-----Original Message----From: DEH21251@aol.com [mailto:DEH21251@aol.com]
Sent: Saturday, March 26, 2005 3:05 PM
To: winn@kcstar.com; letters@charleskrauthammer.com; scanon@kcstar.com;
srosen@kcstar.com; horaney@hoover.stanford.edu;
comments@taxreformpanel.gov; sam_brownback@brownback.senate.gov
Subject: Tax Reform
Please find attached a concept for tax reform that I have worked on
over the past 10+ years. I certainly would appreciate any thoughts and
consideration that any may have. Please feel free to contact me by
return email, or Dennis Hawley, 427 Winterbrook, Olathe, KS 66062.
Phone 913-782-4665.
REVISED 3-20-05
THE ATTACHED PROPOSED AMENDMENT TO THE UNITED STATES CONSTITUTION TO
CONTROL SPENDING, TAXATION, AND FINANCIAL COERCION BY ALL FORMS OF
GOVERNMENT IS BASED ON THE FOLLOWING:
1) IT IS ACKNOWLEDGED BY THE AUTHOR THAT THIS WRITING IS BASED ON MANY
WRITINGS AND THOUGHTS ESTABLISHED BY OTHERS AND THERE IS NO
INTENTION TO LAY CLAIM TO ANY ORIGINAL THOUGHT OR WRITING ON BEHALF
OF THE AUTHOR.
2) GOVERNMENT ONLY HAS A DELEGATED AUTHORITY TO COLLECT TAXES. THE
RIGHT TO IMPOSE LIMITS ON TAXATION IS SELF-EVIDENT.
3) IT IS AGAIN AFFIRMED THAT WHEN GOVERNMENT EXCEEDS ITS PROPER
PURPOSE OF PROTECTING ITS CITIZENS RIGHTS THE PEOPLE HAVE THE RIGHT
AND RESPONSIBILITY “TO ALTER OR ABOLISH IT.”
4) ECOMOMIC FREEDOM IS A VITAL PART OF TOTAL PERSONAL FREEDOM.
WITHOUT ECOMOMIC FREEDOM THIER CAN BE NO POLITICAL LIBERTY. THE
LOSS OF ECONOMIC FREEDOM EVENTUALLY LEADS TO THE LOSS OF CIVIL
LIBERTIES.
5) WHEN GOVERNMENT IS ALLOWED TO EXCESSIVELY TAX THE POPULACE, THE
POPULACE IS PLACED AT THE MERCY OF GOVERNMENT SPENDING TO
PROVIDE FOR THEM THAT WHICH THEY WOULD HAVE PROVIDED FOR
THEMSELVES HAD THEY NOT BEEN EXCESSIVELY TAXED, INCLUDING
PERSONAL SAVINGS, PRIVATE PHILANTHROPY, JOB CREATION, CULTURAL
ACTIVITIES, SUPPORT FOR THE ARTS, ETC. THIS ULTIMATELY INCREASES
GOVERNMENT CONTROL OVER THE CULTURE OF THE SOCIETY RESTRICTING
ITS FREEDOM AND NATURAL DEVELOPMENT.
6) THE GOVERNMENT HAS DEMONSTRATED THAT WITHOUT LEGAL RESTRAINT IT
IS UNABLE TO CONTROL SPENDING AND LIMIT LEVELS OF TAXATION
7) ACTION IS REQUIRED TO PREVENT UNRESTRAINED GROWTH OF BUDGET
DEFICITS AND GOVERNMENT SPENDING WHICH THREATENS NATIONAL AND
PERSONAL SAVINGS AND DEPRESSES ECONOMIC GROWTH.
8) TO PRESERVE FREEDOM AND INDIVIDUAL LIBERTY, THE GOVERNMENT’S
ABILITY TO TAX THE POPULACE MUST BE LIMITED.
9) GOVERNMENT MUST BE RESTRAINED THRU THE CONSTITUTION AND A
VIGILANT POPULATION.
10) A KEY GOAL OF A FREE SOCIETY IS TO PROVIDE AN ENVIRONMENT WHERE
MEMBERS OF THE SOCIETY ARE ENCOURAGED TO ACHIEVE THEIR FULL
POTENTIAL WITHOUT UNDUE INTERFERENCE OR DEPENDENCE ON THE WILL
OF THE GOVERNMENT OR ITS ELECTED OR APPOINTED OFFICIALS.
11) IN ORDER TO PROMOTE DOMESTIC TRANQUILTY EACH MEMBER OF THE
POPULACE SHALL BE ASSURED THAT EACH MEMBER IS BEING TAXED FAIRLY,
AND THAT MEMBERS OF SOCIETY ARE TIED TOGETHER ECONOMICALLY TO
PROMOTE AND SUPPORT EACH MEMBER TO ACHIEVE TO THIER FULL
POTENTIAL.
12) AS MEMBERS OF A FREE SOCIETY, EACH MEMBER HAS A RIGHT TO ACQUIRE
PROPERTY FOR THEIR BENEFIT AND ENJOYMENT.
13) THE POPULACE SHALL HAVE THE RIGHT TO CREATE WEALTH IN AN OPEN
SYSTEM BASED SOLELY ON MERIT WITHOUT BUREACRATIC AND
GOVERNMENTAL PRIVILAGES AND INTERFERENCES.
14) EACH MEMBER OF THE POPULACE SHOULD BE ALLOWED TO ENJOY THE
BENEFITS OF THEIR LABOR WITHOUT BEING UNFAIRLY OR EXCESSIVELY
TAXED.
15) EACH MEMBER OF SOCIETY SHOULD BE ASSURED THE OPPORTUNITY TO
SECURE FOR THEMSELVES A LEVEL OF FINANCIAL INCOME ADEQUATE TO
PROVIDE FOR THE NECESSITIES OF LIFE.
16) THE NET INCOME AFTER TAXES SHOULD BE FREE TO BE SPENT, SAVED, OR
USED AS DESIRED BY THE PERSON EARNING THE INCOME, WITHIN THE LIMITS
OF THE LAW WITHOUT INCURRING AN ADDITIONAL TAX BURDEN DIRECTLY OR
INDIRECTLY.
17) TAXES ON CORPORATIONS AND BUSINESSES ARE AN INDIRECT TAX ON THOSE
PURCHASING THE PRODUCTS, MERCHANDISE, OR SERVICE.
18) NO MEMBER OF SOCIETY SHOULD PAY MORE THAN HALF OF THEIR TOTAL
ANNUAL INCOME IN ANY FORM OF TAX.
19) A FREE ENTERPRISE ECONOMIC SYSTEM IS ACKNOWLEDGED AS THE ONLY
LOGICAL ECONOMIC SYSTEM FOR A FREE PEOPLE.
20) THE NATURAL OPERATION OF A FREE ENTERPRISE ECONOMIC SYSTEM
BENEFITS ALL THROUGH A GENERALLY HIGHER STANDARD OF LIVING BY
ALLOWING INDIVIDUALS TO SEEK THEIR OWN INTERESTS BY FULL FILLING THE
GENERAL INTERESTS.
21) A FREE ECONOMIC SYSTEM, AS OPPOSED TO A SYSTEM THAT IS BASED ON
INTRUSIVE REGULATING POLICIES IS CRUCIAL TO THE FUTURE AND THE
WEALTH OF THE POPULACE AND THE NATION.
22) AS EACH MEMBER OF THE POPULACE SHALL HAVE EQUAL RIGHTS UNDER THE
LAW, IT IS ACKNOWLEDGED THAT EACH MEMBER OF THE POPULACE HAS
DIFFERING TALENTS, SKILLS, ABILITIES, AND INTERESTS WHICH WILL MEAN IN A
FREE ENTERPRISE ECONOMIC SYSTEM SOME WILL HAVE HIGHER AND SOME
WILL HAVE LOWER INCOMES AND LEVELS OF WEALTH, YET EACH MEMBER
MUST BE FREE AND ENCOURAGED TO IMPROVE THEIR ECONOMIC CONDITION
TO THE GREATEST EXTENT POSSIBLE WITHIN THE LAW.
23) IN A FREE SOCIETY, VOLUNTARY ACTIONS ARE PREFERRED OVER ANY FORM
OF ACTION BASED ON COERCION. COERCIVE REGULATIONS BY GOVERNMENT
DISRUPTS THE NATURAL OPERATION OF A FREE ENTERPRISE ECONOMIC
SYSTEM, WITH GENERALLY HARMFUL CONSEQUENCES FOR THE POPULACE.
24) GOVERNMENT HAS USED TAXATION TO INFLUENCE THE SPENDING OF THE
POPULACE, THERBY DISRUPTING THE NATURAL OPERATION OF A FREE
ENTERPRISE ECONOMIC SYSTEM.
25) WHEN GOVERNMENT INCURS DEBT THAT REMOVES CAPITAL FROM THE
PRIVATE SECTOR, IT DISRUPTS THE ABILITY OF A FREE ENTERPRISE
ECONOMIC SYSTEM TO FUNCTION EFFECTIVELY.
26) GOVERNMENT DEBT PLACES NATIONAL SECURITY AT RISK BY FOREIGN
ENTITIES CONTOLLING EXCESSIVE AMOUNTS OF UNITED STATES SECURITIES.
27) THE CURRENT AND PROJECTED INTEREST PAID ON GOVERNMENT DEBT
DEPRIVES CURRENT AND FUTURE GENERATIONS OF FULL BENEFIT OF THE
TAXES PAID.
28) THE OCCURRENCE OF INTEREST ON GOVERNMENT DEBT IS AN EXCESSIVE
BURDEN ON FUTURE GENERATIONS. AS THOMAS JEFFERSON WROTE “WE MAY
CONSIDER EACH GENERATION A DISTINCT NATION, WITH A RIGHT…TO BIND
THEMSELVES, BUT NONE TO BIND THE SUCCEEDING GENERATION.”
29) WHEN GOVERNMENT REGULATES WAGES AND PRICES OF LABOR IT DISRUPTS
THE NATURAL OPERATION OF A FREE ENTERPRISE ECONOMIC SYSTEM,
INCLUDING DISPROPORTIONATELY BARRING YOUNG AND INEXPERIENCED
WORKERS FROM THE JOB MARKETS, AND SPREADING UNEMPLOYMENT.
30) THE CURRENT UNEMPLOYMENT SYSTEM IS IMPOSED AS A TAX ON PROFITS
AND CAPITAL, AND DISRUPTS THE NATURAL OPERATION OF A FREE
ENTERPRISE ECONOMIC SYSTEM AND HAS THE EFFECT OF LIMITING THE
FORMATION OF CAPITAL THRU PROFITS, WHICH WOULD ASSIST IN REDUCING
THE OVERALL UNEMPLOYMENT RATE.
31) A CONTIBUTING FACTOR IN INCREASES IN GOVERNMENT DEFICITS AND
SPENDING STEMS FROM LONG-TERM GROWTH IN GOVERNMENT ENTITLEMENT
PROGRAMS SUCH AS THE CURRENT MEDICAID, MEDICARE AND SOCIAL
SECURITY SYSTEMS.
32) BY IMPOSING A TAX ON THE POPULATION AND EMPLOYERS TO SUPPORT THE
CURRENT GOVERNMENT ADMINISTERED SOCIAL SECURITY SYSTEM, THE
POPULATION AND EMPLOYERS ARE DEPRIVED OF A CORRESPONDING
FREEDOM TO CHOOSE OTHER FORMS OF RETIREMENT ARRANGEMENTS. THE
CURRENT SOCIAL SECURITY SYSTEM IS DEPENDENT ON ONE GENERATION TO
SUPPORT A PRIOR GENERATION, AND IS CONTRARY TO THE WRITING OF
THOMAS JEFFERSON WHEN HE WROTE “WE MAY CONSIDER EACH
GENERATION A DISTINCT NATION, WITH A RIGHT…TO BIND THEMSELVES, BUT
NONE TO BIND THE SUCCEEDING GENERATION.”
33) IT IS IMPERATIVE THAT CONTROL OVER A FREE ENTERPRISE ECONOMIC
SYSTEM BY THE GOVERNMENT BE RESTRICTED DUE TO THE POTENTIAL FOR
ABUSES AND MALFEASANCE BY THE POWER GOVERNMENT REPRESENTS.
34) THE TAXING STRUCTURE SHOULD BE RESPONSIVE TO CHANGING ECONOMIC
CONDITIONS WITHOUT DEPENDING ON POLITICAL ACTION.
35) TAXES AND THE DISTRIBUTION OF TAX REVENUES SHOULD NOT BE POLITICAL
ISSUES, BUT RATHER STIPULATED BY LAW.
36) EACH MEMBER OF SOCIETY SHOULD BE ABLE TO EXPECT THE SAME LEVEL OF
GOVERNMENT SERVICES REGARDLESS OF INCOME LEVEL.
37) BY LIMITING THE TAX REVENUES THAT EACH LEVEL OF GOVERNMENT IS
ALLOWED, THE GOVERNMENTS AT ALL LEVELS WILL BE PLACED IN THE ROLE
OF INCREASING THE EFFICIENT AND EFFECTIVE USE OF LIMITED TAX
REVENUES, THEREBY ALLOWING INCREASED BENEFIT TO THE POPULACE FOR
THE AMOUNT OF TAX REVENUES IMPOSED.
38) THE FEDERALLY ELECTED OFFICIALS SHOULD RECEIVE TIMELY, DIRECT, AND
PERSONAL FEEDBACK AS TO THE ECONOMIC HEALTH OF THE COUNTRY.
39) EACH MEMBER OF THE POPULACE SHOULD HAVE FEEDBACK ON THEIR
ECONOMIC STANDING RELATIVE TO THE REST OF THE POPULACE.
40) THE ECONOMIC SOLVENCY OF THE GOVERNMENT SHOULD BE PROTECTED TO
THE GREATEST EXTENT POSSIBLE.
PROPOSED AMENDMENT TO THE UNITED STATES CONSTITUTION TO
CONTROL SPENDING, TAXATION, AND FINANCIAL COERCION
PREAMBLE
WHEREAS THE PEOPLE, THROUGH THEIR CONSTITUTION, SHOULD BE
PROTECTED FROM UNDUE TAXATION, SPENDING AND FINANCIAL COERCION
BY THEIR GOVERNMENT.
SECTION I – TAXING POPULATION
A) EVERY CITIZEN AND RESIDENT ALIEN 18 YEARS OF AGE OR OLDER ON
JANUARY 1 OF THE TAXING YEAR THAT RECEIVED AN INCOME DURING
THE RESPECTIVE TAXING YEAR IS TO BE INCLUDED WITHIN THE TAXING
POPULATION.
