Yet, as explained above, the average American is not engaged in the kind of activities specified in federal law (living, working abroad, dealing with non-resident aliens, foreign corporations, etc.) that would make them liable for the federal income tax. Is there any obligation to pay a tax for which no law has ever been passed making you liable to pay it? Obviously not, and federal courts have repeatedly said so. Taxation without representation is a horrible injustice but isn't taxation without legislation even worse?

The absence of any federal law making the average American living and working in the United States liable to pay the federal income tax and the presence of income tax liability laws surrounding foreign-oriented scenarios helps to explain why the IRS's internal procedure manuals (described and picture above) limited IRS income tax administration and enforcement to foreign and international matters. The IRS's own internal procedure manuals offer proof from inside the agency itself that the IRS has no business administering and enforcing the federal income tax laws against the average American living and working in the United States