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  2. Moritz v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Moritz_v._Commissioner

    Commissioner of Internal Revenue, 469 F.2d 466 (1972), was a case before the United States Court of Appeals for the Tenth Circuit in which the Court held that discrimination on the basis of sex constitutes a violation of the Equal Protection Clause of the United States Constitution. Charles Moritz had claimed a tax deduction for the cost of a ...

  3. Tax protester conspiracy arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester_conspiracy...

    Tax protesters in the United States advance a number of conspiracy arguments asserting that Congress, the courts and various agencies within the federal government—primarily the Internal Revenue Service (IRS)—are involved in a deception deliberately designed to procure from individuals or entities their wealth or profits in contravention of law.

  4. Internal Revenue Code - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code

    The text of the Internal Revenue Code as published in title 26 of the U.S. Code is virtually identical to the Internal Revenue Code as published in the various volumes of the United States Statutes at Large. [3] Of the 50 enacted titles, the Internal Revenue Code is the only volume that has been published in the form of a separate code.

  5. Tax protester constitutional arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester...

    Internal Revenue Service building on Constitution Avenue in Washington, D.C. The agency collects taxes and enforces the internal revenue laws. Neither the U.S. Supreme Court nor any other federal court has ruled that an income tax imposed under the Internal Revenue Code of 1986 is unconstitutional. [30] Under the Supreme Court ruling in Cheek v.

  6. Tax protester statutory arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester_statutory...

    Section 1(a)(1) of the enactment states: "The provisions of this Act set forth under the heading 'Internal Revenue Title' may be cited as the 'Internal Revenue Code of 1954'. Section 1(d) of the enactment is entitled "Enactment of Internal Revenue Title Into Law", and the text of the Code follows, beginning with the statutory Table of Contents.

  7. Constitution of the Republic of Texas - Wikipedia

    en.wikipedia.org/wiki/Constitution_of_the...

    The citizens of Texas approved an annexation ordinance and a new constitution on October 13. [citation needed] On December 29, 1845, the United States admitted the State of Texas to the Union (Joint Resolution for the admission of the state of Texas into the Union, Joint Resolution 1, enacted December 29, 1845, 9 Stat. 108).

  8. Tax protester administrative arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester...

    Tax protesters in the United States advance a number of administrative arguments asserting that the assessment and collection of the federal income tax violates regulations enacted by responsible agencies –primarily the Internal Revenue Service (IRS)– tasked with carrying out the statutes enacted by the United States Congress and signed into law by the President.

  9. Tax protester Sixteenth Amendment arguments - Wikipedia

    en.wikipedia.org/wiki/Tax_protester_Sixteenth...

    Tax protester Sixteenth Amendment arguments are assertions that the imposition of the U.S. federal income tax is illegal because the Sixteenth Amendment to the United States Constitution, which reads "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 ...