FROM.....CHRIS BURIAN   (1:238/300)

I have .gifs of letters from the Treasury Dept and from a Hawaii state
senator in reply to taxpayers' FOIA inquiries.  Each states that their
offices cannot find any law requiring people to pay income tax.
Here are transcripts:
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                       United States Senate
                  Suite 722 HART SENATE BUILDING
                       WASHINGTON, DC  20310
                          (202) 224-3334
                        FAX (202) 224-0747

                          June 26, 1989

Mr. Fred H. Ortiz
Tax Consultant
73-4188 Eluna Street
Kailua-Kona, Hawaii  96740

Dear Mr. Ortiz:

On behalf of Senator Inouye, I am writing in further
response to your inquiry regarding the precise provisions of
the Internal Revenue Code (IRS) that render an individual
liable for income taxes.

Based on the research performed by the Congressional
Research Service, there is no provision which specifically
and unequivocally requires an individual to pay income
taxes.  However, Article I, Section 8 of the U.S.
Constitution accords Congress the "power to lay and
collect Taxes...."  Accordingly, the IRC need not
specifically state that individuals shall be liable for
income taxes because it is inferred from the Congress'
authority to so levy and collect.  This conclusion is
further supported by I.R.S. Sec. 7201 et al. (1988) which
sets forth the numerous penalties for failure to pay income
taxes owed.  I have enclosed a copy of these provisions for
your information.

I am pleased to have had and opportunity to assist you in
this matter.

                          Aloha,

                          [signed]

                          MARK L. FORMAN
                          Legislative Correspondent

MLF:r
Enclosure
==========
Internal Revenue Service                  Department of the Treasury
                                          Date  MAR 14 1990
                                          Disclosure Officer
                                          (508) 474-5617

                                          90D033           MAR16.1990

Ross P. Upton
P.O. Box 903
Thomastown, CT  06707


Dear Mr. Upton:

This is in response to your request for information dated
February 9, 1990 and received in this office February 22  1990.

You have requested a copy of a document which authorizes the IRS
to exercise its authority outside of the District of Columbia.
We have no records that are responsive to this request.

                                          Sincerely,

                                          [signed]

                                          Malcolm P. Bennett
                                          Disclosure Officer