B) EVERY CITIZEN AND RESIDENT ALIEN 18 YEARS OF AGE OR OLDER ON
JANUARY 1 OF THE TAXING YEAR THAT ACTIVELY SOUGHT THE
PROCUREMENT OF AN INCOME DURING THE RESPECTIVE TAXING YEAR
IS TO BE INCLUDED WITHIN THE TAXING POPULATION.
C) EVERY CITIZEN AND RESIDENT ALIEN 18 YEARS OF AGE OR OLDER ON
JANUARY 1 OF THE TAXING YEAR PHYSICALLY OR MENTALLY UNABLE
TO PROCURE AN INCOME OR TO ACTIVELY SEEK THE PROCUREMENT
OF AN INCOME IS TO BE INCLUDED WITHIN THE TAXING POPULATION.
D) EVERY CITIZEN AND RESIDENT ALIEN LESS THAN 18 YEARS OF AGE ON
JANUARY 1 OF THE TAXING YEAR WITH A NET TAXING INCOME, AS
DEFINED IN SECTION II OF THIS AMENDMENT, GREATER THAN THE
PREVIOUS YEAR’S MINIMUM ACCEPTABLE INCOME LEVEL, AS DEFINED
IN SECTION IV OF THIS AMENDMENT, IS TO BE INCLUDED WITHIN THE
TAXING POPULATION.
E) EVERY MEMBER WITHIN THE TAXING POPULATION IS TO BE
CONSIDERED AN INDEPENDENT ENTITY REGARDLESS OF MARITAL
STATUS, OR DOMESTIC RELATIONSHIP, OR DEPENDENCY.
SECTION II – TAXING INCOME
A) THE ANNUAL GROSS INCOME FOR ANY MEMBER OF THE TAXING
POPULATION SHALL INCLUDE ALL FORMS OF INCOME AND INCOME IN
KIND RECEIVED DURING THE RESPECTIVE TAXING YEAR, INCLUDING
AMOUNTS FROM INHERITANCE, GAMBLING GAINS, GIFTS, PRIZES AND
FOUND OR DISCOVERED TREASURE, WITH THE EXCEPTION OF INCOME
FROM SECTION IV-A OF THIS AMENDMENT, AND EXCEPT AMOUNTS
RECEIVED AND RECOGNIZED BY THE IRS AS A CHARITABLE OR
BENEVOLENT GIFT.
B) CURRENT 401K, INDIVIDUAL RETIREMENT ACCOUNTS, ROTH INDIVIDUAL
RETIREMENT ACCOUNTS AND SIMILAR TAX DEFERRED TYPE ACCOUNTS
ARE TO BE DISCONTINUED AND THE CURRENT BALANCES MAYBE
WITHDRAWN AT ANY TIME AND IN ANY AMOUNT. THE AMOUNT
WITHDRAWN THAT HAD NOT BEEN PREVIOUSLY TAXED SHALL BE
INCLUDED AS INCOME AND THE BALANCES INCLUDED IN DETERMINING
PERSONAL NET FINANCIAL WORTH IN SECTION IV-A. ANY OTHER FORM OF
DEFERRED COMPENSATION INCLUDING INHERITANCES OR OTHER FORMS
OF ITEMS OF VALUE HELD IN TRUST SHALL BE ALLOWED AS LONG AS THE
RECEPIENT OF THE DEFERRED INCOME OR INCOME IN KIND DOES NOT
HAVE DIRECT OR INDIRECT CONTROL OVER THE INCOME OR INCOME IN
KIND BEFORE RECIEPT OF THE INCOME OR INCOME IN KIND. THE NET
PRESENT VALUE OF THE DEFERRED INCOME OR INCOME IN KIND SHALL
BE INCLUDED IN DETERMINING PERSONAL NET FINANCIAL WORTH IN
SECTION IV-A.
C) DEDUCTIONS TO OBTAIN THE ANNUAL NET TAXING INCOME SHALL
INCLUDE ONLY AND ALL ITEMS THAT ARE AN EXPENSE TO THE
PROCUREMENT, INCREASE, OR MAINTENANCE OF THE ANNUAL GROSS
INCOME, OR TO ACTIVELY SEEK THE PROCUREMENT OF AN INCOME.
D) THE ANNUAL NET TAXING INCOME SHALL NOT BE LESS THAN ZERO.
SECTION III – TAXATION RATE
A) THE TAX RATES SHALL PROGRESS SMOOTHLY FROM 0% TO 50% OF THE
ANNUAL NET TAXING INCOME.
B) THE SMOOTH PROGRESSION OF TAX RATES FOR THE TAXING
POPULATION SHALL BE ESTABLISHED EACH YEAR BY THE STATISTICAL
CURVE SHOWN BELOW. THIS CURVE SHALL BE OBTAINED BY PLOTTING
THE ANNUAL NET TAXING INCOME LEVEL VERSUS THE TAXING
POPULATION. THE STATISTICAL MEAN SHALL ESTABLISH THE 25%
LEVEL OF TAXATION. ONE STATISTICAL STANDARD DEVIATION BELOW
THE MEAN, OR ½ THE MEAN, WHICH EVER IS LESS, SHALL ESTABLISH
THE 0% LEVEL OF TAXATION. ONE STATISTICAL STANDARD DEVIATION
ABOVE THE MEAN, OR TWICE THE MEAN, WHICH EVER IS GREATER,
SHALL ESTABLISH THE 50% LEVEL OF TAXATION. BASED ON A UNIT
NORMAL CURVE THIS WOULD PLACE APPROXIMATELY 16 % OF THE
TAXING POPULATION IN BOTH THE LOWER INCOME AND UPPER INCOME
BRACKETS, WITH APPROXIMATELY 34% OF THE POPULATION IN BOTH
THE LOWER MIDDLE AND UPPER MIDDLE INCOME BRACKETS.
C) FOREIGN CORPORATIONS OR BUSINESSES NOT DOING BUSINESS
WITHIN THE JURISDICTION OF THE FEDERAL GOVERNMENT SHALL NOT
BE ASSESSED ANY FORM OF TAX, BUT ANY DISTRIBUTION OF INCOME
OR INCOME IN KIND TO A MEMBER OF THE TAXING POPULATION IS TO
BE INCLUDED AS INCOME UNDER SECTION II OF THIS AMENDMENT. THE
REPORTING OF THIS INCOME AND PAYING THE ASSESSED TAX SHALL
BE THE RESPONSIBILITY OF THE MEMBER OF THE TAXING POPULATION.
D) FOREIGNERS, FOREIGN CORPORATIONS OR FOREIGN BUSINESSES
CONDUCTING BUSINESS OR OBTAINING ANY FORM OF INCOME OR
INCOME IN KIND FROM WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT, SHALL BE ASSESSED 50% OF THE GROSS INCOME OR
INCOME IN KIND FROM CONDUCTING BUSINESS OR OBTAINING AN
INCOME OR INCOME IN KIND FROM WITHIN THE JURISDICTION OF THE
FEDERAL GOVERNMENT AS A TAX PRIOR TO ANY DISTRIBUTION OF ANY
INCOME OR INCOME IN KIND. REPORTING OF THIS INCOME AND PAYING
THE ASSESSED TAX SHALL BE THE RESPONSIBILITY OF THE FOREIGN
CORPORATION OR BUSINESS.
E) FOR DOMESTIC CORPORATIONS OR BUSINESSES AN AMOUNT EQUAL
TO THE INCOME OR INCOME IN KIND DISTRIBUTED TO FOREIGNERS,
FOREIGN CORPORATIONS, AND FOREIGN BUSINESSES SHALL BE
ASSESSED AS A TAX. THE RESPONSIBILITY OF REPORTING AND PAYING
THE ASSESSED TAX SHALL BE THE RESPONSIBILITY OF THE DOMESTIC
CORPORATION OR BUSINESS. IT IS SUGGESTED THAT HALF OF THE
AMOUNT TO BE DISTRIBUTED TO FOREIGNERS, FOREIGN
CORPORATIONS, AND FOREIGN BUSINESSES BE WITHHELD FOR
PAYMENT OF THIS TAX. FOR EXAMPLE IF $100,000 WERE TO BE PAID TO
A FOREIGNER, FOREIGN CORPORATION, OR FOREIGN BUSINESS, THEN
AN ACTUAL PAYMENT OF $50,000 WOULD BE DISTRIBUTED WITH THE
REMAINING $50,000 BEING PAID AS THE ASSESSED TAX UNDER THIS
SECTION.
F) REPORTING AND THE PAYING THE ASSESSED TAX ON THE
DISTRIBUTION OF ANY INCOME AND INCOME IN KIND FROM A FOREIGN
OR DOMESTIC CORPORATION OR BUSINESS TO A MEMBER OF THE
TAXING POPULATION SHALL BE THE RESPONSIBILITY OF THE MEMBER
OF THE TAXING POPULATION.
G) FOREIGN OR DOMESTIC NOT FOR PROFIT ORGANIZATIONS,
RECOGNIZED BY THE IRS AS A CHARITABLE OR BENEVOLENT
ORGANIZATION BY THE IRS MAY RECEIVE FREE WILL CONTRIBUTIONS
OF INCOME OR INCOME IN KIND WITHOUT ANY FORM OF TAX BEING
IMPOSED.
H) THE ABOVE DESCRIBED FORMS OF TAXATION SHALL BE THE ONLY
FORMS OF TAX, DUTY, IMPOST, EXCISE, OR FEE IMPOSED BY ANY UNIT
OF GOVERNMENT. ANY CITIZEN OF A RESPECTIVE UNIT OF
GOVERNMENT SHALL HAVE STANDING TO SUE TO CHALLENGE ANY
FORM OF REVENUE TO ASSURE THAT IT IS NOT A FORM OF A TAX,
DUTY, IMPOST, EXCISE, OR FEE OTHER THAN THAT PERMITTED WITHIN
THIS AMENDMENT. IF SUCH FORM OF REVENUE, PURSUANT TO FINAL
JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND ANY
APPEAL THEREFROM, IS FOUND TO BE A TAX, DUTY, IMPOST, EXCISE,
OR FEE OTHER THAN THAT PERMITTED WITHIN THIS AMENDMENT, SAID
FORM OF REVENUE SHALL BE NULL AND VOID.
P
O
P
BELOW MEAN
½X
|
MEAN
X
|
2X
|
ABOVE MEAN
U
|
L
A
LOWER MIDDLE
UPPER MIDDLE
(34%+/-)
(34%+/-)
|
|
|
|
|
|
|
|
T
|
I
|
LOWER
O
(16%+/-)
1 SD
|
1 SD
|
|
|
|
|
|
0%
25%
UPPER
(16%+/-)
N
50%
MINIMUM ACCEPTABLE
INCOME LEVEL
NET
INCOME
SECTION IV – TAX DISTRIBUTION
A) THE LEVEL OF INCOME REPRESENTED BY THE 0% LEVEL OF TAXATION
SHALL REPRESENT THE MINIMUM ACCEPTABLE INCOME LEVEL. THE
CURRENT WELFARE, UNEMPLOYMENT, MINIMUM WAGE AND SOCIAL
SECURITY SYSTEMS SHALL BE TOTALLY REPLACED BY PROVIDING
MONETARY PAYMENT TO THE MEMBERS OF THE LOWER INCOME
BRACKET, THAT ARE 18 YEARS OF AGE OR OLDER ON JANURARY 1 OF
THE TAXING YEAR, IN THE AMOUNT NECESSARY TO RAISE THEIR NET
TAXING INCOME UP TO THE PREVIOUS YEARS MINIMUM ACCEPTABLE
INCOME LEVEL. THIS MONETARY PAYMENT SHALL NOT BE MADE TO
MEMBERS OF THE LOWER INCOME BRACKET 18 YEARS OF AGE OR
OLDER ON JANUARY 1 OF THE TAXING YEAR THAT MEET OR EXCEED A
PERSONAL NET FINANCIAL WORTH, CALCULATED AS THE AVERAGE LIFE
EXPECTANCY, AS DETERMINED BY RECOGNIZED ACTUARIAL
PRACTICES, IN YEARS FOR THE MEMBERS AGE AS OF JANUARY 1 OF
THE TAXING YEAR MULTIPLIED BY THE PREVIOUS YEARS MINIMUM
ACCEPTABLE INCOME LEVEL. THIS MONETARY PAYMENT SHALL BE THE
ONLY FORM OF GOVERNMENT ENTITLEMENT EXPENDITURES ALLOWED,
ANY OTHER FORM OF INCOME OR INCOME IN KIND OR OTHER
MONETARY DISTRIBUTIONS FROM THE TAX REVENUES MUST BE IN
EQUAL AMOUNTS TO ALL MEMBERS OF THE TAXING POPULATION.
B) FOR PURPOSES OF THE TAX DISTRIBUTION, THE RURAL,
UNINCOPORATED AREAS OF COUNTIES SHALL BE COUNTED AS A
TOWN, WITH THE TAX DISTRIBUTION GOING TO THE COUNTY. ALSO, FOR
PURPOSES OF THIS TAX DISTRIBUTION THE DISTRICT OF COLUMBIA
SHALL BE COUNTED AS A STATE, COUNTY, AND CITY. FOR THOSE
TERRITORIES AND POSSESSIONS WITHIN THE JURISDICTION OF THE
FEDERAL GOVERNMENT, SHALL BE CONSIDERED AS A STATE, COUNTY,
AND CITY/TOWN AS APPLICABLE.
C) IF THE AMOUNT OF TAX REVENUES RECEIVED IS INSUFFICIENT TO MEET
THE PAYMENTS REQUIRED TO MEET THE PAYMENTS FOR THE MINIMUM
ACCEPTABLE INCOME LEVEL, THEN ALL OTHER GOVERNMENT
EXPENDITURES SHALL BE SUSPENDED AND THE MINIMUM ACCEPTABLE
INCOME LEVEL PAYMENTS SHALL BE PROPORTIONATELY REDUCED TO
EACH RECEPIENT TO MATCH THE AMOUNT OF REVENUES RECEIVED.
E) THE MONETARY PAYMENTS REQUIRED TO MEET THE MINIMUM
ACCEPTABLE INCOME LEVEL AND AMOUNTS RECEIVED AND RECOGNIZED
BY THE IRS AS A CHARITABLE OR BENEVOLENT GIFT SHALL NOT BE
CONSIDERED AS INCOME FOR PUPOSES OF DETERMINING INCOME LEVELS
UNDER SECTION II OF THIS AMENDMENT.
