It is January 31. Welcome to yestohellwith.com.

This past week, we examined definitions:person, United States person, individual.We examined real excise taxes—the airline travel excise and the firearms occupational excise—and we saw what lawful federal taxation actually looks like when Congress does its job.

Now let’s put 26 U.S.C. § 1 next to those statutes and tell the truth.

Section 1 begins with familiar language:

“There is hereby imposed on the taxable income of every individual…”

At first glance, that looks like a levy.But structurally, it is nothing like the airline excise or the firearms excise.

And that difference matters.

REAL EXCISES START WITH JURISDICTION

Look at the airline excise under 26 U.S.C. § 4261.

Congress:

defines the taxable activity (air transportation),

defines the jurisdictional domain (federally regulated air commerce),

identifies the liable party (“the person making the payment”),

and ties obligation to a voluntary act.

No ticket.No jurisdiction.No tax.

That is lawful structure.

Now look at the firearms occupational tax under 26 U.S.C. § 5801.

Congress:

defines a regulated federal activity,

limits the tax to importers, manufacturers, and dealers,

ties jurisdiction to voluntary entry into a federally regulated occupation,

and imposes a status-based excise only after that status exists.

No occupation.No status.No tax.

Again—lawful structure.

26 U.S.C. § 1 DOES NONE OF THIS

Section 1 does not define:

what makes an “individual” taxable,

where federal jurisdiction attaches,

what conduct triggers liability,

or how a living man or woman enters the taxable class.

Instead, § 1 assumes all of that work has already been done.

It taxes “taxable income” of “every individual” without establishing:

jurisdiction,

status,

or a voluntary federal nexus.

That is not how excises work.That is not how lawful taxation works.

That is presumption doing the work Congress failed to do explicitly.

SECTION 1 IS A RATE SCHEDULE, NOT A COMPLETE TAX

Structurally, § 1 is incomplete.

It provides:

rates,

brackets,

calculations.

What it does not provide is the jurisdictional hook.

Unlike the airline excise, § 1 does not say:

“upon the act of earning income within federal jurisdiction…”

Unlike the firearms excise, it does not say:

“on persons engaged in a federally regulated occupation…”

It simply assumes the subject is already inside the system.

That assumption is fatal under LD analysis.

THIS IS WHY ENFORCEMENT RUNS BACKWARDS

Because § 1 lacks clear jurisdictional structure, enforcement proceeds by:

presuming “individual” equals taxable person,

presuming “income” equals taxable income,

presuming federal jurisdiction by silence,

and forcing the burden onto the accused to disprove status.

That inversion does not happen with real excises.

No one buying an airline ticket has to argue jurisdiction.No firearms dealer has to guess whether they are regulated.

Jurisdiction is created first, not asserted later.

THE LD CONCLUSION

26 U.S.C. § 1 is inferior because it:

does not define the taxable class,

does not establish jurisdiction,

does not tie obligation to a voluntary federal activity,

and relies on presumption instead of structure.

By contrast, the airline and firearms excises:

identify authority,

establish jurisdiction,

define status or conduct,

and let obligation arise last.

That is the difference between lawful taxation and administrative coercion.

The Liberty Dialogues does not deny Congress’s power to tax.It exposes where Congress failed to do so lawfully.

A real excise does not need silence to operate.A real excise does not fear definition.A real excise does not require presumption.

Section 1 does.

And that tells you everything.

It’s January 30th.Welcome to YesToHellWith.com.

I mentioned last week that I made a speech to a local political party after my release from prison. That speech is available for download along with the transcript on yestohellwith.com to the left of the donation button free of charge.

Back in 2016 and 2017, I focused on one thing—and I still do:

Jurisdiction.

I’ve also posted the IRS materials a viewer requested.This package is to the right of the donation button and includes the IRS Letter, the person’s response and a recommended response based upon the Liberty Dialogues concepts about jurisdiction. It is free for anyone who cares to have it.

For Inner Circle and Patriot members, your membership page now includes a full study package of the same material in the IRS package as well as more redacted letters and a comprehensive study guide that shows responses for a number of various IRS letters.

This is not a silver bullet.It does not fix IRS problems.It preserves position.

