Richard Boggs v. United States

STATEMENT OF THE ISSUES PRESENTED Issue 1. Under Moore et ux. v. United States, 602 U.S. 572 (2024) the income tax is an indirect tax under Article I, Section 8, clause 1 of the U.S. Constitution and cannot be enforced as the non-apportioned direct tax that was assessed by the IRS (See Appendices E and F) and enforced by the lower courts. Issue 2. Under Moore, all direct taxes are constitutionally required to be apportioned to the “several States” for payment in proportion to the census. Issue 3. The federal personal income tax is not a non-apportioned direct tax on income under authority of the 16th Amendment. Issue 4. Under the Supreme Court decisions taken in Moore et ux. v. U.S., 602 U.S. 572, (2024), the federal courts lack the subject matter jurisdiction to enforce crimes against individual defendants based on a direct tax on income under an alleged authority of the IRS to assess tax directly and without limitation under the 16th Amendment. Issue 5. Fatally lacking a constitutionally granted subject matter jurisdiction to enforce a direct tax on income against an individual person, the