D) THE NET TAX REVENUES AFTER MAKING THE MONETARY PAYMENTS
REQUIRED TO MEET THE MINIMUM ACCEPTABLE INCOME LEVEL SHALL
BE DISTRIBUTED AS FOLLOWS: 50% TO THE FEDERAL GOVERNMENT;
25% TO THE STATES; 12.5% TO THE COUNTIES, 12.5% TO THE
TOWNSHIPS OR CITIES, DISTRIBUTED BY THE PROPORTION OF THE
TAXING POPULATION WITH LEGAL RESIDENCE WITHIN THE
JURISDICTION OF EACH UNIT OF GOVERNMENT. FOR MEMBERS OF THE
TAXING POPULATION WITHOUT LEGAL RESIDENCE WITHIN THE
JURISDICTION OF THE FEDERAL GOVERNMENT, FOR PURPOSES OF TAX
DISTRIBUTION, THE AMOUNTS THAT WOULD HAVE BEEN DISTRIBUTED
TO A STATE, COUNTY OR CITY-TOWN SHALL BE DISTRIBUTED TO THE
FEDERAL GOVERNMENT. THERE SHALL BE NO VALID REASON FOR
WITHHOLDING OF THIS TAX REVENUE DISTRIBUTION FROM ANY UNIT OF
GOVERNMENT. THESE TAX REVENUES SHALL BE PAID OUT TO THE
RESPECTIVE UNITS OF GOVERNMENT DURING THE MONTH FOLLOWING
THE MONTH OF THEIR RECIEPT BY THE IRS.
SECTION V – TAX PAYMENT
A) BY THE END OF THE MONTH OF JUNE, FOREIGNERS, FOREIGN
BUSINESSES AND CORPORATIONS HAVING AN INCOME FROM BUSINESS
CONDUCTED WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT SHALL ISSUE A STATEMENT TO THE IRS INDICATING THE
AMOUNT SUBJECT TO THE TAX DEFINED IN SECTION III OF THIS
AMENDMENT FOR THE PREVIOUS FULL CALENDAR YEAR. THE PAYMENT
OF THE TAX SHALL BE THE RESPONSIBILITY OF THE FOREIGNER,
FOREIGN CORPORATION OR BUSINESS.
B) BY THE END OF THE MONTH OF MARCH, ALL EMPLOYERS SHALL
PROVIDE ALL EMPLOYEES AN ANNUAL STATEMENT OF EARNINGS FOR
THE PREVIOUS CALENDAR YEAR. ALL DOMESTIC CORPORATIONS AND
BUSINESSES SHALL PROVIDE AN ANNUAL STATEMENT OF ALL
DISTRIBUTIONS FOR THE PREVIOUS CALENDAR YEAR.. FORIEGNERS,
FOREIGN CORPORATIONS OR BUSINESSES THAT CONDUCTED
BUSINESS OR OBTAINED ANY FORM OF INCOME OR INCOME IN KIND
FROM WITHIN THE JURISDICTION OF THE FEDERAL GOVERNMENT
SHALL PROVIDE AN ANNUAL STATEMENT SHOWING ANY DISTRIBUTIONS
TO MEMBERS OF THE TAXING POPULATION. A DUPLICATE COPY OF
EACH STATEMENT SHALL BE ISSUED TO THE IRS. BY THE END OF THE
MONTH OF JUNE, EACH MEMBER OF THE TAXING POPULATION,
DOMESTIC CORPORATION OR BUSINESS, FORIEGNER, FOREIGN
CORPORATION OR BUSINESS SHALL FILE THE APPLICABLE TAX FORMS
REQUIRED BY THE IRS FOR THE PREVIOUS FULL CALENDAR YEAR. BY
THE END OF THE MONTH OF DECEMBER, THE IRS SHALL PROVIDE TAX
STATEMENTS INDICATING THE AMOUNT OF THE TAX DUE UNDER THIS
AMENDMENT WITH A PAYMENT OPTION OF A SINGLE LUMP SUM
AMOUNT OR 12 EVEN MONTHLY PAYMENTS WITHOUT INTEREST. IN
ADDITION, BY THE END OF THE MONTH OF DECEMBER, THE IRS SHALL
REMIT THE MONETARY PAYMENT REQUIRED UNDER SECTION IV-A TO
MEET THE MINIMUM ACCEPTABLE INCOME LEVEL, EITHER IN A SINGLE
LUMP SUM OR 12 EVEN MONTHLY PAYMENTS WITHOUT INTEREST.
C) TAX PAYMENT REQUIRED UNDER THIS AMENDMENT SHALL BE THE
TOTAL RESPONSIBILITY OF EACH MEMBER OF THE TAXING
POPULATION, DOMESTIC OR FOREIGN CORPORATIONS OR BUSINESSES
OR FORIEGNERS. THERE SHALL BE NO WITHHOLDING OF EARNINGS BY
EMPLOYERS FOR PAYMENT OF TAXES REQUIRED UNDER THIS
AMENDMENT EXCEPT FOR DISTRIBUTIONS UNDER SECTION III-E AND
EXCEPT AS APPROVED BY A COURT OF COMPETENT JURISDICTION FOR
PAYMENT OF TAXES PAST DUE, AND ONLY VOLUNTARY PREPAYMENT
OF ESTIMATED TAXES REQUIRED UNDER THIS AMENDMENT.
SECTION VI – ECONOMIC FEEDBACK
A) THE FEDERALLY ELECTED OFFICIALS RATE OF COMPENSATION, AFTER
DEDUCTIONS THAT ARE INCIDENTAL TO THE JOB, SHALL BE SET AT THE
INCOME LEVEL REPRESENTED BY THE 50% TAXING LEVEL FOR THE
PRESIDENT AND 40% FOR THE VICE-PRESIDENT, AND BY THE 35%
TAXING LEVEL FOR ALL SENATORS, AND BY THE 25% TAXING LEVEL FOR
ALL REPRESENTATIVES.
B) TAX STATEMENTS FOR THE MEMBERS OF THE TAXING POPULATION
SHALL INDICATE THE RESPECTIVE TAX RATE. EACH MEMBER OF THE
TAXING POPULATION SHALL HAVE STANDING TO CHALLENGE THE TAX
RATE. THE TAX RATE SHALL BE ADJUSTED PURSUANT TO FINAL
JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND ANY
APPEAL THERFROM.
SECTION VII – SPENDING LIMITS
A) THERE SHALL BE NO DEFICIT OR INDEBTEDNESS THAT INCURS
INTEREST, EXCEPT AS PROVIDED FOR UNDER SECTION X OF THIS
AMENDMENT AND EXCEPT FOR EXISTING BONDED INDEBTEDNESS. ANY
CITIZEN OF THE RESPECTIVE UNIT OF GOVERNMENT SHALL HAVE
STANDING TO SUE TO CHALLENGE ANY FORM OF DEFICIT OR
INDEBTEDNESS TO DETERMINE ANY INCURRENCE OF INTEREST, IF
SUCH AN OCCURENNCE IS FOUND, EXCEPT AS PROVIDED FOR IN THIS
AMENDMENT, PURSUANT TO FINAL JUDGEMENT OF ANY COURT OF
COMPETENT JURISDICTION AND ANY APPEAL THEREFROM, SAID
DEFICIT OR INDEBTEDNESS SHALL BE NULL AND VOID.
SECTION VIII – PROTECTION OF LOWER RANKING UNITS OF GOVERNMENT
A) HIGHER RANKING UNITS OF GOVERNMENT SHALL NOT IMPOSE ON
LOWER RANKING UNITS OF GOVERNMENT NEW PROGRAMS OR
INCREASED LEVELS OF SERVICE UNDER EXISTING PROGRAMS UNLESS
THE COSTS THEREOF SHALL BE PAID FOR BY THE IMPOSING HIGHER
RANKING UNIT OF GOVERNMENT.
SECTION IX – FUTURE OBLIGATIONS
A) IF A UNIT OF GOVERNMENT PROVIDES FOR FUTURE PAYMENTS OR
BENEFITS, OR IF SUCH PAYMENT OR BENEFIT CURRENTLY EXISTS, ANY
APPROPRIATION MADE PURSUANT THERETO SHALL BE ADEQUATE TO
ASSURE SUCH PAYMENTS OR BENEFITS WHEN JUDGED BY SOUND OR
COMMONLY ACCEPTED ACCOUNTING AND ACTUARIAL PRACTICES. ANY
CITIZEN OF THE RESPECTIVE UNIT OF GOVERNMENT SHALL HAVE
STANDING TO SUE TO CHALLENGE THE ADEQUACY OF SUCH
APPROPRIATION, IF SUCH APPROPRIATION, PURSUANT TO FINAL
JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND ANY
APPEAL THEREFROM IS FOUND TO BE INADEQUATE, SAID PAYMENTS
OR BENEFITS SHALL BE NULL AND VOID.
SECTION X – EMERGENCY SITUATIONS
A) ANY UNIT OF GOVERNMENT MAY PROVIDE FOR EMERGENCY
SITUATIONS DURING WHICH THE GOVERNMENT SPENDING LIMIT MAY
BE EXCEEDED BY THE ISSUANCES OF TIME LIMITED INTEREST BEARING
BONDS, PROVIDED THAT THE CHIEF EXECUTIVE OFFICIER, WHERE ONE
EXISTS, AND THE LEGISLATIVE BODY BY A TWO-THIRDS VOTE AGREE AS
TO THE NATURE OF THE EMERGENCY, ESTIMATED COST TO MEET THE
EMERGENCY, TIME LIMITS OF THE BONDS, THE INTEREST RATE TO BE
PAID, AND METHOD OF PAYMENT OF SAID BONDS.
B) BEFORE FINAL ISSUANCE OF TIME-LIMITED INTEREST BEARING BONDS,
THE CITIZENS OF THE UNIT OF GOVERNMENT SHALL BE NOTIFIED BY
LEGAL NOTICE REQUESTING FREE-WILL DONATIONS TO DECREASE THE
DOLLAR AMOUNT OF BONDS TO BE ISSUED.
SECTION XI – PROTECTION OF CREDIT RATING
A) SO AS NOT TO ADVERSELY AFFECT THE CREDIT RATING OF ANY UNIT
OF GOVERNMENT, NOR TO IMPAIR THE FULL FAITH AND CREDIT OF
SUCH JURISDICTION WITH RESPECT TO ITS EXISTING OR FUTURE
BONDED INDEBTEDNESS, THE PRINCIPAL AND INTEREST PAYMENTS ON
SAID BONDED INDEBTEDNESS SHALL CONSTITUTE PRIORITY
EXPENDITURES OF THE NET REVENUES RECEIVED FOR THE
RESPECTIVE JURISDICTION.
SECTION XII – SEVERABILITY
A) IF ANY EXPENDITURE OR REVENUE SOURCE SHALL BE EXEMPT OR
EXCLUDED FROM THE LIMITATIONS HEREIN STATED, PURSUANT TO
FINAL JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND
ANY APPEAL THEREFROM, THESE LIMITATIONS SHALL BE ADJUSTED
ACCORDINGLY, THE LIMITATIONS WILL REMAIN IN FULL FORCE AND
EFFECT WITH REGARD TO ALL OTHER EXPENDITURE CATEGORIES AND
REVENUE SOURCES.
SECTION XIII – IMPLEMENTATION
A) THIS SECTION SHALL GO INTO FULL FORCE UPON RATIFICATION OF
THIS AMENDMENT.
B) WITHIN THE FIRST FULL CALENDAR YEAR AFTER RATIFICATION OF THIS
AMENDMENT THE IRS SHALL PREPARE THE NECESSARY FORMS AND
MATERIALS FOR DISTRIBUTION.
C) BY THE END OF THE MONTH OF JANUARY OF THE SECOND FULL
CALENDAR AFTER RATIFICATION OF THIS AMENDMENT, THE IRS SHALL
DISTRIBUTE THE NECESSARY FORMS AND MATERIALS.
D) DURING THE SECOND FULL CALENDAR YEAR AFTER RATIFICATION OF
THIS AMENDMENT, THIS AMENDMENT SHALL BE IMPLEMENTED FOR
PURPOSES OF SIMULATING THE REQUIRED PROCEDURES AS OUTLINED
IN THIS AMENDMENT WITHOUT HAVING THE POWER TO ASSESS ANY
TAX, OR THE POWER TO SUPERSEDE ANY EXISTING LAW. THE ANNUAL
GROSS INCOME SHALL NOT INCLUDE ANY INCOME FROM THE CURRENT
WELFARE, UNEMPLOYMENT, OR SOCIAL SECURITY SYSTEMS. THE
MEMBERS OF THE TAXING POPULATION DEFINED UNDER SECTION I-D
SHALL NOT BE INCLUDED WITHIN THIS SIMULATION.
E) BY THE END OF THE MONTH OF DECEMBER OF THE SECOND FULL
CALENDAR YEAR AFTER RATIFICATION OF THIS AMENDMENT, THE IRS
SHALL PROVIDE A SAMPLE TAX STATEMENT SHOWING THE AMOUNT OF
TAX OR TAX PAYMENT THAT WOULD HAVE BEEN ASSESSED UNDER
THIS AMENDMENT, WITH NO TAX OR TAX PAYMENT ACTUALLY BEING
ASSESSED UNDER THIS AMENDMENT.
F) SECTIONS I, II, V, VII, VIII, IX, X, XI, XII, XIV, OF THIS AMENDMENT SHALL
GO INTO FULL FORCE AT 12:01 A.M. ON THE FIRST DAY OF THE MONTH
OF JANUARY OF THE THIRD FULL CALENDAR YEAR AFTER RATIFICATION
OF THIS AMENDMENT.
G) ALL REMAINING SECTIONS OF THIS AMENDMENT SHALL GO INTO FULL
FORCE AT 12:01 A.M. OF THE FIRST DAY OF THE MONTH OF JANUARY OF
THE FOURTH FULL CALENDAR YEAR AFTER RATIFICATION OF THIS
AMENDMENT.
SECTION XIV – PENALTIES-LICENSING-PERMITS
A) APPROPRIATE LICENSING, AND PERMITTING OF FOREIGNERS, FOREIGN
CORPORATIONS, AND FOREIGN BUSINESSES TO CONDUCT BUSINESS
OR PROVIDE LABOR WITHIN THE JURISDICTION OF THE UNITED STATES
OF AMERICA SHALL BE ADMINISTERED JOINTLY BY THE IRS AND
DEPARTMENT OF IMMIGRATION.
B) ANY PENALITIES FOR FALSE STATEMENTS, OR FAILURE TO PAY TAX
AMOUNTS ASSESSED UNDER THIS AMENDMENT SHALL BE DETERMINED
BY THE PASSAGE OF APPROPRIATE LEGISLATION AND DUE PROCESS
OF LAW BY THE FEDERAL GOVERNMENT AND ENFORCED BY THE
JUSTICE DEPARTMENT.
