My tax-professional says this is all nonsense. Assertions are easy to make. The moon is made of green cheese. If, on the other hand, you deem yourself fit to examine the evidence, law , for yourself, you are a prudent individual. Because of this, the tax-advice industry has been instrumental in spreading and perpetuating the biggest fraud in the history of the planet.
Most tax professionals are guilty of incompetence.
Excises, generally speaking, are taxes imposed on certain activities or privileges. It is an excise tax with respect to certain activities and privileges which is measured by reference to the income which they produce. The Secretary of the Treasury agreed with the Court in Treasury Decision 2303. And the reason WHY the law is written this way, indeed, why it HAD TO BE written this way, revolves around limited Congressional jurisdiction under the Constitution. This massive fraud is what the American public can now understand, thanks to the Internet.