Subject: The Constitution is the Supreme Law of the Land for Government

To appreciate the full impact of my research on the lack of judicial power of the United States district courts, one must understand that the doctrine of the separation of powers completely disembodies the federal government.

Once the three powers of the federal government are divided into Article I, Article II, and Article III those powers and that government can never be made whole again.

Congress can make laws but it cannot interpret them judicially or implement them by directing the federal bureaucracy. The President has limited authority to be commander in chief of the military and director of the federal workforce. An Article III judicial court may only decide cases or controversies actually before the court.

The only way any law or act of Congress can be applied by force to any person not a member of Congress, the President or the Supreme Court is by indictment and trial by grand and trial jury. Remember that the Constitution is the supreme law of the land for government, so it’s power alone is used to bring impeachments of constitutional officers.  Because the Constitution is the supreme law for government, all laws enacted by Congress pursuant to the Constitution is just more law for government.

By the 16th Amendment Congress is confirmed to have the exclusive power to lay and collect taxes on incomes. That power cannot and, of course, has not been delegated to the Secretary of the Treasury. Not having that power the Secretary of the Treasury cannot delegate a power he personally does not have. Since the Internal Revenue Service is composed entirely of employees, no person there can exercise the power of one of the branches of the federal government.

The proof that the United States district courts are not judicial found in my opinion letter on the district courts, conclusively confines all federal taxation to the federal legislative branch and to subjects of legislation occurring in territory subject to the exclusive legislative power of  Congress.

The power to tax is legislative and the power of Congress is confined to those legislative powers contained in the Constitution. The attempt by Congress to tax the income of the People in the states in the 1894 federal income tax law was held to be unconstitutional because the People in the states are not subjects of legislation nor are they subjects of government.