All Pillars
Findings
Short-form triage: a claim is stated, the authority is cited, the verdict is rendered.
Unsupported
Federal jurisdiction requires individual consent
Supported
The IRC distinguishes "wages" from "income" in specific statutory contexts
Partially Supported
Voluntary compliance means the system is technically optional
Unsupported
Filing a return constitutes a waiver of Fifth Amendment rights
Foreclosed
The Sixteenth Amendment was never properly ratified
Supported
Brushaber held the income tax is an excise, not a direct tax
Partially Supported
Pollock was never overruled — only circumvented by the Sixteenth Amendment
Unsupported
Federal Reserve Notes are not lawful money and cannot constitute income
Unresolved
Whether Glenshaw Glass expanded "income" beyond the original constitutional meaning
Foreclosed
Only residents of the District of Columbia are subject to federal income tax