Income tax is a tax on the income of a person or corporation. In the United States, it is usually collect at both the state and federal level; however, there are a few states which do not currently tax personal income.
The abover definition is completely false, because the federal income tax doesn't discriminate between sources of income from government occupations and private labor. See e.g. 26 U.S.C. § 61. Otherwise, how would the federal government be able to fund its operations?
Tax protestors and other fringe lunatic types make all kinds of specious, pseudo-legal arguments to try to avoid paying the income tax. They put their own idiosyncratic spin on the laws to try to defend their actions. The IRS and the federal courts don't appreciate this, and usually fine them out the ass for their frivolous litigation
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