"Black Robe vs. Black Belt 2"

The word income is a corporate accounting term. It describes what corporations accrue. Living men and women do not accrue income. Living men and women accrue property. Your wages, your salary, your tips, the money you receive for your labor—that is private property. It belongs to you. It is not income in the legal sense. It is earnings. It is the product of your body and your time and your skill.

In order to tax your earnings as federal income, the system must first convert you from a living person into a corporate entity. Because only a corporate entity accrues income. And that conversion is what the offshore shell corporation accomplishes—the ESTATE trust established in Puerto Rico, named after you, attributed with your earnings, and then taxed as a corporation.

The notice from the IRS addressed to your NAME in capital letters is not addressed to you. It is addressed to that Puerto Rican ESTATE trust. You are presumed, in their records, to be a federal contracting officer—a Withholding Agent—responsible for administering that ESTATE. You received a bill for a corporation’s taxes. The corporation happens to be named after you. It is not you.

Prior to World War II, the vast majority of Americans were not subject to the federal income tax at all. The people who were subject to it knew who they were—federal civilian employees, military personnel, people born in Puerto Rico or Guam or other territories and possessions, federal welfare recipients, corporations chartered under United States auspices. Everyone else was understood to be immune. The tax did not apply to them, and they knew it did not apply to them.

The name in all capitals on every piece of mail they’ve ever sent you. Every piece. The all-capitals styling is not a formatting convention. It is a legal signal. It indicates a corporate entity, not a living person. And 15 USC 17 makes explicit what this means in practice—labor is not subject to excise taxation. Your labor cannot be taxed. Your time cannot be taxed. What can be taxed is the income of a corporation. So they created a corporation, named it after you, attributed your labor to it as corporate income, and sent you the bill. And because no one explained any of this, most people paid. And kept paying. For their entire working lives.