HART: Hang in there, buddy

For the benefit of those who want to beat up on Phil Hart, let me quote a few facts. The original U.S. Constitution prohibits the government from taxing citizens directly. According to the U.S. Supreme Court, the 16th Amendment, which was never ratified, "creates no new taxing authority." Legally speaking, salaries and wages are not included in "taxable income." If you can wade through the flypaper of the Internal Revenue Code, you will discover that "employer" is the government only and "employee" is a federal worker only.

As for collecting the tax, the I.R.S. is not a government agency. It is a private corporation sanctioned by the Department of the Treasury of Puerto Rico. They have no authority to take your money until you make a simple mistake. By threat, duress and coercion, you are made to make a "voluntary" declaration and sign it, creating an enforceable contract.

 I would join Phil in his endeavor, but I was tricked into joining the "voluntary" Social Security System at 16 and to sign various government forms shoved at me thereafter.

 Hang in there, Phil.

BRUCE McKAY

Hayden