SECTION XV – DEFINITIONS
AS USED IN THIS AMENDMENT THE FOLLOWING SHALL BE DEFINED AS
FOLLOWS:
A) RESIDENT ALIEN – A PERSON WITHOUT CITIZENSHIP TO A COUNTRY
WITHIN THE JURISDICTION OF THE FEDERAL GOVERNMENT, WHO HAS
ESTABLISHED RESIDENCY WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT AS DETERMINED BY THE UNITED STATES DEPARTMENT
OF IMMIGRATION.
B) FOREIGNER – A PERSON WITHOUT CITIZENSHIP TO A COUNTRY WITHIN
THE JURISDICTION OF THE FEDERAL GOVERNMENT, WHO HAS NOT
ESTABLISHED RESIDENCY WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT AS DETERMINED BY THE UNITED STATES DEPARTMENT
OF IMMIGRATION.
C) UNIT OF GOVERNMENT – ANY DULY ELECTED, CURRENT OR FUTURE,
POLITICAL SUBDIVISION WITHIN THE GOVERNMENT REPRESENTING A
SEGMENT OF THE POPULATION.
D) IRS – A DULY ESTABLISHED DEPARTMENT TO OVERSEE THE
COLLECTION AND DISTRIBUTION OF TAX REVENUES.
E) FOREIGN CORPORATION OR BUSINESS – A DULY ESTABLISHED
CORPORATION OR BUSINESS HAVING 50% OR GREATER OWNERSHIP
OR CONTROL BY FOREIGNERS, OR FOREIGN CORPORATIONS OR
BUSINESSES
F) DOMESTIC CORPORATION OR BUSINESS – A DULY ESTABLISHED
CORPORATION OR BUSINESS HAVING LESS THAN 50% OWNERSHIP OR
CONTROL BY FOREIGNERS, OR FOREIGN CORPORATIONS OR
BUSINESSES.
G) INCOME IN KIND – ITEMS OF INCOME RECEIVED AS GOODS OR
SERVICES USING ESTIMATED FAIR MARKET MONETARY VALUES FOR
INCLUSION IN THE ANNUAL GROSS INCOME.
H) DEPARTMENT OF IMMIGRATION – A DULY ESTABLISHED DEPARTMENT
OF THE FEDERAL GOVERNMENT TO OVERSEE THE IMMIGRATION OF
FORIEGN NATIONALS WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT.
I)
APPOINTED OFFICIALS – SHALL INCLUDE ANYONE DESIGNATED TO
ADMINISTER A PUBLIC POSITION INCLUDING BUT NOT LIMITED TO ALL
PUBLIC EMPLOYEES AND CONTRACT PERSONNEL OR ANY ENTITY WITH
A DELEGATED AUTHORITY TO ACT ON BEHALF OF A GOVERNMENT
BODY.
J) DEPARTMENT OF JUSTICE – A DULY ESTABLISHED DEPARTMENT TO
OVERSEE THE ENFORCEMENT OF FEDERAL LAW.
K) FOREIGN OR DOMESTIC NOT FOR PROFIT ORGANIZATIONS –
ORGANIZATIONS RECOGNIZED BY THE IRS AS AN ORGANIZATION THAT
IS SOLELY SUPPORTED BY FREE WILL CONTRIBUTIONS OR
DISTRIBUTIONS WITHOUT ANY FORM OF GOODS OR SERVICES
STIPULATED FOR THE EXCHANGE OF A FREE WILL CONTRIBUTION OR
DISTRIBUTION. THE ORGANIZATION IS TO BE RECOGNIZED AS A
CHARITABLE OR BENEVOLENT ORGANIZATION THAT PROVIDES A
RECOGNIZED CHARITABLE SERVICE.
END OF PROPOSED AMENDMENT
REVISED 3-20-05
THE ATTACHED PROPOSED AMENDMENT TO THE UNITED STATES CONSTITUTION TO
CONTROL SPENDING, TAXATION, AND FINANCIAL COERCION BY ALL FORMS OF
GOVERNMENT IS BASED ON THE FOLLOWING:
41) IT IS ACKNOWLEDGED BY THE AUTHOR THAT THIS WRITING IS BASED ON MANY
WRITINGS AND THOUGHTS ESTABLISHED BY OTHERS AND THERE IS NO
INTENTION TO LAY CLAIM TO ANY ORIGINAL THOUGHT OR WRITING ON BEHALF
OF THE AUTHOR.
42) GOVERNMENT ONLY HAS A DELEGATED AUTHORITY TO COLLECT TAXES. THE
RIGHT TO IMPOSE LIMITS ON TAXATION IS SELF-EVIDENT.
43) IT IS AGAIN AFFIRMED THAT WHEN GOVERNMENT EXCEEDS ITS PROPER
PURPOSE OF PROTECTING ITS CITIZENS RIGHTS THE PEOPLE HAVE THE RIGHT
AND RESPONSIBILITY “TO ALTER OR ABOLISH IT.”
44) ECOMOMIC FREEDOM IS A VITAL PART OF TOTAL PERSONAL FREEDOM.
WITHOUT ECOMOMIC FREEDOM THIER CAN BE NO POLITICAL LIBERTY. THE
LOSS OF ECONOMIC FREEDOM EVENTUALLY LEADS TO THE LOSS OF CIVIL
LIBERTIES.
45) WHEN GOVERNMENT IS ALLOWED TO EXCESSIVELY TAX THE POPULACE, THE
POPULACE IS PLACED AT THE MERCY OF GOVERNMENT SPENDING TO
PROVIDE FOR THEM THAT WHICH THEY WOULD HAVE PROVIDED FOR
THEMSELVES HAD THEY NOT BEEN EXCESSIVELY TAXED, INCLUDING
PERSONAL SAVINGS, PRIVATE PHILANTHROPY, JOB CREATION, CULTURAL
ACTIVITIES, SUPPORT FOR THE ARTS, ETC. THIS ULTIMATELY INCREASES
GOVERNMENT CONTROL OVER THE CULTURE OF THE SOCIETY RESTRICTING
ITS FREEDOM AND NATURAL DEVELOPMENT.
46) THE GOVERNMENT HAS DEMONSTRATED THAT WITHOUT LEGAL RESTRAINT IT
IS UNABLE TO CONTROL SPENDING AND LIMIT LEVELS OF TAXATION
47) ACTION IS REQUIRED TO PREVENT UNRESTRAINED GROWTH OF BUDGET
DEFICITS AND GOVERNMENT SPENDING WHICH THREATENS NATIONAL AND
PERSONAL SAVINGS AND DEPRESSES ECONOMIC GROWTH.
48) TO PRESERVE FREEDOM AND INDIVIDUAL LIBERTY, THE GOVERNMENT’S
ABILITY TO TAX THE POPULACE MUST BE LIMITED.
49) GOVERNMENT MUST BE RESTRAINED THRU THE CONSTITUTION AND A
VIGILANT POPULATION.
50) A KEY GOAL OF A FREE SOCIETY IS TO PROVIDE AN ENVIRONMENT WHERE
MEMBERS OF THE SOCIETY ARE ENCOURAGED TO ACHIEVE THEIR FULL
POTENTIAL WITHOUT UNDUE INTERFERENCE OR DEPENDENCE ON THE WILL
OF THE GOVERNMENT OR ITS ELECTED OR APPOINTED OFFICIALS.
51) IN ORDER TO PROMOTE DOMESTIC TRANQUILTY EACH MEMBER OF THE
POPULACE SHALL BE ASSURED THAT EACH MEMBER IS BEING TAXED FAIRLY,
AND THAT MEMBERS OF SOCIETY ARE TIED TOGETHER ECONOMICALLY TO
PROMOTE AND SUPPORT EACH MEMBER TO ACHIEVE TO THIER FULL
POTENTIAL.
52) AS MEMBERS OF A FREE SOCIETY, EACH MEMBER HAS A RIGHT TO ACQUIRE
PROPERTY FOR THEIR BENEFIT AND ENJOYMENT.
53) THE POPULACE SHALL HAVE THE RIGHT TO CREATE WEALTH IN AN OPEN
SYSTEM BASED SOLELY ON MERIT WITHOUT BUREACRATIC AND
GOVERNMENTAL PRIVILAGES AND INTERFERENCES.
54) EACH MEMBER OF THE POPULACE SHOULD BE ALLOWED TO ENJOY THE
BENEFITS OF THEIR LABOR WITHOUT BEING UNFAIRLY OR EXCESSIVELY
TAXED.
55) EACH MEMBER OF SOCIETY SHOULD BE ASSURED THE OPPORTUNITY TO
SECURE FOR THEMSELVES A LEVEL OF FINANCIAL INCOME ADEQUATE TO
PROVIDE FOR THE NECESSITIES OF LIFE.
56) THE NET INCOME AFTER TAXES SHOULD BE FREE TO BE SPENT, SAVED, OR
USED AS DESIRED BY THE PERSON EARNING THE INCOME, WITHIN THE LIMITS
OF THE LAW WITHOUT INCURRING AN ADDITIONAL TAX BURDEN DIRECTLY OR
INDIRECTLY.
57) TAXES ON CORPORATIONS AND BUSINESSES ARE AN INDIRECT TAX ON THOSE
PURCHASING THE PRODUCTS, MERCHANDISE, OR SERVICE.
58) NO MEMBER OF SOCIETY SHOULD PAY MORE THAN HALF OF THEIR TOTAL
ANNUAL INCOME IN ANY FORM OF TAX.
59) A FREE ENTERPRISE ECONOMIC SYSTEM IS ACKNOWLEDGED AS THE ONLY
LOGICAL ECONOMIC SYSTEM FOR A FREE PEOPLE.
60) THE NATURAL OPERATION OF A FREE ENTERPRISE ECONOMIC SYSTEM
BENEFITS ALL THROUGH A GENERALLY HIGHER STANDARD OF LIVING BY
ALLOWING INDIVIDUALS TO SEEK THEIR OWN INTERESTS BY FULL FILLING THE
GENERAL INTERESTS.
61) A FREE ECONOMIC SYSTEM, AS OPPOSED TO A SYSTEM THAT IS BASED ON
INTRUSIVE REGULATING POLICIES IS CRUCIAL TO THE FUTURE AND THE
WEALTH OF THE POPULACE AND THE NATION.
62) AS EACH MEMBER OF THE POPULACE SHALL HAVE EQUAL RIGHTS UNDER THE
LAW, IT IS ACKNOWLEDGED THAT EACH MEMBER OF THE POPULACE HAS
DIFFERING TALENTS, SKILLS, ABILITIES, AND INTERESTS WHICH WILL MEAN IN A
FREE ENTERPRISE ECONOMIC SYSTEM SOME WILL HAVE HIGHER AND SOME
WILL HAVE LOWER INCOMES AND LEVELS OF WEALTH, YET EACH MEMBER
MUST BE FREE AND ENCOURAGED TO IMPROVE THEIR ECONOMIC CONDITION
TO THE GREATEST EXTENT POSSIBLE WITHIN THE LAW.
63) IN A FREE SOCIETY, VOLUNTARY ACTIONS ARE PREFERRED OVER ANY FORM
OF ACTION BASED ON COERCION. COERCIVE REGULATIONS BY GOVERNMENT
DISRUPTS THE NATURAL OPERATION OF A FREE ENTERPRISE ECONOMIC
SYSTEM, WITH GENERALLY HARMFUL CONSEQUENCES FOR THE POPULACE.
64) GOVERNMENT HAS USED TAXATION TO INFLUENCE THE SPENDING OF THE
POPULACE, THERBY DISRUPTING THE NATURAL OPERATION OF A FREE
ENTERPRISE ECONOMIC SYSTEM.
65) WHEN GOVERNMENT INCURS DEBT THAT REMOVES CAPITAL FROM THE
PRIVATE SECTOR, IT DISRUPTS THE ABILITY OF A FREE ENTERPRISE
ECONOMIC SYSTEM TO FUNCTION EFFECTIVELY.
66) GOVERNMENT DEBT PLACES NATIONAL SECURITY AT RISK BY FOREIGN
ENTITIES CONTOLLING EXCESSIVE AMOUNTS OF UNITED STATES SECURITIES.
67) THE CURRENT AND PROJECTED INTEREST PAID ON GOVERNMENT DEBT
DEPRIVES CURRENT AND FUTURE GENERATIONS OF FULL BENEFIT OF THE
TAXES PAID.
68) THE OCCURRENCE OF INTEREST ON GOVERNMENT DEBT IS AN EXCESSIVE
BURDEN ON FUTURE GENERATIONS. AS THOMAS JEFFERSON WROTE “WE MAY
CONSIDER EACH GENERATION A DISTINCT NATION, WITH A RIGHT…TO BIND
THEMSELVES, BUT NONE TO BIND THE SUCCEEDING GENERATION.”
69) WHEN GOVERNMENT REGULATES WAGES AND PRICES OF LABOR IT DISRUPTS
THE NATURAL OPERATION OF A FREE ENTERPRISE ECONOMIC SYSTEM,
INCLUDING DISPROPORTIONATELY BARRING YOUNG AND INEXPERIENCED
WORKERS FROM THE JOB MARKETS, AND SPREADING UNEMPLOYMENT.
70) THE CURRENT UNEMPLOYMENT SYSTEM IS IMPOSED AS A TAX ON PROFITS
AND CAPITAL, AND DISRUPTS THE NATURAL OPERATION OF A FREE
ENTERPRISE ECONOMIC SYSTEM AND HAS THE EFFECT OF LIMITING THE
FORMATION OF CAPITAL THRU PROFITS, WHICH WOULD ASSIST IN REDUCING
THE OVERALL UNEMPLOYMENT RATE.
71) A CONTIBUTING FACTOR IN INCREASES IN GOVERNMENT DEFICITS AND
SPENDING STEMS FROM LONG-TERM GROWTH IN GOVERNMENT ENTITLEMENT
PROGRAMS SUCH AS THE CURRENT MEDICAID, MEDICARE AND SOCIAL
SECURITY SYSTEMS.
72) BY IMPOSING A TAX ON THE POPULATION AND EMPLOYERS TO SUPPORT THE
CURRENT GOVERNMENT ADMINISTERED SOCIAL SECURITY SYSTEM, THE
POPULATION AND EMPLOYERS ARE DEPRIVED OF A CORRESPONDING
FREEDOM TO CHOOSE OTHER FORMS OF RETIREMENT ARRANGEMENTS. THE
CURRENT SOCIAL SECURITY SYSTEM IS DEPENDENT ON ONE GENERATION TO
SUPPORT A PRIOR GENERATION, AND IS CONTRARY TO THE WRITING OF
THOMAS JEFFERSON WHEN HE WROTE “WE MAY CONSIDER EACH
GENERATION A DISTINCT NATION, WITH A RIGHT…TO BIND THEMSELVES, BUT
NONE TO BIND THE SUCCEEDING GENERATION.”
