,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fjih  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #ba1        
#bjaf,mr4 ,san=d 7= himself1 ,mr4       
,cram]1 & ,mr4 ,brat7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to repeal
 ! )hold+ ( income & social security    
taxes4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,transp>5t ,recognition (     
,unju/ifi$ ,tax ,ho>d+ 9 ,gov]nm5t ,act 
( #bjaf or z ! ,,tru? 9 ,gov]nm5t ,act (
 #bjaf4  #b4 ,f9d+s ,congress f9ds !    
foll[+3  7#a7 ,at ! onset ( ! ,civil    
,w>1 ,congress pass$ ! ,rev5ue ,act (   
#ahfa1 :i* impos$ a tax on p]sonal      
incomes & to assure timely collection1  
taxes 7 )held at ! s\rce by employ]s4   
7#b7 ,! ne$ = ,f$]al rev5ue decl9$ %>ply
 aft] ! w> & 9 #ahgb1 ! income tax 0    
aboli%$ & along ) x1 ! ,f$]al )hold+    
m&ate4  7#c7 ,) passage ( ! #af? am5dm5t
 to ! ,con/itution1 ,congress swiftly   
pass$ legislation creat+ a ,f$]al income

 tax1 )held be=e employee sal>ies 7     
paid4  7#d7 ,9 response to gr[+ taxpay] 
criticism ( ! )hold+ m&ate1 ,treasury   
,secret>y ,william ,g4 ,mc,adoo /at$ t x
 w\ld be v advantage\s to ''' d away ) !
 )hold+ ( income tax at ! s\rce because 
x w\ld elim9ate a great deal ( criticism
 :i* has be5 direct$ aga9/ ! law2 a     
/atem5t reflect+ ! s5tim5t :i*          
ultimately l$ to ! repeal ( ,f$]al      
)hold+ au?ority 9 #aiag4  7#e7 ,9 !     
#aibjs & #aicjs1 income taxes 7 due on  
,m>* #ae foll[+ ! end ( ! tax ye> & c\ld
 be paid ei!r 9 "o lump sum on t date or
 9 qu>t]ly in/allm5ts4  7#f7 ,) ! onset 
( ,_w ,w> ,,ii1 fe>+ t taxpay]s might   
refuse to pay ! high] tax rates &       
sur*>ges associat$ ) fund+ ! w> ef=t1   
,f$]al (ficials1 lawmak]s1 & political  
lead]s su* z ,presid5t ,frankl9 ,d4     
,roosevelt us$ ! milit>y crisis to draw 
on ,am]icans' s5se ( patriotism &       
resurrect ! ,f$]al )hold+ au?ority z a  
tempor>y w>time measure4  7#g7 ,!       
campaign to re9/itute a p]man5t sy/em ( 

)hold+ ov]came public ho/ility ) !      
passage ( ! ,)hold+ ,tax ,act ( #aidc   
:i* incorporat$ sugge/ions pr(f]$ by    
,be>dsley ,ruml to elim9ate individuals'
 #aidb tax liabilities by c\nt+ am\nts  
paid or )held 9 #aidc z tax paym5ts = t 
ye>4  7#h7 ,s9ce t "t1 ,congress has    
/ubbornly refus$ to repeal ! ,f$]al     
)hold+ m&ate conta9$ 9 ! ,)hold+ ,tax   
,act4  7#i7 ,9 fiscal ye> #bjad1 !      
,int]nal ,rev5ue ,s]vice refund$        
ov]paym5ts am\nt+ to ov]                
#ccj1efa1ade1jjj m ?an actual individual
 income tax liabilities1 effectively    
d5y+ int]e/ paym5ts o!rwise ow$ to      
taxpay]s & am\nt+ to a hidd5 tax4  7#aj7
 ,^! ov]paym5ts are return$ annually 9 !
 =m ( tax refunds to taxpay]s :o (t5    
confuse ! paym5ts z a rew>d4  7#aa7     
,accord+ to ! ,tax ,f\ndation1 9 #bjaj1 
!re 7 #eh1daf1aah tax returns ) z]o or  
negative income tax liability1 or #da   
p]c5t ( ! #adb1hib1jea returns fil$4    
7#ab7 ,! abs5ce ( ! ,f$]al )hold+ m&ate 
leaves employ]s & employees free to     

