Tags
Sovereignty
Claims
Unsupported
Federal jurisdiction requires individual consent
Examining the claim that federal courts lack jurisdiction over an individual absent that individual's explicit consent.
Claims
Foreclosed
Only residents of the District of Columbia are subject to federal income tax
The 'Federal Zone' theory: federal jurisdiction is limited to D.C., territories, and federal enclaves, so the income tax cannot reach state citizens.
The Federal Zone
Argues federal jurisdiction is limited to D.C., territories, and federal enclaves — and therefore the income tax cannot reach state citizens.