73) IT IS IMPERATIVE THAT CONTROL OVER A FREE ENTERPRISE ECONOMIC
SYSTEM BY THE GOVERNMENT BE RESTRICTED DUE TO THE POTENTIAL FOR
ABUSES AND MALFEASANCE BY THE POWER GOVERNMENT REPRESENTS.
74) THE TAXING STRUCTURE SHOULD BE RESPONSIVE TO CHANGING ECONOMIC
CONDITIONS WITHOUT DEPENDING ON POLITICAL ACTION.
75) TAXES AND THE DISTRIBUTION OF TAX REVENUES SHOULD NOT BE POLITICAL
ISSUES, BUT RATHER STIPULATED BY LAW.
76) EACH MEMBER OF SOCIETY SHOULD BE ABLE TO EXPECT THE SAME LEVEL OF
GOVERNMENT SERVICES REGARDLESS OF INCOME LEVEL.
77) BY LIMITING THE TAX REVENUES THAT EACH LEVEL OF GOVERNMENT IS
ALLOWED, THE GOVERNMENTS AT ALL LEVELS WILL BE PLACED IN THE ROLE
OF INCREASING THE EFFICIENT AND EFFECTIVE USE OF LIMITED TAX
REVENUES, THEREBY ALLOWING INCREASED BENEFIT TO THE POPULACE FOR
THE AMOUNT OF TAX REVENUES IMPOSED.
78) THE FEDERALLY ELECTED OFFICIALS SHOULD RECEIVE TIMELY, DIRECT, AND
PERSONAL FEEDBACK AS TO THE ECONOMIC HEALTH OF THE COUNTRY.
79) EACH MEMBER OF THE POPULACE SHOULD HAVE FEEDBACK ON THEIR
ECONOMIC STANDING RELATIVE TO THE REST OF THE POPULACE.
80) THE ECONOMIC SOLVENCY OF THE GOVERNMENT SHOULD BE PROTECTED TO
THE GREATEST EXTENT POSSIBLE.
PROPOSED AMENDMENT TO THE UNITED STATES CONSTITUTION TO
CONTROL SPENDING, TAXATION, AND FINANCIAL COERCION
PREAMBLE
WHEREAS THE PEOPLE, THROUGH THEIR CONSTITUTION, SHOULD BE
PROTECTED FROM UNDUE TAXATION, SPENDING AND FINANCIAL COERCION
BY THEIR GOVERNMENT.
SECTION I – TAXING POPULATION
F) EVERY CITIZEN AND RESIDENT ALIEN 18 YEARS OF AGE OR OLDER ON
JANUARY 1 OF THE TAXING YEAR THAT RECEIVED AN INCOME DURING
THE RESPECTIVE TAXING YEAR IS TO BE INCLUDED WITHIN THE TAXING
POPULATION.
G) EVERY CITIZEN AND RESIDENT ALIEN 18 YEARS OF AGE OR OLDER ON
JANUARY 1 OF THE TAXING YEAR THAT ACTIVELY SOUGHT THE
PROCUREMENT OF AN INCOME DURING THE RESPECTIVE TAXING YEAR
IS TO BE INCLUDED WITHIN THE TAXING POPULATION.
H) EVERY CITIZEN AND RESIDENT ALIEN 18 YEARS OF AGE OR OLDER ON
JANUARY 1 OF THE TAXING YEAR PHYSICALLY OR MENTALLY UNABLE
TO PROCURE AN INCOME OR TO ACTIVELY SEEK THE PROCUREMENT
OF AN INCOME IS TO BE INCLUDED WITHIN THE TAXING POPULATION.
I)
EVERY CITIZEN AND RESIDENT ALIEN LESS THAN 18 YEARS OF AGE ON
JANUARY 1 OF THE TAXING YEAR WITH A NET TAXING INCOME, AS
DEFINED IN SECTION II OF THIS AMENDMENT, GREATER THAN THE
PREVIOUS YEAR’S MINIMUM ACCEPTABLE INCOME LEVEL, AS DEFINED
IN SECTION IV OF THIS AMENDMENT, IS TO BE INCLUDED WITHIN THE
TAXING POPULATION.
J) EVERY MEMBER WITHIN THE TAXING POPULATION IS TO BE
CONSIDERED AN INDEPENDENT ENTITY REGARDLESS OF MARITAL
STATUS, OR DOMESTIC RELATIONSHIP, OR DEPENDENCY.
SECTION II – TAXING INCOME
F) THE ANNUAL GROSS INCOME FOR ANY MEMBER OF THE TAXING
POPULATION SHALL INCLUDE ALL FORMS OF INCOME AND INCOME IN
KIND RECEIVED DURING THE RESPECTIVE TAXING YEAR, INCLUDING
AMOUNTS FROM INHERITANCE, GAMBLING GAINS, GIFTS, PRIZES AND
FOUND OR DISCOVERED TREASURE, WITH THE EXCEPTION OF INCOME
FROM SECTION IV-A OF THIS AMENDMENT, AND EXCEPT AMOUNTS
RECEIVED AND RECOGNIZED BY THE IRS AS A CHARITABLE OR
BENEVOLENT GIFT.
G) CURRENT 401K, INDIVIDUAL RETIREMENT ACCOUNTS, ROTH INDIVIDUAL
RETIREMENT ACCOUNTS AND SIMILAR TAX DEFERRED TYPE ACCOUNTS
ARE TO BE DISCONTINUED AND THE CURRENT BALANCES MAYBE
WITHDRAWN AT ANY TIME AND IN ANY AMOUNT. THE AMOUNT
WITHDRAWN THAT HAD NOT BEEN PREVIOUSLY TAXED SHALL BE
INCLUDED AS INCOME AND THE BALANCES INCLUDED IN DETERMINING
PERSONAL NET FINANCIAL WORTH IN SECTION IV-A. ANY OTHER FORM OF
DEFERRED COMPENSATION INCLUDING INHERITANCES OR OTHER FORMS
OF ITEMS OF VALUE HELD IN TRUST SHALL BE ALLOWED AS LONG AS THE
RECEPIENT OF THE DEFERRED INCOME OR INCOME IN KIND DOES NOT
HAVE DIRECT OR INDIRECT CONTROL OVER THE INCOME OR INCOME IN
KIND BEFORE RECIEPT OF THE INCOME OR INCOME IN KIND. THE NET
PRESENT VALUE OF THE DEFERRED INCOME OR INCOME IN KIND SHALL
BE INCLUDED IN DETERMINING PERSONAL NET FINANCIAL WORTH IN
SECTION IV-A.
H) DEDUCTIONS TO OBTAIN THE ANNUAL NET TAXING INCOME SHALL
INCLUDE ONLY AND ALL ITEMS THAT ARE AN EXPENSE TO THE
PROCUREMENT, INCREASE, OR MAINTENANCE OF THE ANNUAL GROSS
INCOME, OR TO ACTIVELY SEEK THE PROCUREMENT OF AN INCOME.
I)
THE ANNUAL NET TAXING INCOME SHALL NOT BE LESS THAN ZERO.
SECTION III – TAXATION RATE
I) THE TAX RATES SHALL PROGRESS SMOOTHLY FROM 0% TO 50% OF THE
ANNUAL NET TAXING INCOME.
J) THE SMOOTH PROGRESSION OF TAX RATES FOR THE TAXING
POPULATION SHALL BE ESTABLISHED EACH YEAR BY THE STATISTICAL
CURVE SHOWN BELOW. THIS CURVE SHALL BE OBTAINED BY PLOTTING
THE ANNUAL NET TAXING INCOME LEVEL VERSUS THE TAXING
POPULATION. THE STATISTICAL MEAN SHALL ESTABLISH THE 25%
LEVEL OF TAXATION. ONE STATISTICAL STANDARD DEVIATION BELOW
THE MEAN, OR ½ THE MEAN, WHICH EVER IS LESS, SHALL ESTABLISH
THE 0% LEVEL OF TAXATION. ONE STATISTICAL STANDARD DEVIATION
ABOVE THE MEAN, OR TWICE THE MEAN, WHICH EVER IS GREATER,
SHALL ESTABLISH THE 50% LEVEL OF TAXATION. BASED ON A UNIT
NORMAL CURVE THIS WOULD PLACE APPROXIMATELY 16 % OF THE
TAXING POPULATION IN BOTH THE LOWER INCOME AND UPPER INCOME
BRACKETS, WITH APPROXIMATELY 34% OF THE POPULATION IN BOTH
THE LOWER MIDDLE AND UPPER MIDDLE INCOME BRACKETS.
K) FOREIGN CORPORATIONS OR BUSINESSES NOT DOING BUSINESS
WITHIN THE JURISDICTION OF THE FEDERAL GOVERNMENT SHALL NOT
BE ASSESSED ANY FORM OF TAX, BUT ANY DISTRIBUTION OF INCOME
OR INCOME IN KIND TO A MEMBER OF THE TAXING POPULATION IS TO
BE INCLUDED AS INCOME UNDER SECTION II OF THIS AMENDMENT. THE
REPORTING OF THIS INCOME AND PAYING THE ASSESSED TAX SHALL
BE THE RESPONSIBILITY OF THE MEMBER OF THE TAXING POPULATION.
L) FOREIGNERS, FOREIGN CORPORATIONS OR FOREIGN BUSINESSES
CONDUCTING BUSINESS OR OBTAINING ANY FORM OF INCOME OR
INCOME IN KIND FROM WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT, SHALL BE ASSESSED 50% OF THE GROSS INCOME OR
INCOME IN KIND FROM CONDUCTING BUSINESS OR OBTAINING AN
INCOME OR INCOME IN KIND FROM WITHIN THE JURISDICTION OF THE
FEDERAL GOVERNMENT AS A TAX PRIOR TO ANY DISTRIBUTION OF ANY
INCOME OR INCOME IN KIND. REPORTING OF THIS INCOME AND PAYING
THE ASSESSED TAX SHALL BE THE RESPONSIBILITY OF THE FOREIGN
CORPORATION OR BUSINESS.
M) FOR DOMESTIC CORPORATIONS OR BUSINESSES AN AMOUNT EQUAL
TO THE INCOME OR INCOME IN KIND DISTRIBUTED TO FOREIGNERS,
FOREIGN CORPORATIONS, AND FOREIGN BUSINESSES SHALL BE
ASSESSED AS A TAX. THE RESPONSIBILITY OF REPORTING AND PAYING
THE ASSESSED TAX SHALL BE THE RESPONSIBILITY OF THE DOMESTIC
CORPORATION OR BUSINESS. IT IS SUGGESTED THAT HALF OF THE
AMOUNT TO BE DISTRIBUTED TO FOREIGNERS, FOREIGN
CORPORATIONS, AND FOREIGN BUSINESSES BE WITHHELD FOR
PAYMENT OF THIS TAX. FOR EXAMPLE IF $100,000 WERE TO BE PAID TO
A FOREIGNER, FOREIGN CORPORATION, OR FOREIGN BUSINESS, THEN
AN ACTUAL PAYMENT OF $50,000 WOULD BE DISTRIBUTED WITH THE
REMAINING $50,000 BEING PAID AS THE ASSESSED TAX UNDER THIS
SECTION.
N) REPORTING AND THE PAYING THE ASSESSED TAX ON THE
DISTRIBUTION OF ANY INCOME AND INCOME IN KIND FROM A FOREIGN
OR DOMESTIC CORPORATION OR BUSINESS TO A MEMBER OF THE
TAXING POPULATION SHALL BE THE RESPONSIBILITY OF THE MEMBER
OF THE TAXING POPULATION.
O) FOREIGN OR DOMESTIC NOT FOR PROFIT ORGANIZATIONS,
RECOGNIZED BY THE IRS AS A CHARITABLE OR BENEVOLENT
ORGANIZATION BY THE IRS MAY RECEIVE FREE WILL CONTRIBUTIONS
OF INCOME OR INCOME IN KIND WITHOUT ANY FORM OF TAX BEING
IMPOSED.
P) THE ABOVE DESCRIBED FORMS OF TAXATION SHALL BE THE ONLY
FORMS OF TAX, DUTY, IMPOST, EXCISE, OR FEE IMPOSED BY ANY UNIT
OF GOVERNMENT. ANY CITIZEN OF A RESPECTIVE UNIT OF
GOVERNMENT SHALL HAVE STANDING TO SUE TO CHALLENGE ANY
FORM OF REVENUE TO ASSURE THAT IT IS NOT A FORM OF A TAX,
DUTY, IMPOST, EXCISE, OR FEE OTHER THAN THAT PERMITTED WITHIN
THIS AMENDMENT. IF SUCH FORM OF REVENUE, PURSUANT TO FINAL
JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND ANY
APPEAL THEREFROM, IS FOUND TO BE A TAX, DUTY, IMPOST, EXCISE,
OR FEE OTHER THAN THAT PERMITTED WITHIN THIS AMENDMENT, SAID
FORM OF REVENUE SHALL BE NULL AND VOID.
P
O
P
BELOW MEAN
MEAN
X
|
½X
|
2X
|
ABOVE MEAN
U
|
L
A
T
|
I
LOWER MIDDLE
UPPER MIDDLE
(34%+/-)
(34%+/-)
|
|
|
|
|
|
|
|
|
LOWER
1 SD
|
1 SD
|
|
|
|
|
|
0%
25%
UPPER
O
(16%+/-)
(16%+/-)
N
50%
MINIMUM ACCEPTABLE
INCOME LEVEL
NET
INCOME
SECTION IV – TAX DISTRIBUTION
E) THE LEVEL OF INCOME REPRESENTED BY THE 0% LEVEL OF TAXATION
SHALL REPRESENT THE MINIMUM ACCEPTABLE INCOME LEVEL. THE
CURRENT WELFARE, UNEMPLOYMENT, MINIMUM WAGE AND SOCIAL
SECURITY SYSTEMS SHALL BE TOTALLY REPLACED BY PROVIDING
MONETARY PAYMENT TO THE MEMBERS OF THE LOWER INCOME
BRACKET, THAT ARE 18 YEARS OF AGE OR OLDER ON JANURARY 1 OF
THE TAXING YEAR, IN THE AMOUNT NECESSARY TO RAISE THEIR NET
TAXING INCOME UP TO THE PREVIOUS YEARS MINIMUM ACCEPTABLE
INCOME LEVEL. THIS MONETARY PAYMENT SHALL NOT BE MADE TO
MEMBERS OF THE LOWER INCOME BRACKET 18 YEARS OF AGE OR
OLDER ON JANUARY 1 OF THE TAXING YEAR THAT MEET OR EXCEED A
PERSONAL NET FINANCIAL WORTH, CALCULATED AS THE AVERAGE LIFE
EXPECTANCY, AS DETERMINED BY RECOGNIZED ACTUARIAL
PRACTICES, IN YEARS FOR THE MEMBERS AGE AS OF JANUARY 1 OF
THE TAXING YEAR MULTIPLIED BY THE PREVIOUS YEARS MINIMUM
ACCEPTABLE INCOME LEVEL. THIS MONETARY PAYMENT SHALL BE THE
ONLY FORM OF GOVERNMENT ENTITLEMENT EXPENDITURES ALLOWED,
ANY OTHER FORM OF INCOME OR INCOME IN KIND OR OTHER
MONETARY DISTRIBUTIONS FROM THE TAX REVENUES MUST BE IN
EQUAL AMOUNTS TO ALL MEMBERS OF THE TAXING POPULATION.
