1. The purpose of this article is the prevention of government to hide behind and abuse wage earners’ complacency regarding the deductions that are made from their wages. Government has the right to tax its citizens but it must collect its dues within the same market sphere as any ordinary business entity. The policy that a taxpayer is liable or guilty before being proven guilty of any accusation respecting taxes and the law, shall be refuted and the taxpayers vigorously defended against such policies and practices.
2. Government shall make no law that facilitates or establishes a mechanism that allows the withholding of taxes before taxpayers have received their wages or income. Taxes may not be levied upon any taxpayer before the revenues or wages upon which those taxes have been calculated have been received by the taxpayer.
3. All taxpayers shall pay their taxes by engaging financial instruments acceptable in the economy for general commerce.
4. A principle of “Before Tax Money” (BTM) and “After Tax Money” (ATM) shall exist. BTM can only pass once through the tax-divide between BTM and ATM and never reverse course from ATM to BTM for the same taxpayer. Therefore, money passing from BTM to ATM with the accompanying taxes that become payable in the process, shall forever be barred from being subjected to any form of taxation again.
5. Special government projects are excluded from this article since they are not considered taxes, per se.
6. Companies may not be subjected to income tax since after a single dollar net profit has been shown, all the company’s taxes have been paid by taxpayers. So, corporate taxes are nothing other than a hidden tax on individuals, violating Article Four above.
7. A general, flat-rate tax of not more than 5% on all personal income would be payable to the government. Provision for inflation is vested in the inflationary character of revenues — which occurs as economies grow — prohibiting any inflationary adjustments from being applied to the tax rate.
8. Persons unable to prove that their taxes have been paid up would not be eligible to vote in any election. Persons who have been ineligible to vote due to non-payment of taxes for five or more consecutive years, will automatically be considered as having abandoned their U.S. citizenship and their status reverts to that of a permanent resident alien.
9. Any surpluses that exist in any tax year will be refunded to the taxpayers without any exception or deduction except when taxpayers’ taxes are in arrears. Arrear taxes will first be paid by the surplus refund and any moneys left over will be refunded to the taxpayers. Such refunds shall not be considered as income since they would be overpayments of taxes in the first place.
10. It will be an impeachable offense for any elected official to propose, sponsor or vote for a bill that allows the treasury to borrow money for any reason outside the scope of a Special Government Project.
Existing government debt and unfunded liabilities will be immediately frozen and barred from expansion and a restructuring and correction plan implemented as an Article Eleven Special Project while all current obligations are funded from current taxes alone.