Cal., 293 U.S. 245.

“Whoever falsely and willfully represents himself to be a citizen of the United States shall be fined under this title or imprisoned not more than three years, or both.” 18 U.S.C. 911.

“... opponents ... They want to deny the people's right to vote on tax raises the people would have to pay. ... They want government to control the people by unlimited taxation rather than people controlling the government. ... Recently, some 108 local governments have raised taxes more than 300 million dollars with no vote of the people.” City of Westminster v. Cty. of Orange, 204 Cal. App. 3d 623, 251 Cal. Rptr. 511 (1988).

"... sought exemption from collection and payment of Social Security taxes on the ground that the Amish faith prohibited participation in governmental support programs. We rejected the claim that an exemption was constitutionally required." Employment Div., Dept. of Human Resources of Ore. v. Smith, 494 U.S. 872.

"The people were taxed, against their will, for the support of religion, and sometimes for the support of particular sects to whose tenets they could not and did not subscribe." Reynolds v. United States, 98 U.S. 145 (1879).

“... personal income taxes ... 100% of what is collected is absorbed solely by interest on the Federal Debt and by Federal Government contributions to transfer payment. In other words, all individual income tax revenues are gone before one nickel is spent on the services which taxpayers expect from their government.” Grace Commission Report (1984).

“(a) Employer-employee agreement. An employee and his employer may enter into an agreement under section 3402(p)(3)(A) to provide for the withholding of income tax upon payments of amounts described in paragraph (b)(1) of § 31.3401(a)-3, made after December 31, 1970.” 26 CFR 31.3402(p)-1.

“... Morning Star's participation is not voluntary except in the sense, as noted by the trial court, that California income taxes are voluntary because one need not earn income ...” Cal. Chamber of Commerce v. State Air Res. Bd., 10 Cal. App. 5th 604, 216 Cal. Rptr. 3d 694 (2017).

“They are voluntary in the same sense that paying income tax is "voluntary.” Rhiner v. Workers' Comp. Appeals Bd., 4 Cal. 4th 1213, 18 Cal. Rptr. 2d 129, 848 P.2d 244 (1993).

“... this country's income tax system is based on voluntary self-assessment, rather than distraint ...” Bothke v. Fluor Engineers and Constructors, 713 F.2d 1405 (1983).

“The citizen cannot complain, because he has voluntarily submitted himself to such a form of government.” United States v. Cruikshank, 92 U.S. 542 (1875).

“Authorities Our system of taxation depends on the taxpayers' belief that: A. The tax laws they follow apply to everyone.” Internal Revenue Manual Part 1 1.5.2 Section 1.5.2.3.

“Everyone is familiar with instances of propaganda through fiction.” Times Film Corp. v. Chicago, 365 U.S. 43 (1961).