Did you know that the first time you submitted a Form 1040 to pay your taxes or get your refund that you then signed off to "voluntarily" pay income taxes to Uncle Sam? And likewise, before you did that, you were not obligated to pay taxes, nor did you agree to be a citizen and resident (actually, a corporation, but more later) of the "federal" United States?
Yes, your taxes are all "voluntary," but you can go to prison–natch–if you fail to volunteer.
Interesting, isn’t it? But it is all spelled out in a Supreme Court case that took up a man’s challenge to the 16th Amendment, the one that Congress wrote to enable income taxes to be collected without state-by-state apportionment and thus avoid unconstitutionality (complicated this, but I’ll give you some links in a minute).
The court case in question, Brushaber v. Union Pacific Railroad, resulted in a bunch of confusing doublespeak, but it led to the issuing of Treasury Decision 2313 that set up the filing of a 1040 as a voluntary decision to be both a resident and citizen of the "federal" United States subject to taxation, just as a federal corporation would be so taxed.
Aye, see, therein lies the rub: Brushaber decided only that federal corporations could be taxed (with excise, aka income, taxes), but since Brushaber himself was a nonresident alien, the IRS has consistently held that the ruling does not apply to natural born citizens.
Cute trick, huh? The IRS evidently incorporated all of us as federal corporations so as to tax us, but also conveniently used the ruse that once you file taxes, you’ve volunteered to become a citizen and resident of the United States who pays income taxes.
Here’s another little secret: Internal Revenue Code section 5.3.5, 26 USC 6013, allows you to opt out of this citizen-resident-volunteer status.
Of course, if you try it, you’ll end up in prison like Arthur Farnsworth, who is being released in prison today, on Tax Day, after serving two years in the slammer.
Is this a great country or what?
MORE DETAILS:

He’s gone from Hosanna Obama, savior of mankind, to Mikhail Obama, technocrat of American socialism, to Don Obama, knight of the Global Warming Industry (GWI). He’s still all three, of course, depending on what he’s saying or doing at the present moment, but Barack Hussein Obama, in his current incarnation as Don Obama, the Man of LaSaveya, is the most bizarre yet–but it’s all still a piece of the whole cloth, sadly.


