Why the 16th Amendment and the Internal Revenue Code are  Irrelevant to Citizens of the 50 States Because They are Special Law

Related Information:

The 16th Amendment and Subtitle A of the Internal Revenue Code are "special law" rather than "public law", which is to say that they apply ONLY to those CONSENTING to become statutory franchisees called "taxpayers" who are domiciled on federal territories over which the United States government exercises exclusive legislative jurisdiction:

“A canon of construction which teaches that of Congress, unless a contrary intent appears, is meant to apply only within the territorial jurisdiction of the United States.”
[U.S. v. Spelar, 338 U.S. 217 at 222 (1949)]

“The law of Congress in respect to those matters do not extend into the territorial limits of the states, but have force only in the District of Columbia, and other places that are within the exclusive jurisdiction of the national government.”
[Caha v. United States, 152 U.S. 211 (March 5, 1894)]

Here's a definition of "special law":

special law:  One relating to particular persons or things; one made for individual cases or for particular places or districts; one operating upon a selected class, rather than upon the public generally.  A private law.  A law is "special" when it is different from others of the same general kind or designed for a particular purpose, or limited in range or confined to a prescribed field of action or operation.  A "special law" relates to either particular persons, places, or things or to persons, places, or things which, though not particularized, are separated by any method of selection from the whole class to which the law might, but not such legislation, be applied.  Utah Farm Bureau Ins. Co. v. Utah Ins. Guaranty Ass'n, Utah, 564 P.2d 751, 754.  A special law applies only to an individual or a number of individuals out of a single class similarly situated and affected, or to a special locality.  Board of County Com'rs of Lemhi County v. Swensen, Idaho, 80 Idaho 198, 327 P.2d 361, 362.  See also Private bill; Private law.  Compare General law; Public law.
[Black's Law Dictionary, Sixth Edition, pp. 1397-1398, 0-314-76271-X]

How could this be?  First of all, if you look at the definitions of "State" found in 26 U.S.C. §7701(a)(10) and "United States" found in 26 U.S.C. §7701(a)(9), you find that the Internal Revenue Code ONLY applies to the District of Columbia!  The District of Columbia, it turns out, is a private municipal corporation.  Click here to look at an excerpt from the Statutes at Large, where the U.S. Congress in 1871 established the District of Columbia as a private municipal corporation.  This happened right after the passage of the 14th Amendment in 1868.  Once the District of Columbia became a private municipal corporation under the 14th Amendment, equity/contract law instead of constitutional law applied to taxation!  The statue below also clearly establishes the U.S. government as a federal corporation:

United States Code


Sec. 3002. Definitions

(15) ''United States'' means -

(A) a Federal corporation;

(B) an agency, department, commission, board, or other entity of the United States; or

(C) an instrumentality of the United States.

Interestingly, when the validity of the 16th Amendment was litigated in federal court, for instance in the case of U.S. v. Stahl, 792 F2d 1438, 1986), the Federal circuit court ruled that it was a "Political Issue".  Have you ever asked yourself why?  Here is why right from the Statutes at Large!

“Statutes At Large” 62nd Congress, Volume 37, Part One is "Public Acts and Resolutions" which apply to the 50 states.  Part Two “Private Acts and Resolutions” which are “private laws” or "special laws" or “municipal code” of Washington, DC applying to the [federal] “United States” and “U.S.** citizens” not the 50 states.  This volume included the “adoption” of the 16th Amendment to the Constitution, in lieu of “lawful ratification”, thus the 16th Amendment is "special law" and only applies to D.C. and “U.S.** citizens” (citizens of the District of Columbia).  If you want to examine some of the case law behind treating the District of Columbia as a municipal corporation, look at the following:

Recall that the U.S. Congress has exclusive legislative jurisdiction over federal territories and possessions as revealed in the Supreme Court Case of Downes v. Bidwell, 182 U.S. 244, 1901. Since constitutional limitations DO NOT apply to these federal territories and possessions, and since the 16th Amendment only applies to "U.S. Inc" found in the District of Columbia and federal territories (and defined in the 14th Amendment), then the 16th Amendment and subtitle A (income taxes) of the Internal Revenue Code are both "special law" that DO NOT apply to the vast majority of Americans living in nonfederal portions of the 50 states!  Subtitle D excise taxes, unlike income taxes found in Subtitle A of the Internal Revenue Code, however, have always been authorized under the Constitution as "general law" or "public law" that apply to the 50 states.  Each subtitle has its own jurisdiction, but the ONLY subtitle of Title 26 that applies to all 50 states is the excise taxes found in Subtitle D.

The above analysis explains a LOT.  That is why the courts, for instance in the case of U.S. v. Stahl 792 F2d 1438 (1986), ruled that the 16th Amendment is a "Political Issue" they can't decide.  It's obvious why they can't decide because it only applies if you are a "U.S.** citizen" (citizen of the District of Columbia) subject to the D.C. laws and codes.  As we mention in section 6.6.3 of The Great IRS Hoax, the Congress, in 28 U.S.C. 2201, also prohibited the federal courts from being able to rule on rights and status, for instance citizenship status or tax liability status, in declaratory judgments relating to income taxes.   Federal courts cannot therefore rule absent a jury on the legality of the 16th Amendment ratification if it only applies in D.C. (special law) but would not be legal in the 50 states. Hence, the 16th Amendment and I.R.C. Subtitles A through C income taxes are a political question based on your legal citizenship and residency status that federal courts can't decide on.  Because the appellate courts don't have juries, then they therefore cannot rule on tax liability status!  Most people don't realize this, which is why the IRS fools you into committing fraud every time you submit an IRS form 1040 by admitting, in essence, that you are a "U.S. person" (a person living in the District of Columbia) who is involved in a "trade of business in the United States" (codeword for someone holding political U.S. office).  The 1040 form also cajoles us into selling our children into slavery by admitting that they are "U.S.** citizens" in order to declare them as tax deductions.

All the focus spent on the 16th amendment by other well-meaning but less-informed patriots simply misses the target of HOW the government ropes us into the "constructive trust" found in the 14th Amendment (and especially Section 4 of that amendment), thereby making us a subject to D.C. "special laws" where the 16th amendment is "special law" that was legally adopted.  Here is Section 4:

SECTION 4. The validity of the public debt of the United States, authorized by law, including debts incurred for payment of pensions and bounties for services in suppressing insurrection or rebellion, shall not be questioned. But neither the United States nor any State shall assume or pay any debt or obligation incurred in aid of insurrection or rebellion against the United States, or any claim for the loss or emancipation of any slave; but all such debts, obligations and claims shall be held illegal and void.

(Our hats off to Dave Funk, DaveFunk@pacbell.net for the truly excellent research that lead to the development of this article!)