SOURCE: The Great IRS Hoax book, Section 6.4.12.

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The Office of the Collector of Internal Revenue abolished. See Reorganization Plans No. 26 of 1950 and No. 1 of 1952, and Notes under http://www4.law.cornell.edu/uscode/26/7804.html, “Amendments” at:

As part of this reorganization, the government manufactured a scandal concerning the collectors. The real reason, however, was to make the code voluntary.

This office of the Collector of Internal Revenue made it possible to protest a tax. Without a Collector of Internal Revenue, it is impossible to protest a tax because it has to be voluntary without a collector. Recall that earlier in section 5.4.2, we pointed out that a free people can only be free if they consent to their taxation. There are two ways to consent:

1. Indirectly consent by electing a Collector of Internal Revenue or have him appointed by a person who was elected.
2. Directly consent by sending a donation form called a “tax return”, which gives the authority to the government to take your money by virtue of the liability that you assessed against yourself.

If you don't make a demand to pay a tax in the law, then no one has an obligation to do anything. This reorganization of the IRS made the process of tax collection into an administrative process which could only touch “volunteers” called “taxpayers”. This made the U.S. District courts into administrative courts in regards to federal taxes. Administrative courts are “non-judicial” and are only there to hear cases where all parties appear by consent and confer jurisdiction on the court to resolve the matter by virtue of them appearing. The only people who should go to these courts are "taxpayers", which are people who volunteered to pay the tax. If you are a “nontaxpayer” or choose not to participate in income taxation, then you shouldn’t appear in these courts and if you don’t appear or are forced to appear involuntarily because you were extradited, simply refuse to plead and refuse to accept a public defender. That ends the jurisdiction of the court and they will eventually have to let you go because of the requirement for habeus corpus.

Section 29 of the 1894 Revenue Act was the last federal law that imposed a legal duty to pay upon citizens and residents of the United States. The duty to pay the tax was subsequently eliminated by Pollack v. Farmers Loan and Trust, 157 U.S. 429 (1895)and does not appear in any Revenue Law after that date.