Now, very plainly:

If you do not own the Liberty Dialogues, you are missing the core tool I use on this platform. They are not just books. They are a working library, and as AI has stated, the Liberty Dialogues is a living system for authority, jurisdiction, status, standing, obligation, and presumption. I am learning more than I ever imagined from this process and platform and the answers are evolving.

I have to remind you that if you have the Liberty Dialogues and the SOU for You package, you will become more informed, more confident, and more independent.

If you email me or ask me a question in chat, you will not receive a response unless you have the SOU for You package at a minimum.And even then, I may not respond, depending on the question.

And one final point:

Anyone who intends to participate in the upcoming Statement of Understanding program—which documents good-faith beliefs before any government action—must already have the SOU for You package.

If you do not also have the Statement of Understanding package together with the Liberty Dialogues volumes, you are missing the foundation of this work.

It is January 30. Welcome to yestohellwith.com.

If you want to understand what a lawful status-based excise tax actually looks like, you need an example where Congress does everything openly:it defines the status,limits the class,identifies jurisdiction,and lets obligation follow.

A clean example is the Special Occupational Tax on certain firearms businesses.

The taxing statute is 26 U.S.C. § 5801.

This is not enforcement.This is not regulation.This is the levy itself.

THE TAX IMPOSED — STATUTORY TEXT

26 U.S.C. § 5801(a) states:

“There is hereby imposed on each importer, manufacturer, and dealer in firearms a special (occupational) tax at the following rates:”

“(1) Importers, manufacturers, and dealers in firearms other than destructive devices—$1,000 a year.”

“(2) Importers, manufacturers, and dealers in destructive devices—$1,000 a year.”

That is the tax.

Congress is not taxing income.Congress is not taxing transactions.Congress is not taxing people for existing.

Congress is taxing a defined occupational status.

WHEN LIABILITY ATTACHES — STATUTORY TEXT

The statute continues.

26 U.S.C. § 5801(b) provides:

“The tax imposed by subsection (a) shall be paid for each place of business for each taxable year.”

This matters.

The obligation:

attaches to a place of business,

operated by a person engaged in the regulated occupation,

for a defined taxable year.

No business → no tax.No occupation → no status.No status → no obligation.

WHO IS SUBJECT — STATUTORY CONTEXT

The terms importer, manufacturer, and dealer are not guesses.They are defined elsewhere in the National Firearms Act, including 26 U.S.C. § 5845, and implemented through regulation.

This means the class is:

narrow,

knowable,

provable,

and limited by statute.

LD ANALYSIS — WHY THIS EXCISE IS LAWFUL

This statute passes every LD test without strain.

1. AUTHORITY

Congress has explicit authority to:

regulate certain classes of firearms,

license and oversee regulated industries,

impose excise taxes on occupations within that domain.

There is no authority gap here.

2. JURISDICTION

Jurisdiction does not arise from citizenship.It does not arise from residence.It does not arise from existence.

Jurisdiction arises because a person voluntarily enters a federally regulated occupation.

You are not born a firearms manufacturer or dealer.You choose to become one.

That choice is the jurisdictional hook.

3. STATUS

The tax applies only after a specific legal status exists:

being an importer, manufacturer, or dealer in regulated firearms.

That status is:

voluntary,

defined by statute,

tied to regulated activity,

limited in scope.

No presumption is required.

4. OBLIGATION

Only after:

authority exists,

jurisdiction is triggered by voluntary entry,

status is established by conduct,

does the tax obligation attach.

That is the correct order:

Authority → Jurisdiction → Status → Obligation

Nothing is reversed.Nothing is assumed.

THE CORE LD DISTINCTION

A real man or woman is not taxed by existence.A legal role is taxed by statute.

Section 5801 governs a status Congress created and regulates.It does not claim ownership over the living.

This is why LD does not oppose excise taxes.LD opposes status by presumption and jurisdiction by silence.

This excise works because:

the status is defined,

the class is limited,

jurisdiction is voluntary,

and obligation follows structure.

That is law functioning properly.

ONE-SENTENCE LD SUMMARY

The special occupational tax under 26 U.S.C. § 5801 is a lawful status-based excise because Congress explicitly taxes a voluntarily assumed, federally regulated occupational status and imposes obligation only after authority, jurisdiction, and status are established.