>>2607390 (lb)

>>2607389 (lb)

>>2607364 (lb)

The constitution does not establish jurisdiction, jurisdiction must be established by legislation that becomes law.

Is the IRS code law?

26 U.S. Code § 7806 - Construction of title

(b) Arrangement and classification

No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect.

26 USC § 6330(c)(2)(B) Underlying Liability

(B) The person may also raise at the hearing challenges to the existence or amount of the underlying tax liability for any tax period if the person did not receive and any statutory notice of deficiency for such tax liability or did not otherwise has an opportunity to dispute such tax liability.

What happens when you have credible evidence?

26 USC § 7491(a)(1) Burden of Proof

(a) Burden shifts where taxpayer produces credible evidence

(1) General rule

If, in any court proceeding, a taxpayer introduces credible evidence with respect to any factual issue relevant to ascertaining the liability of the taxpayer for any tax imposed to the subtitle A or B. The Secretary shall have the burden of proof with respect to such issue.

Assessment is not liability

"Underlying tax liability includes any amounts a taxpayer owes pursuant to the tax laws that are the subject of the Commissioner's collection activities."

Under the common usage of the terms "existence" and "amount" taxpayers may challenge whether they are subject to a tax imposed by the Code. A taxpayer's liability exists independently of its assessment or collection. Office of Chief Counsel Notice CC-2014-002

For a levy to be statutorily authorized, the taxpayer must be liable for the tax. Tax liability is a condition precedent to the demand. Merely demanding payment does not cause liability. For the condition precedent of liability to be met, there must be a lawful assessment, either a voluntary one by the taxpayer or one procedurally proper by the IRS. Because this country's income tax system is based on voluntary self-assessment, rather than distraint.

Flora v. United States, 362 U.S. 145, 176, 80 S.Ct. 630, 646-47, 4 L.Ed.2d 623 (1960)

"Our system of taxation is based upon voluntary assessment and payment, not upon distraint."