F) FOR PURPOSES OF THE TAX DISTRIBUTION, THE RURAL,
UNINCOPORATED AREAS OF COUNTIES SHALL BE COUNTED AS A
TOWN, WITH THE TAX DISTRIBUTION GOING TO THE COUNTY. ALSO, FOR
PURPOSES OF THIS TAX DISTRIBUTION THE DISTRICT OF COLUMBIA
SHALL BE COUNTED AS A STATE, COUNTY, AND CITY. FOR THOSE
TERRITORIES AND POSSESSIONS WITHIN THE JURISDICTION OF THE
FEDERAL GOVERNMENT, SHALL BE CONSIDERED AS A STATE, COUNTY,
AND CITY/TOWN AS APPLICABLE.
G) IF THE AMOUNT OF TAX REVENUES RECEIVED IS INSUFFICIENT TO MEET
THE PAYMENTS REQUIRED TO MEET THE PAYMENTS FOR THE MINIMUM
ACCEPTABLE INCOME LEVEL, THEN ALL OTHER GOVERNMENT
EXPENDITURES SHALL BE SUSPENDED AND THE MINIMUM ACCEPTABLE
INCOME LEVEL PAYMENTS SHALL BE PROPORTIONATELY REDUCED TO
EACH RECEPIENT TO MATCH THE AMOUNT OF REVENUES RECEIVED.
J) THE MONETARY PAYMENTS REQUIRED TO MEET THE MINIMUM
ACCEPTABLE INCOME LEVEL AND AMOUNTS RECEIVED AND RECOGNIZED
BY THE IRS AS A CHARITABLE OR BENEVOLENT GIFT SHALL NOT BE
CONSIDERED AS INCOME FOR PUPOSES OF DETERMINING INCOME LEVELS
UNDER SECTION II OF THIS AMENDMENT.
H) THE NET TAX REVENUES AFTER MAKING THE MONETARY PAYMENTS
REQUIRED TO MEET THE MINIMUM ACCEPTABLE INCOME LEVEL SHALL
BE DISTRIBUTED AS FOLLOWS: 50% TO THE FEDERAL GOVERNMENT;
25% TO THE STATES; 12.5% TO THE COUNTIES, 12.5% TO THE
TOWNSHIPS OR CITIES, DISTRIBUTED BY THE PROPORTION OF THE
TAXING POPULATION WITH LEGAL RESIDENCE WITHIN THE
JURISDICTION OF EACH UNIT OF GOVERNMENT. FOR MEMBERS OF THE
TAXING POPULATION WITHOUT LEGAL RESIDENCE WITHIN THE
JURISDICTION OF THE FEDERAL GOVERNMENT, FOR PURPOSES OF TAX
DISTRIBUTION, THE AMOUNTS THAT WOULD HAVE BEEN DISTRIBUTED
TO A STATE, COUNTY OR CITY-TOWN SHALL BE DISTRIBUTED TO THE
FEDERAL GOVERNMENT. THERE SHALL BE NO VALID REASON FOR
WITHHOLDING OF THIS TAX REVENUE DISTRIBUTION FROM ANY UNIT OF
GOVERNMENT. THESE TAX REVENUES SHALL BE PAID OUT TO THE
RESPECTIVE UNITS OF GOVERNMENT DURING THE MONTH FOLLOWING
THE MONTH OF THEIR RECIEPT BY THE IRS.
SECTION V – TAX PAYMENT
D) BY THE END OF THE MONTH OF JUNE, FOREIGNERS, FOREIGN
BUSINESSES AND CORPORATIONS HAVING AN INCOME FROM BUSINESS
CONDUCTED WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT SHALL ISSUE A STATEMENT TO THE IRS INDICATING THE
AMOUNT SUBJECT TO THE TAX DEFINED IN SECTION III OF THIS
AMENDMENT FOR THE PREVIOUS FULL CALENDAR YEAR. THE PAYMENT
OF THE TAX SHALL BE THE RESPONSIBILITY OF THE FOREIGNER,
FOREIGN CORPORATION OR BUSINESS.
E) BY THE END OF THE MONTH OF MARCH, ALL EMPLOYERS SHALL
PROVIDE ALL EMPLOYEES AN ANNUAL STATEMENT OF EARNINGS FOR
THE PREVIOUS CALENDAR YEAR. ALL DOMESTIC CORPORATIONS AND
BUSINESSES SHALL PROVIDE AN ANNUAL STATEMENT OF ALL
DISTRIBUTIONS FOR THE PREVIOUS CALENDAR YEAR.. FORIEGNERS,
FOREIGN CORPORATIONS OR BUSINESSES THAT CONDUCTED
BUSINESS OR OBTAINED ANY FORM OF INCOME OR INCOME IN KIND
FROM WITHIN THE JURISDICTION OF THE FEDERAL GOVERNMENT
SHALL PROVIDE AN ANNUAL STATEMENT SHOWING ANY DISTRIBUTIONS
TO MEMBERS OF THE TAXING POPULATION. A DUPLICATE COPY OF
EACH STATEMENT SHALL BE ISSUED TO THE IRS. BY THE END OF THE
MONTH OF JUNE, EACH MEMBER OF THE TAXING POPULATION,
DOMESTIC CORPORATION OR BUSINESS, FORIEGNER, FOREIGN
CORPORATION OR BUSINESS SHALL FILE THE APPLICABLE TAX FORMS
REQUIRED BY THE IRS FOR THE PREVIOUS FULL CALENDAR YEAR. BY
THE END OF THE MONTH OF DECEMBER, THE IRS SHALL PROVIDE TAX
STATEMENTS INDICATING THE AMOUNT OF THE TAX DUE UNDER THIS
AMENDMENT WITH A PAYMENT OPTION OF A SINGLE LUMP SUM
AMOUNT OR 12 EVEN MONTHLY PAYMENTS WITHOUT INTEREST. IN
ADDITION, BY THE END OF THE MONTH OF DECEMBER, THE IRS SHALL
REMIT THE MONETARY PAYMENT REQUIRED UNDER SECTION IV-A TO
MEET THE MINIMUM ACCEPTABLE INCOME LEVEL, EITHER IN A SINGLE
LUMP SUM OR 12 EVEN MONTHLY PAYMENTS WITHOUT INTEREST.
F) TAX PAYMENT REQUIRED UNDER THIS AMENDMENT SHALL BE THE
TOTAL RESPONSIBILITY OF EACH MEMBER OF THE TAXING
POPULATION, DOMESTIC OR FOREIGN CORPORATIONS OR BUSINESSES
OR FORIEGNERS. THERE SHALL BE NO WITHHOLDING OF EARNINGS BY
EMPLOYERS FOR PAYMENT OF TAXES REQUIRED UNDER THIS
AMENDMENT EXCEPT FOR DISTRIBUTIONS UNDER SECTION III-E AND
EXCEPT AS APPROVED BY A COURT OF COMPETENT JURISDICTION FOR
PAYMENT OF TAXES PAST DUE, AND ONLY VOLUNTARY PREPAYMENT
OF ESTIMATED TAXES REQUIRED UNDER THIS AMENDMENT.
SECTION VI – ECONOMIC FEEDBACK
C) THE FEDERALLY ELECTED OFFICIALS RATE OF COMPENSATION, AFTER
DEDUCTIONS THAT ARE INCIDENTAL TO THE JOB, SHALL BE SET AT THE
INCOME LEVEL REPRESENTED BY THE 50% TAXING LEVEL FOR THE
PRESIDENT AND 40% FOR THE VICE-PRESIDENT, AND BY THE 35%
TAXING LEVEL FOR ALL SENATORS, AND BY THE 25% TAXING LEVEL FOR
ALL REPRESENTATIVES.
D) TAX STATEMENTS FOR THE MEMBERS OF THE TAXING POPULATION
SHALL INDICATE THE RESPECTIVE TAX RATE. EACH MEMBER OF THE
TAXING POPULATION SHALL HAVE STANDING TO CHALLENGE THE TAX
RATE. THE TAX RATE SHALL BE ADJUSTED PURSUANT TO FINAL
JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND ANY
APPEAL THERFROM.
SECTION VII – SPENDING LIMITS
B) THERE SHALL BE NO DEFICIT OR INDEBTEDNESS THAT INCURS
INTEREST, EXCEPT AS PROVIDED FOR UNDER SECTION X OF THIS
AMENDMENT AND EXCEPT FOR EXISTING BONDED INDEBTEDNESS. ANY
CITIZEN OF THE RESPECTIVE UNIT OF GOVERNMENT SHALL HAVE
STANDING TO SUE TO CHALLENGE ANY FORM OF DEFICIT OR
INDEBTEDNESS TO DETERMINE ANY INCURRENCE OF INTEREST, IF
SUCH AN OCCURENNCE IS FOUND, EXCEPT AS PROVIDED FOR IN THIS
AMENDMENT, PURSUANT TO FINAL JUDGEMENT OF ANY COURT OF
COMPETENT JURISDICTION AND ANY APPEAL THEREFROM, SAID
DEFICIT OR INDEBTEDNESS SHALL BE NULL AND VOID.
SECTION VIII – PROTECTION OF LOWER RANKING UNITS OF GOVERNMENT
B) HIGHER RANKING UNITS OF GOVERNMENT SHALL NOT IMPOSE ON
LOWER RANKING UNITS OF GOVERNMENT NEW PROGRAMS OR
INCREASED LEVELS OF SERVICE UNDER EXISTING PROGRAMS UNLESS
THE COSTS THEREOF SHALL BE PAID FOR BY THE IMPOSING HIGHER
RANKING UNIT OF GOVERNMENT.
SECTION IX – FUTURE OBLIGATIONS
B) IF A UNIT OF GOVERNMENT PROVIDES FOR FUTURE PAYMENTS OR
BENEFITS, OR IF SUCH PAYMENT OR BENEFIT CURRENTLY EXISTS, ANY
APPROPRIATION MADE PURSUANT THERETO SHALL BE ADEQUATE TO
ASSURE SUCH PAYMENTS OR BENEFITS WHEN JUDGED BY SOUND OR
COMMONLY ACCEPTED ACCOUNTING AND ACTUARIAL PRACTICES. ANY
CITIZEN OF THE RESPECTIVE UNIT OF GOVERNMENT SHALL HAVE
STANDING TO SUE TO CHALLENGE THE ADEQUACY OF SUCH
APPROPRIATION, IF SUCH APPROPRIATION, PURSUANT TO FINAL
JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND ANY
APPEAL THEREFROM IS FOUND TO BE INADEQUATE, SAID PAYMENTS
OR BENEFITS SHALL BE NULL AND VOID.
SECTION X – EMERGENCY SITUATIONS
C) ANY UNIT OF GOVERNMENT MAY PROVIDE FOR EMERGENCY
SITUATIONS DURING WHICH THE GOVERNMENT SPENDING LIMIT MAY
BE EXCEEDED BY THE ISSUANCES OF TIME LIMITED INTEREST BEARING
BONDS, PROVIDED THAT THE CHIEF EXECUTIVE OFFICIER, WHERE ONE
EXISTS, AND THE LEGISLATIVE BODY BY A TWO-THIRDS VOTE AGREE AS
TO THE NATURE OF THE EMERGENCY, ESTIMATED COST TO MEET THE
EMERGENCY, TIME LIMITS OF THE BONDS, THE INTEREST RATE TO BE
PAID, AND METHOD OF PAYMENT OF SAID BONDS.
D) BEFORE FINAL ISSUANCE OF TIME-LIMITED INTEREST BEARING BONDS,
THE CITIZENS OF THE UNIT OF GOVERNMENT SHALL BE NOTIFIED BY
LEGAL NOTICE REQUESTING FREE-WILL DONATIONS TO DECREASE THE
DOLLAR AMOUNT OF BONDS TO BE ISSUED.
SECTION XI – PROTECTION OF CREDIT RATING
B) SO AS NOT TO ADVERSELY AFFECT THE CREDIT RATING OF ANY UNIT
OF GOVERNMENT, NOR TO IMPAIR THE FULL FAITH AND CREDIT OF
SUCH JURISDICTION WITH RESPECT TO ITS EXISTING OR FUTURE
BONDED INDEBTEDNESS, THE PRINCIPAL AND INTEREST PAYMENTS ON
SAID BONDED INDEBTEDNESS SHALL CONSTITUTE PRIORITY
EXPENDITURES OF THE NET REVENUES RECEIVED FOR THE
RESPECTIVE JURISDICTION.
SECTION XII – SEVERABILITY
B) IF ANY EXPENDITURE OR REVENUE SOURCE SHALL BE EXEMPT OR
EXCLUDED FROM THE LIMITATIONS HEREIN STATED, PURSUANT TO
FINAL JUDGEMENT OF ANY COURT OF COMPETENT JURISDICTION AND
ANY APPEAL THEREFROM, THESE LIMITATIONS SHALL BE ADJUSTED
ACCORDINGLY, THE LIMITATIONS WILL REMAIN IN FULL FORCE AND
EFFECT WITH REGARD TO ALL OTHER EXPENDITURE CATEGORIES AND
REVENUE SOURCES.
SECTION XIII – IMPLEMENTATION
H) THIS SECTION SHALL GO INTO FULL FORCE UPON RATIFICATION OF
THIS AMENDMENT.
I)
WITHIN THE FIRST FULL CALENDAR YEAR AFTER RATIFICATION OF THIS
AMENDMENT THE IRS SHALL PREPARE THE NECESSARY FORMS AND
MATERIALS FOR DISTRIBUTION.
J) BY THE END OF THE MONTH OF JANUARY OF THE SECOND FULL
CALENDAR AFTER RATIFICATION OF THIS AMENDMENT, THE IRS SHALL
DISTRIBUTE THE NECESSARY FORMS AND MATERIALS.