negotiate alt]native1 private means (   
collect+ & pay+ ,f$]al income taxes1    
!reby all[+ individuals to volunt>ily   
e>n int]e/ on _! )hhold+s4  7#ac7 ,!    
,f$]al )hold+ m&ate all[s ! ,f$]al      
,gov]nm5t to disguise tax increases &   
hamp]s ,f$]al acc\ntability & transp>5cy
 by requir+ ! assi/ance ( an int]m$i>y  
tax collector4  7#ad7 ,comply+ ) !      
,f$]al )hold+ m&ate imposes co/ly burd5s
 & legal liabilities on employ]s =c$ to 
act z de facto ,,irs ag5ts1 )\t         
comp5sation = lo/ "t & res\rces4  7#ae7 
,ref]r+ to ! ,f$]al )hold+ m&ate 9 8 "w 
,public ,f9ance 9 ,democratic ,process3 
,fiscal ,in/itutions & ,individual      
,*oice1 #aihf ,nobel ,prize w9n+        
economi/ ,james ,bu*anan /at$ t ,!      
individual :o does n h possession (     
income be=e pay+ x out _c s5se ! real   
co/ ( public s]vices 9 a mann] comp>able
 to t exp]i5c$ 9 a g5u9e act (          
outpaym5t4  7#af7 ,9 a ,,cato ,in/itute 
/udy1 ,*>lotte ,twight has not$ t       
,wi?hold+ is ! p>am\nt adm9i/rative     

me*anism enabl+ ! ,f$]al ,gov]nm5t to   
collect1 )\t significant prote/1        
suffici5t private res\rces to fund a    
va/ly exp&$ welf>e /ate4  7#ag7 ,!      
,national ,taxpay]s ,union notes t !    
increm5tal nature ( )hold+ masks ! true 
co/ ( ,f$]al income taxes1 :i* w\ld be  
mu* m app>5t if individuals _h to write 
mon?ly1 qu>t]ly1 or annual *ecks to !   
,f$]al ,gov]nm5t4  #c4 ,purpose ,!      
purposes ( ?is ,act are-- 7#a7 to       
increase transp>5cy & acc\ntability 9 ! 
,f$]al tax sy/em by provid+ ! public ) a
 m accurate acc\nt (--  7,a7 ! annual   
tax burd52 &  7,b7 ! ,f$]al budget      
deficit2  7#b7 to decrease ! ov]all tax 
burd5 & increase ! p]sonal weal? (      
taxpay]s by all[+ = ! p]sonal collection
 ( int]e/ dur+ ! fiscal ye> on          
ov]paym5ts t are o!rwise us$ by ! ,f$]al
 ,gov]nm5t to p>tly avoid int]e/        
paym5ts2  7#c7 to decrease ! burd5 on   
employ]s by free+ !m f ! task ( collect+
 income tax )hold+ f _! employees2 &    
7#d7 to end ! deceptive practice ( mask+

 high] tax rates f taxpay]s4  #d4       
,repeal ( ,f$]al income & ,social       
,security tax )hold+ m&ate  7a7 ,9 g5]al
 ,! foll[+ provisions ( ! ,int]nal      
,rev5ue ,code ( #aihf are h]eby repeal$3
  7#a7 ,section #cajb 7relat+ to        
d$uction ( social security tax f wages74
  7#b7 ,section #cbjb 7relat+ to        
d$uction ( railroad retirem5t tax f     
comp5sation74  7#c7 ,*apt] #bd 7relat+  
to income tax )hold+74  7b7 ,requirem5t 
( e/imat$ tax paym5ts = employee social 
security taxes ,subsection 7f7 ( section
 #ffed ( su* ,code is am5d$ by          
r$esignat+ p>agraphs 7#c7 & 7#d7 z      
p>agraphs 7#d7 & 7#e71 respectively1 &  
by ins]t+ aft] p>agraph 7#b7 ! foll[+   
new p>agraph3  7#c7 ! taxes impos$ by   
section #caja7;a7 & #cbja7;a71 plus  4  
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to am\nts paid on
 or aft] ! fir/ ,janu>y #a occurr+ aft] 
#a ye> aft] ! date ( ! enactm5t ( ?is   
,act4  #e4 ,cont9u$ volunt>y tax )hold+ 
7a7 ,au?ority ( ! ,,irs ,no?+ 9 ?is ,act

 may be con/ru$ to limit ! au?ority ( ! 
,int]nal ,rev5ue ,s]vice to accept      
volunt>y tax paym5ts f employ]s elect+  
to cont9ue collect+ ,f$]al income taxes 
f employees4  7b7 ,volunt>y employ]     
p>ticipation ,no?+ 9 ?is ,act %all be   
con/ru$ to prev5t volunt>y employ]      
sponsor$ )hold+ ( ,f$]al income taxes on
 behalf ( employees4  7c7 ,volunt>y     
employee p>ticipation ,no?+ 9 ?is ,act  
%all be con/ru$-- 7#a7 to require any   
employee to p>ticipate 9 an employ]     
,f$]al income tax )hold+ sy/em2 or  7#b7
 to prev5t any election ( an employee to
 opt 9 to an employ] ,f$]al income tax  
)hold+ sy/em1 ) all t]ms & conditions = 
p>ticipation be+ negotiable betwe5 !    
employee & employ]4