<P> The argument that only certain types of taxpayers (such as only Federal government employees, corporations, nonresident aliens, residents of the District of Columbia, or residents of Federal territories) are subject to income tax and employment tax, and variations of this argument, have been officially identified as legally frivolous Federal tax return positions for purposes of the $5,000 frivolous tax return penalty imposed under Internal Revenue Code section 6702 (a). </P> <P> Some tax protesters argue that there is no law imposing a Federal income tax or requiring the filing of a return, or that the government is obligated to show the tax protesters the law or tell the protesters why they are subject to tax, or that the government has refused to disclose the law . </P> <P> A New York Times article on July 31, 2006, states that when filmmaker Aaron Russo asked an IRS spokesman for the law requiring payment of income taxes on wages and was provided a link to various documents including title 26 of the United States Code (the Internal Revenue Code), Russo denied that title 26 was the law, contending that it consisted only of IRS "regulations" and had not been enacted by Congress . </P> <P> The version of the Internal Revenue Code published as "title 26" of the United States Code is what the Office of Law Revision Counsel of the U.S. House of Representatives refers to as "non-positive law ." It is one of a number; titles 2, 6--8, 12, 15, 16, 19--22, 24--27, 29, 30, 33, 34, 40--43, 45, 47, 48, and 50 are "non-positive law". However, according to the United States Statutes at Large, the original version of the current 1986 code was enacted by the Eighty - Third Congress of the United States as the Internal Revenue Code of 1954, with the phrase "Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled ." The Code was approved (signed into law) by President Dwight D. Eisenhower at 9: 45 A.M., Eastern Daylight Time, on Monday, August 16, 1954, and was published as volume 68A of the United States Statutes at Large . Section 1 (a) (1) of the enactment states: "The provisions of this Act set forth under the heading' Internal Revenue Title' may be cited as the' Internal Revenue Code of 1954' . Section 1 (d) of the enactment is entitled "Enactment of Internal Revenue Title Into Law", and the text of the Code follows, beginning with the statutory Table of Contents . The enactment ends with the approval (enactment) notation on page 929 . Section 2 (a) of the Tax Reform Act of 1986 changed the name of the Code from the "1954" Code to the "1986" Code . The Internal Revenue Code is also separately published as title 26 of the United States Code . </P>

Where does it say you have to pay taxes