Posts Tagged ‘Joe Biden’

Article II Section1Clause 7 of the Constitution provides for the compensation of the President at stated times.  This Compensation is not to be increased or decreased during the Period for which he had been elected.  In this “public education portion” of my private law school, this is your first opportunity to display your ability to think about law and government and make significant conclusions.    Such a conclusion would be that this clause has nothing to do with the POTUS, because the POTUS is not elected. 

Compensation is something that constitutes an equivalent amount or a recompense.  By agreeing to be POTUSA, the President is not going to be able to do anything else, so the Compensation was to make up for his lost opportunity to make money elsewhere and to provide him with an amount of money nearly equivalent to what he could earn elsewhere.

We have a partial answer to the question: Which President pays federal income taxes?  It can’t be the POTUSA, because income taxation would diminish his Compensation during the Period for which he was elected.  The POTUSA has constitutional protection from federal income taxation.

To be entitled to constitutional Compensation the POTUSA would have to take the Article VI oath.  George Washington, the first President complicated the issue of the taxation of the compensation of the President by forgoing the Compensation provided for by the Constitution.  Washington refused the Compensation for the Office of President so that there would be no impediment to his taking of the oath of Office of POTUS.  Every President has followed Washington’s precedent so  the Office of President has perpetually remained vacant.

President Abraham Lincoln instituted the first income during the Civil War and he personally made a return and paid the tax which was refunded to his estate based upon the protection given Article II Section 1 Clause 7 compensation.

The POTUS, today, receives $400,000 per year up from the $25,00 first allowed by legislation dated September 24, 1789.   I haven’t found any evidence that the POTUSA is paid anything today.   

Every Spring the POTUS releases his 1040 Tax Returns and we are treated to the particulars of the  POTUS”s financial affairs for the past year.  

Legislation first provided for the first collectors of import revenue on July 31, 1789 and they and the collectors of internal revenue were an important part of the government off and on until 1952 when the last Offices of  Collectors of Internal Revenue were abolished.  U.S. Customs was made part of the Department of Homeland Security.

The Constitution completed and presented to Congress on September 17, 1787 for submission to the thirteen States for ratification by at least nine States is the source of all United States laws, which includes Title 26 The Internal Revenue Code.  No President Elect has ever taken the Article VI oath “to support this Constitution,” therefore, no President of the United States has ever been bound “to support this Constitution.”

The answer to the question: “Which President must pay federal income tax?” is none.  Neither the POTUS nor the POTUSA has a duty to make and file a U.S. Individual Income Tax Return.   The POTUSA’s Compensation is protected by the Constitution and even though it appears the POTUSA does not receive Compensation that compensation could not be diminished if it was.

The POTUS is an employee and officer of Congress and as such is expected to follow the laws enacted by Congress.  The only power Congress has over the POTUS is impeachment and though that power is considerable it has seldom been used.  

Before the abolition of the Office of Collector of Internal Revenue by the next most unpopular President in history, Harry S. Truman, the Collectors could collect federal income taxes by simply asking that they be calculated and paid.   The more than 60 Collectors of Internal Revenue who personally collected personal income taxes for the United States Government were bonded in an amount determined by the Commissioner of Internal Revenue. 

Today all payments to the Internal Revenue Service are voluntarily made.   All notices of any kind are shams.  The abolition of the Collector of Internal Revenue made  payment direct to the IRS and today directly into the United States Treasury both voluntary.

Those like Vice President Elect Joe Biden who think paying federal income taxes is patriotic may pay without notice of an obligation and no demand for payment.  

Ask President Elect Barack Obama, What law imposes an obligation on the POTUSA to file and pay an income tax.  Ask President Elect Obama to identify the law that imposes an obligation on the POTUS to make a return and file and pay a tax.  

Dr. Eduardo M. Rivera


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