K) DURING THE SECOND FULL CALENDAR YEAR AFTER RATIFICATION OF
THIS AMENDMENT, THIS AMENDMENT SHALL BE IMPLEMENTED FOR
PURPOSES OF SIMULATING THE REQUIRED PROCEDURES AS OUTLINED
IN THIS AMENDMENT WITHOUT HAVING THE POWER TO ASSESS ANY
TAX, OR THE POWER TO SUPERSEDE ANY EXISTING LAW. THE ANNUAL
GROSS INCOME SHALL NOT INCLUDE ANY INCOME FROM THE CURRENT
WELFARE, UNEMPLOYMENT, OR SOCIAL SECURITY SYSTEMS. THE
MEMBERS OF THE TAXING POPULATION DEFINED UNDER SECTION I-D
SHALL NOT BE INCLUDED WITHIN THIS SIMULATION.
L) BY THE END OF THE MONTH OF DECEMBER OF THE SECOND FULL
CALENDAR YEAR AFTER RATIFICATION OF THIS AMENDMENT, THE IRS
SHALL PROVIDE A SAMPLE TAX STATEMENT SHOWING THE AMOUNT OF
TAX OR TAX PAYMENT THAT WOULD HAVE BEEN ASSESSED UNDER
THIS AMENDMENT, WITH NO TAX OR TAX PAYMENT ACTUALLY BEING
ASSESSED UNDER THIS AMENDMENT.
M) SECTIONS I, II, V, VII, VIII, IX, X, XI, XII, XIV, OF THIS AMENDMENT SHALL
GO INTO FULL FORCE AT 12:01 A.M. ON THE FIRST DAY OF THE MONTH
OF JANUARY OF THE THIRD FULL CALENDAR YEAR AFTER RATIFICATION
OF THIS AMENDMENT.
N) ALL REMAINING SECTIONS OF THIS AMENDMENT SHALL GO INTO FULL
FORCE AT 12:01 A.M. OF THE FIRST DAY OF THE MONTH OF JANUARY OF
THE FOURTH FULL CALENDAR YEAR AFTER RATIFICATION OF THIS
AMENDMENT.
SECTION XIV – PENALTIES-LICENSING-PERMITS
C) APPROPRIATE LICENSING, AND PERMITTING OF FOREIGNERS, FOREIGN
CORPORATIONS, AND FOREIGN BUSINESSES TO CONDUCT BUSINESS
OR PROVIDE LABOR WITHIN THE JURISDICTION OF THE UNITED STATES
OF AMERICA SHALL BE ADMINISTERED JOINTLY BY THE IRS AND
DEPARTMENT OF IMMIGRATION.
D) ANY PENALITIES FOR FALSE STATEMENTS, OR FAILURE TO PAY TAX
AMOUNTS ASSESSED UNDER THIS AMENDMENT SHALL BE DETERMINED
BY THE PASSAGE OF APPROPRIATE LEGISLATION AND DUE PROCESS
OF LAW BY THE FEDERAL GOVERNMENT AND ENFORCED BY THE
JUSTICE DEPARTMENT.
SECTION XV – DEFINITIONS
AS USED IN THIS AMENDMENT THE FOLLOWING SHALL BE DEFINED AS
FOLLOWS:
L) RESIDENT ALIEN – A PERSON WITHOUT CITIZENSHIP TO A COUNTRY
WITHIN THE JURISDICTION OF THE FEDERAL GOVERNMENT, WHO HAS
ESTABLISHED RESIDENCY WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT AS DETERMINED BY THE UNITED STATES DEPARTMENT
OF IMMIGRATION.
M) FOREIGNER – A PERSON WITHOUT CITIZENSHIP TO A COUNTRY WITHIN
THE JURISDICTION OF THE FEDERAL GOVERNMENT, WHO HAS NOT
ESTABLISHED RESIDENCY WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT AS DETERMINED BY THE UNITED STATES DEPARTMENT
OF IMMIGRATION.
N) UNIT OF GOVERNMENT – ANY DULY ELECTED, CURRENT OR FUTURE,
POLITICAL SUBDIVISION WITHIN THE GOVERNMENT REPRESENTING A
SEGMENT OF THE POPULATION.
O) IRS – A DULY ESTABLISHED DEPARTMENT TO OVERSEE THE
COLLECTION AND DISTRIBUTION OF TAX REVENUES.
P) FOREIGN CORPORATION OR BUSINESS – A DULY ESTABLISHED
CORPORATION OR BUSINESS HAVING 50% OR GREATER OWNERSHIP
OR CONTROL BY FOREIGNERS, OR FOREIGN CORPORATIONS OR
BUSINESSES
Q) DOMESTIC CORPORATION OR BUSINESS – A DULY ESTABLISHED
CORPORATION OR BUSINESS HAVING LESS THAN 50% OWNERSHIP OR
CONTROL BY FOREIGNERS, OR FOREIGN CORPORATIONS OR
BUSINESSES.
R) INCOME IN KIND – ITEMS OF INCOME RECEIVED AS GOODS OR
SERVICES USING ESTIMATED FAIR MARKET MONETARY VALUES FOR
INCLUSION IN THE ANNUAL GROSS INCOME.
S) DEPARTMENT OF IMMIGRATION – A DULY ESTABLISHED DEPARTMENT
OF THE FEDERAL GOVERNMENT TO OVERSEE THE IMMIGRATION OF
FORIEGN NATIONALS WITHIN THE JURISDICTION OF THE FEDERAL
GOVERNMENT.
T) APPOINTED OFFICIALS – SHALL INCLUDE ANYONE DESIGNATED TO
ADMINISTER A PUBLIC POSITION INCLUDING BUT NOT LIMITED TO ALL
PUBLIC EMPLOYEES AND CONTRACT PERSONNEL OR ANY ENTITY WITH
A DELEGATED AUTHORITY TO ACT ON BEHALF OF A GOVERNMENT
BODY.
U) DEPARTMENT OF JUSTICE – A DULY ESTABLISHED DEPARTMENT TO
OVERSEE THE ENFORCEMENT OF FEDERAL LAW.
V) FOREIGN OR DOMESTIC NOT FOR PROFIT ORGANIZATIONS –
ORGANIZATIONS RECOGNIZED BY THE IRS AS AN ORGANIZATION THAT
IS SOLELY SUPPORTED BY FREE WILL CONTRIBUTIONS OR
DISTRIBUTIONS WITHOUT ANY FORM OF GOODS OR SERVICES
STIPULATED FOR THE EXCHANGE OF A FREE WILL CONTRIBUTION OR
DISTRIBUTION. THE ORGANIZATION IS TO BE RECOGNIZED AS A
CHARITABLE OR BENEVOLENT ORGANIZATION THAT PROVIDES A
RECOGNIZED CHARITABLE SERVICE.
END OF PROPOSED AMENDMENT
CITIZEN AND RESIDENT ALIEN TAX FORM FOR TAX YEAR ????
THIS FORM IS TO BE COMPLETED BY CITIZENS AND RESIDENT ALIENS FOR THE
TAX YEAR SHOWN ABOVE AND IS TO BE SUBMITTED TO THE IRS BY THE END
OF THE MONTH OF JUNE OF THE YEAR FOLLOWING THE TAX YEAR SHOWN
ABOVE.
LEGAL NAME
______________________________________________________________________
_______________
LEGAL
RESIDENCE____________________________________________________________
_____________________
STREET
CITY/TOWN (IF APPLICABLE)
COUNTY
STATE ZIP CODE
MAILING ADDRESS IF
DIFFERENT____________________________________________________________
_______
IDENTIFICATION NUMBER ____-_______-______
PHONE NUMBER (IF
AVAILIABLE)____-____-______
ARE YOU AN AMERICAN CITIZEN OR DO YOU HAVE RESIDENT ALIEN STATUS?
_____ YES – PLEASE CONTINUE
_____ NO – STOP - EITHER YOU ARE NOT TO FILE FOR TAXES OR YOU ARE
USING THE WRONG TAX FORM –
PLEASE DETERMINE IF YOU ARE TO BE USING A DIFFERENT TAX FORM,
OR ARE NOT TO FILE FOR
TAXES BY CONTACTING THE IRS.
AS OF JANUARY 1 OF THE TAX YEAR SHOWN ABOVE WERE YOU 18 YEARS OF
AGE OR OVER?
_____ YES – PLEASE PROCEED TO THE SECTION FOR THOSE 18 YEARS OF AGE
AND OVER AND
CONTINUE
_____ NO – PLEASE PROCEED TO THE SECTION FOR THOSE UNDER 18 YEARS
OF AGE AND CONTINUE
______________________________________________________________________
____________________________________
THE PREVIOUS YEARS MINIMUM ACCEPTABLE INCOME LEVEL WAS
$_?????????
SECTION FOR THOSE UNDER 18 YEARS OF AGE AS OF JANUARY 1, ????
PLEASE COMPLETE SCHEDULE ‘A’ AND ENTER THE RESULT BELOW
FROM SCHEDULE ‘A’ GROSS AMOUNT OF INCOME $____________ (A) IS THIS
AMOUNT LESS THAN THE PREVIOUS YEARS MINIMUM ACCEPTABLE INCOME
LEVEL SHOWN ABOVE?
_____ YES – STOP -YOU ARE NOT TO FILE FOR TAXES.
_____ NO – PLEASE PROCEED BY COMPLETING SCHEDULE ‘B’ AND ENTER THE
RESULT BELOW.
FROM SCHEDULE ‘B’ AMOUNT TO PROCURE, INCREASE, OR MAINTAIN INCOME
$___________ (B)
SUBTRACT THE SCHEDULE ‘B’ AMOUNT FROM THE SCHEDULE ‘A’ AMOUNT =
$___________ (A-B) IS THIS LESS THAN THE PREVIOUS YEARS MINIMUM
ACCEPTABLE INCOME LEVEL SHOWN ABOVE?
_____YES – STOP YOU ARE NOT TO FILE FOR TAXES.
_____ NO – PLEASE PROCEED BY SIGNING, DATING AND MAILING THIS FORM
AND SCHEDULES TO THE
IRS.
SECTION FOR THOSE 18 YEARS OF AGE AND OVER AS OF JANUARY 1, ????
PLEASE COMPLETE SCHEDULE ‘A’ AND ‘B’ AND ENTER THE RESULTS BELOW
FROM SCHEDULE ‘A’ GROSS AMOUNT OF INCOME
$___________ (A)
FROM SCHEDULE ‘B’ AMOUNT TO PROCURE, INCREASE, OR MAINTAIN INCOME
$___________ (B)
SUBTRACT THE SCHEDULE ‘B’ AMOUNT FROM THE SCHEDULE ‘A’ AMOUNT =
$___________ (A-B) IF THIS IS LESS THAN $0 PLEASE ENTER $0.
1) IS THE AMOUNT (A-B) GREATER THAN $0?
____YES – PLEASE PROCEED TO QUESTION 4 BELOW
____NO – PLEASE CONTINUE WITH QUESTION 2 BELOW
2) IF (A-B) EQUALS $0 DID YOU ACTIVELY SEEK THE PROCUREMENT OF AN
INCOME DURING THE TAXING YEAR ?????
____YES – PLEASE PROCEED TO QUESTION 4
____NO – PLEASE PROCEED TO QUESTION 3
3) ARE YOU PHYSICALLY OR MENTALLY ABLE TO PROCURE AN INCOME OR
TO ACTIVELY SEEK THE PROCUREMENT OF AN INCOME?
____ YES – STOP - YOU ARE NOT TO FILE FOR TAXES
____ NO – PLEASE PROCEED TO QUESTION 4.
4) IS (A-B) MORE THAN THE PREVIOUS YEARS MINIMUM ACCEPTABLE
INCOME LEVEL SHOWN ABOVE?
____ YES - PLEASE PROCEED BY SIGNING, DATING AND MAILING THIS FORM
AND SCHEDULES TO THE
IRS.
____ NO – PLEASE COMPLETE SCHEDULE ‘C’ AND MARK THE CORRESPONDING
YES/NO ANSWER FOR
QUESTION 5.
5) FROM SCHEDULE ‘C’ ARE YOU TO RECEIVE PAYMENTS TO MEET THE
PREVIOUS YEARS MINIMUM ACCEPTABLE INCOME LEVEL?
____YES - PLEASE PROCEED BY SIGNING, DATING AND MAILING THIS FORM
AND SCHEDULES TO THE
IRS.
____ NO - PLEASE PROCEED BY SIGNING, DATING AND MAILING THIS FORM
AND SCHEDULES TO THE
IRS.
SIGN_______________________________________
DATE_____________________
MAIL TO : IRS
THE IRS WILL PROVIDE YOU WITH A TAX STATEMENT BY THE END OF THE
MONTH OF DECEMBER WHICH WILL INDICATE THE AMOUNT OF TAX TO BE PAID
BY YOU OR THE AMOUNT THAT WILL BE PAID TO YOU TO MEET THE PREVIOUS
YEARS MINIMUM ACCEPTABLE INCOME LEVEL WITH A PROVISION FOR A LUMP
SUM PAYMENT OR 12 EQUAL MONTHLY PAYMENTS. THIS STATEMENT WILL
ALSO INDICATE THE PERCENTAGE OF NET INCOME (A-B) THAT WAS ASSESSED
AS TAX.
SCHEDULE ‘A’
GROSS INCOME SOURCES (DO NOT INCLUDE INCOME FROM PAYMENTS
RECEIVED TO MEET THE PREVIOUS YEARS MINIMUM ACCEPTABLE
INCOME LEVEL OR AMOUNTS RECEIVED AND RECOGNIZED BY THE IRS
AS A CHARITABLE OR BENEVOLENT GIFT) INDICATE THE CASH VALUE
OR ESTIMATED FAIR MARKET MONETARY VALUES FOR INCOME IN KIND.
IF PORTIONS OF INCOME IN KIND BENEFITTED OTHERS PLEASE ENTER
ONLY THE PORTION THAT CAN BE ATTRIBUTABLE TO YOUR SHARE OF
THE BENEFIT. FOR EXAMPLE IF 1 OTHER BENEFITTED EQUALLY FROM
THE INCOME IN KIND YOUR SHARE WOULD BE HALF OF THE ESTIMATED
FAIR MARKET MONETARY VALUE. DO NOT INCLUDE AMOUNTS
RECEIVED AS REIMBURSMENT FOR ACTUALL COSTS INCURRED TO
PROCURE, INCREASE, OR MAINTAIN THE GROSS INCOME, OR TO
ACTIVELY SEEK THE PROCUREMENT OF AN INCOME.
INCOME FROM WAGES REPORTED TO YOU BY AN EMPLOYER
……………………..………$___________
INCOME FROM WAGES NOT REPORTED TO YOU BY AN
EMPLOYER…………………..……$___________
INTEREST AND DIVIDENDS
RECEIVED……………………………………………………..……..$___________
INHERITANCE
………………………………………………………………………………..………..$__
_________
GAMBLING GAINS (WINNINGS LESS LOSSES)
………………………………………..…………$___________
GIFTS
RECEIVED……………………………………………………………………………..….
.……$___________
PRIZES
……………………………………………………………………………………………...
