Under its power to borrow money, Congress is authorized by the Constitution to contract debt, and whenever something is borrowed it must be returned. When Congress spends the contracted private credit, each use of credit is debt which must be returned to the lender or Fed. Since Congress authorizes the expenditure of this private credit, the United States incurs the primary obligation to return the borrowed credit, creating a National Debt which results when credit is not returned.
However, if anyone else accepts this private credit and uses it to purchase goods and services, the user voluntarily incurs the obligation requiring him to make a return of income whereby a portion of the income is collected by the IRS and delivered to the Federal Reserve banksters. Actually the federal income tax imparts two separate obligations: the obligation to file a return and the obligation to abide by the Internal Revenue Code. The obligation to make a return of income for using private credit is recognized in law as an irrecusable obligation, which according to 'Bouvier's Law Dictionary' (1914 ed.), is "a term used to indicate a certain class of contractual obligations recognized by the law which are imposed upon a person without his consent and without regard to any act of his own." This is distinguished from a recusable obligation which, according to Bouvier, "arises from a voluntary act by which one incurs the obligation imposed by the operation of law." The voluntary use of private credit is the condition precedent which imposes the irrecusable obligation to file a tax return. If private credit is not used or rejected, then the operation of law which imposes the irrecusable obligation lies dormant and cannot apply.
Look at an Federal Reserve note, the seal on the left is the Federal Reserve. The seal on the right is the 1789 original Department of the Treasury of the United States seal. The "controllers" have put the "choice" right in front of our faces while obfuscating the inherent remedy written into the law so as to avoid culpability and acts of treason via forced servitude into paying back THEIR debt. There is no income tax obligation or liability associated with redeemed lawful money cash when the demand has been made. The form that the paper takes is of no consequence. A Federal Reserve note in hand takes the form (per the law) of lawful money found at Title 12 U.S.C. § 411 when demand is made.
There are no lawful dollars out there only credit and debt ledger entrees, and no one gets paid for anything with anything of valuable substance. The IRS can’t tax credit, debt, or barter. Congress licensed the use of Federal Reserve notes to be used as money, as a medium or exchange for discharge of public and private debt into the US bankruptcy. At that point Federal Reserve notes became contraband and that gives the BATFE and the IRS jurisdiction over its use and transfer. Just like trafficking in alcohol, guns, drugs, tobacco or other substances subject to excise taxes.
The Supreme Court affirmed that the federal income tax is in the class of indirect taxes, which include duties and excises. The personal income tax arises from a duty -- i.e., charge or fee -- which is voluntarily incurred and subject to the rule of uniformity. A charge is a duty or obligation, binding upon him who enters into it, which may be removed or taken away by a discharge (performance).
The personal income tax provision of the Internal Revenue Code is private law rather than public law. One must file for a return of all tax withheld after a year of demanding and redeeming lawful money . The IRS sends back the taxes held and interest on those held funds. That is why one must keep records of all lawful money deposits.
Redeeming lawful money, means no court case because there is no question. The IRS marks any lawful money redemption internally as "income from a non-taxable source" to quell questions from low-level employees. As a whole, the IRS is extremely cooperative with 12 U.S.C. § 411 redeemers. When the IRS looks at a 1040 from one redeeming lawful money, and checks bank records, sees the demands and non-indorsement, the refund is given. That is also why lawful money refunds can take 6-12 months - there is due (manual) consideration done... amazing!
Of course, there have been a few 12 U.S.C. § 411 people hit with frivolous claims by the IRS, but to date, those have been defeated by recording a Libel of Review (a basic document that states one's status in relation to a variety of issues at hand) in District Courts and NOT ONE case against them or anyone redeeming lawful money has to date, been filed. Again, without demand for lawful money, everything I have seen has fallen flat on its face when challenged by the courts. To our best knowledge, no one has had to pay for any frivolous filings or has been taken to court. The only problem ever seen is with methods used before redeeming lawful money that are still haunting someone.
No one should ever protest the tax. Taxes are legal, lawful and necessary! Taxes are not theft, except by [mis]assumption. TAX is an acronym for T-Cell Atomic Crossover and is the perfect example of life exemplified in contract law. You want this process of TAX to occur, it is what allows you to order up public funds. It leads to expansion by natural means.