Requirement for Consent

12. Admit that the income tax described in Internal Revenue Code, Subtitle A is a tax upon a “trade or business”, which is 1 defined as follows: 2

26 U.S.C. §7701(a)(26)

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"The term 'trade or business' includes the performance of the functions of a public office ."

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YOUR ANSWER: ____Admit ____Deny

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6 CLARIFICATION:_________________________________________________________________________ 7

13. Admit that a “trade or business” is an “activity”

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YOUR ANSWER: ____Admit ____Deny

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10 CLARIFICATION:_________________________________________________________________________ 11

14. Admit that all taxes on activities are “excise taxes”:

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" Excise tax. A tax imposed on the performance of an act, the engaging in an occupation, or the enjoyment of a privilege. Rapa v. Haines, Ohio Comm.Pl., 101 N.E.2d. 733, 735. A tax on the manufacture, sale, or use of goods or on the carrying on of an occupation or activity or tax on the transfer of property. In current usage the term has been extended to include various license fees and practically every internal revenue tax except income

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tax (e.g., federal alcohol and tobacco excise taxes, I.R.C. §5011 et seq.)"

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[ Black’s Law Dictionary, Sixth Edition, p. 563]

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YOUR ANSWER: ____Admit ____Deny

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20 CLARIFICATION:_________________________________________________________________________ 21

15. Admit that all “excise taxes” are voluntary and avoidable, and that engaging in the taxed activity necessarily involves 22 consent to be bound by all the consequences associated with the activity, including excise taxes: 23

" Excises are taxes laid upon the manufacture, sale or consumption of commodities within the country, upon licenses to pursue certain occupations and upon corporate privileges ... the requirement to pay such taxes involves the exercise of [220 U.S. 107, 152] privileges, and the element of absolute and unavoidable

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demand is lacking ...

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...It is therefore well settled by the decisions of this court that when the sovereign authority has exercised the right to tax a legitimate subject of taxation as an exercise of a franchise or privilege, it is no objection that the measure of taxation is found in the income produced in part from property which of itself considered is

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nontaxable...

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Conceding the power of Congress to tax the business activities of private corporations.. the tax must be

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measured by some standard..."

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[Flint v. Stone Tracy Co., 220 U.S. 107 (1911)]

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_________________________________________________________________________________________

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CALIFORNIA CIVIL CODE DIVISION 3. OBLIGATIONS PART 2. CONTRACTS CHAPTER 3. CONSENT

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Section 1589

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1589. A voluntary acceptance of the benefit of a transaction [or “activity”] is equivalent to a consent to all the obligations arising from it, so far as the facts are known, or ought to be known, to the person accepting.

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YOUR ANSWER: ____Admit ____Deny

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45 CLARIFICATION:_________________________________________________________________________ 46

Requirement for Consent

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Copyright Sovereignty Education and Defense Ministry, http://sedm.org Form 05.003, Rev. 7-23-2013

EXHIBIT:________