…...$___________
FOUND OR DISCOVERED TREASURE
……………………………………………………………...$___________
TAX DEFERRED ACCOUNT WITHDRAWALS NOT PREVIOUSLY TAXED
…………………….$___________
DISTRIBUTIONS RECEIVED FROM FOREIGN OR DOMESTIC
CORPORATIONS OR
BUSINESSES……………………………………………………………………………
…………….…..$___________
INCOME FROM RENTAL OR LEASE ARRANGEMENTS OF REAL ESTATE
…………………......$ __________
INCOME FROM RENTAL OR LEASE ARRANGEMENTS OF NON REAL
ESTATE ITEMS………$ __________
INCOME FROM SELLING OF REAL
ESTATE………………………………………………………....$__________
INCOME FROM SELLING NON REAL ESTATE ITEMS
…………………...……………………....…$___________
INCOME FROM THE SALE OF STOCKS AND
BONDS…………………………………………..…...$___________
TRAINING AND EDUCATION EXPENSES PAID BY
OTHERS………………………………………$____________
OTHER SOURCES OF INCOME OR INCOME IN KIND (PLEASE LIST ON
REVERSE SIDE) …….$___________
TOTAL – PLEASE ADD THE ITEMS ABOVE IN THIS
SCHEDULE ...$_________(A)
ENTER THE TOTAL (A) IN THE REQUESTED LOCATION ON THE INCOME
TAX FORM.
SCHEDULE ‘B’
AMOUNTS INCURRED TO PROCURE, INCREASE, OR MAINTAIN THE
GROSS INCOME FROM SCHEDULE ‘A’ OR TO ACTIVELY SEEK THE
PROCUREMENT OF AN INCOME. IF ANY AMOUNT IS A SHARED EXPENSE
WITH OTHERS PLEASE INCLUDE ONLY THAT PORTION WHICH IS
ATTRIBUTABLE TO YOU. THE AMOUNT ENTERED SHALL NOT EXCEED
THE CORRESPONDING GROSS INCOME SHOWN IN SCHEDULE ‘A’. FOR
EXAMPLE IF YOU SOLD A VEHICLE FOR $8,000 SHOWN ON SCHEDULE ‘A’
AS AN INCOME AND YOUR PURCHASE PRICE FOR THE VEHICLE HAD
BEEN $10,000 YOU MAY ONLY ENTER $8,000 IN THIS SCHEDULE.
HOWEVER IF YOUR PURCHASE PRICE FOR THE VEHICLE, INCLUDING
ANY INTEREST ON A LOAN TO PURCHASE THE VEHICLE (THE VEHICLE
MUST HAVE BEEN THE COLLATERAL FOR THE LOAN) ALONG WITH ANY
MAINTENANCE, REPAIR, IMPROVEMENTS MADE TO THE VEHICLE
TOTALS $7,000 (UPTO THE $8,000 SALE PRICE) YOU MAY ENTER THE
$7,000 IN THIS SCHEDULE.
TRAVELING TO
INTERVIEWS…………………………………………………………………….…$___
__________
MAILING OR DELIVERY OF RESUMES OR EMPLOYMENT
APPLICATIONS………………… $_____________
COSTS TO PURCHASE REAL ESTATE
SOLD……………………………………………………….$_____________
COSTS TO PURCHASE NON REAL ESTATE ITEMS
SOLD………………………………………..$_____________
COSTS TO PURCHASE STOCKS AND BONDS
SOLD……………………………………………...$_____________
TRAINING AND EDUCATION EXPENSES NOT PAID OR REIMBURED BY
OTHERS…………$_____________
TRAVEL EXPENSES TO WORK NOT REIMBURSED OR PAID BY
OTHERS……………..…….$_____________
(UPTO $??? PER MILE FOR USE OF PERSONAL VEHICLE)
FEES FOR MAINTAINING TAX DEFERRED
ACCOUNTS…………………………………………$_____________
BROKERAGE FEES AND COMMISSIONS
…………………………………………………………..$_____________
REPAIR AND REMODELING COSTS ASSOCIATED WITH RENTAL OR LEASE
INCOMES…..$_____________
REAL ESTATE COMMISSIONS, APPRAISALS, AND CLOSING COSTS ON
ITEMS SOLD…….$_____________
UTILITY COSTS PAID ON RENTAL INCOME
PROPERTY………………………………………..$_____________
REPAIR COSTS ON ITEMS SOLD
……………………………………………………………………$___________
__
APPLICABLE CHILD CARE EXPENSES
………………...…………………………………………..$_____________
EMPLOYMENT AGENCY FEES
PAID………………………………………………………………..$_____________
OTHER COSTS INCURRED (PLEASE LIST ON REVERSE
SIDE)…………………………………$_____________
TOTAL – PLEASE ADD THE ITEMS ABOVE IN THIS
SCHEDULE……$_____________(B)
PLEASE ENTER THE TOTAL (B) IN THE REQUESTED LOCATION ON THE
INCOME TAX FORM
SCHEDULE ‘C’
PERSONAL NET FINANCIAL WORTH. PLEASE ENTER THE VALUES AS OF
THE END OF THE TAXING YEAR BEING REPORTED ON THE TAX FORM.
FOR ANY ITEMS HELD JOINTLY WITH OTHERS INDICATE THE PORTION
THAT IS ATTRIBUTABLE TO YOU.
BALANCES OF TAX DEFERRED SAVINGS
ACCOUNTS………………………………………$_____________
NET PRESENT VALUE OF DEFERRED INCOME UNDER FULL CONTROL OF
OTHERS…..$_____________
EQUITY IN REAL ESTATE
…………………………………………………………………………$_______
______
EQUITY IN PERSONAL PROPERTY (CARS, BOATS, HOUSE HOLD
FURNISHINGS, ETC)...$_____________
VALUE OF COLLECTIBLES (ART, COINS,
ETC)…...……………………………………………$_____________
SAVINGS AND CHECKING ACCOUNT
BALANCES………………………………………….…$_____________
STOCKS AND
BONDS………………………………………………………………………………$___
__________
STOCK
OPTIONS…………………………………………………………………………………
….$_____________
ESTIMATED NET PRESENT VALUE OF
PENSIONS……………………………………….……$_____________
EQUITY IN OTHER ITEMS OF
VALUE……………………………………………………………$_____________
TOTAL – PLEASE ADD THE ITEMS IN THIS
SCHEDULE………$_____________(C)
FROM THE AVERAGE LIFE EXPECTANCY TABLE BELOW PLEASE FIND
THE CORRESPONDING NUMBER OF YEARS ADJACENT TO YOUR AGE IN
YEARS AS OF THE END OF THE TAXING YEAR BEING REPORTED ON THE
TAX FORM.
AVERAGE LIFE EXPECTANCY TABLE FOR ALL RACES AND SEXES
AGE
0
1
5
10
15
20
25
LIFE EXPECTANCY
AGE
LIFE EXPECTANCY
77.6
65
18.5
77.1
70
15.0
73.2
75
11.8
68.2
80
9.1
63.3
85
6.9
58.5
90
5.1
53.8
95
3.8
100
2.9
AGE
LIFE EXPECTANCY
30
49.0
35
44.3
40
39.6
45
35.0
50
30.6
55
26,4
60
22.3
MULTIPLY YOUR AVERAGE LIFE EXPECTANCY FROM THE TABLE ABOVE
BY THE PREVIOUS YEARS MINIMUM ACCEPTABLE INCOME LEVEL AND
ENTER HERE $___________IS THIS AMOUNT GREATER THAN THE
AMOUNT SHOWN ON (C) ABOVE?
_____ YES – YOU WILL BE ABLE TO RECEIVE THE PAYMENT AMOUNTS
REQUIRED TO RAISE YOUR
NET TAXING INCOME UP TO THE PREVIOUS YEARS MINIMUM
ACCEPTABLE INCOME LEVEL
_____NO – YOU WILL NOT RECEIVE ANY PAYMENTS FOR THIS TAXING
YEAR. HOWEVER YOU ARE
REQUIRED TO COMPLETE THE TAX FORM
PLEASE INDICATE THE ABOVE YES/NO ANSWER IN THE REQUESTED
LOCATION ON THE TAX FORM.
FOREIGN TAX FORM FOR TAX YEAR ?????
THIS FORM IS TO BE COMPLETED BY FOREIGNERS, FOREIGN
CORPORATIONS OR FOREIGN BUSINESSES WITH ANY FORM OF INCOME
OR INCOME IN KIND FROM CONDUCTING BUSINESS OR PROVIDING
LABOR WITHIN THE JURISDICTION OF THE UNITED STATES OF AMERICA
FOR THE TAX YEAR SHOWN ABOVE. THIS IS NOT TO INCLUDE ANY
DISTRIBUTIONS FROM DOMESTIC CORPORATIONS OR DOMESTIC
BUSINESSES. THIS FORM IS TO BE SUBMITTED TO THE IRS BY THE END
OF THE MONTH OF JUNE OF THE YEAR FOLLOWING THE TAX YEAR
SHOWN ABOVE.
LEGAL NAME RECOGNIZED BY THE
IRS___________________________________________________________
LEGAL MAILING ADDRESS RECOGNIZED BY THE
IRS_______________________________________________
IDENTIFICATION NUMBER ____-_______-______ PHONE NUMBER (IF
AVAILIABLE)____-____-______
ARE YOU A FORIEGNER, FOREIGN CORPORATION, OR FOREIGN
BUSINESS WITH ANY FORM OF INCOME OR INCOME IN KIND FROM
CONDUCTING BUSINESS OR PROVIDING LABOR WITHIN THE
JURISDICTION OF THE UNITED STATES OF AMERICA DURING THE TAX
YEAR SHOWN ABOVE?
____YES – PLEASE PROCEED WITH COMPLETING THIS FORM
____NO – EITHER YOU ARE NOT TO FILE FOR TAXES OR YOU ARE USING
THE WRONG TAX FORM –
PLEASE DETERMINE IF YOU ARE TO BE USING A DIFFERENT TAX
FORM, OR ARE NOT TO FILE FOR
TAXES BY CONTACTING THE IRS.
ENTER THE TOTAL GROSS INCOME OR INCOME IN KIND FROM
CONDUCTING BUSINESS OR PROVIDING LABOR WITHIN THE
JURISDICTION OF THE UNITED STATES OF AMERICA DURING THE TAX
YEAR SHOWN ABOVE. DO NOT INCLUDE ANY DISTRIBUTIONS FROM
DOMESTIC CORPORATIONS OR DOMESTIC BUSINESSES.
$_____________
DIVIDE THE GROSS INCOME ABOVE BY 2 AND ENTER THE RESULT HERE
$______________ (TAX)
PLEASE SIGN, DATE AND MAIL THIS FORM TO THE IRS.
SIGN_______________________________________
DATE_____________________ MAIL TO : IRS
OFFICIER OF CORPORATION OR
BUSINESS IF APPLICABLE
THE (TAX) AMOUNT WILL BE ASSESSED AS A TAX AND THE IRS WILL
PROVIDE YOU WITH A TAX STATEMENT BY THE END OF THE MONTH OF
DECEMBER WHICH WILL INDICATE THE AMOUNT OF TAX TO BE PAID
WITH A PROVISION FOR A LUMP SUM PAYMENT OR 12 EQUAL MONTHLY
PAYMENTS. THIS (TAX) AMOUNT IS THE RESPONSIBILITY OF THE
FORIEGNER, FOREIGN CORPORATION, OR FOREIGN BUSINESS
IDENTIFIED ON THIS FORM.
DOMESTIC CORPORATION OR BUSINESS TAX FORM FOR TAX YEAR
???????
THIS FORM IS TO BE COMPLETED EACH YEAR BY DOMESTIC
CORPORATIONS OR DOMESTIC BUSINESSES THAT MADE A FINANCIAL
DISTRIBUTION IN ANY MONETARY AMOUNT OR ANY AMOUNT
RECOGNIZED AS INCOME IN KIND TO A FOREIGNER, FOREIGN
CORPORATION OR FOREIGN BUSINESS. THIS FORM IS TO BE
SUBMITTED TO THE IRS BY THE END OF THE MONTH OF JUNE OF THE
YEAR FOLLOWING THE TAX YEAR SHOWN ABOVE.
LEGAL NAME RECOGNIZED BY THE
IRS___________________________________________________________
LEGAL MAILING ADDRESS RECOGNIZED BY THE
IRS_______________________________________________
IDENTIFICATION NUMBER____-____-_______
PHONE NUMBER
(IF AVAILIABLE)_____-_____-_____
IS THIS A DOMESTIC CORPORATION OR DOMESTIC BUSINESS THAT HAS
MADE A FINANCIAL DISTRIBUTION IN ANY MONETARY AMOUNT OR ANY
AMOUNT RECOGNIZED AS AN INCOME IN KIND TO A FOREIGNER,
FOREIGN CORPORATION OR FOREIGN BUSINESS DURING THE TAX YEAR
SHOWN ABOVE?
____YES – PLEASE PROCEED WITH COMPLETING THIS FORM
____NO – EITHER YOU ARE NOT TO FILE FOR TAXES OR YOU ARE USING
THE WRONG TAX FORM –
PLEASE DETERMINE IF YOU ARE TO BE USING A DIFFERENT TAX
FORM, OR ARE NOT TO FILE FOR
TAXES BY CONTACTING THE IRS.
FOR THE TAX YEAR SHOWN ABOVE, ENTER THE TOTAL AMOUNT OF
FINANCIAL DISTRIBUTION IN ANY MONETARY AMOUNT OR ANY AMOUNT
RECOGNIZED AS AN INCOME IN KIND TO A FOREIGNER, FOREIGN
CORPORATION OR FOREIGN BUSINESS
$____________(DISTRIBUTION)(TAX) THIS AMOUNT MUST BE GREATER
THAN $0. THIS IS ALSO THE AMOUNT OF TAX THAT WILL BE ASSESSED.
PLEASE SIGN, DATE, AND MAIL THIS FORM TO THE IRS.
SIGN________________________________________
DATE____________________ MAIL TO: IRS
OFFICIER OF CORPORATION OR BUSINESS
THE (TAX) AMOUNT WILL BE ASSESSED AS A TAX AND THE IRS WILL
PROVIDE YOU WITH A TAX STATEMENT BY THE END OF THE MONTH OF
DECEMBER WHICH WILL INDICATE THE AMOUNT OF TAX TO BE PAID
WITH A PROVISION FOR A LUMP SUM PAYMENT OR 12 EQUAL MONTHLY
PAYMENTS. THIS (TAX) AMOUNT IS THE RESPONSIBILITY OF THE
DOMESTIC CORPORATION, OR DOMESTIC BUSINESS IDENTIFIED ON
THIS FORM.