This document is an excerpt from “Dr. Reality Episode 1218: End Your FEAR Of The IRS Forever!” where Dr. Dave Champion explores why Americans fear the IRS and how to overcome that fear. Champion draws on his book, “Income Tax Shattering the Mist,” and his understanding of income tax law. Here are the key points from the source: • Fear of the IRS stems from a lack of knowledge and understanding of income tax law. The government benefits from keeping the law complex, which deters people from examining it and remaining ignorant. • The income tax is not imposed on ordinary, hardworking Americans. Champion claims he has not filed an income tax return or paid income tax in 32 years because the law, when properly understood, does not require it. • Accountability of the government rests on informed citizens. Overcoming fear is crucial for citizens to hold the government accountable. • Income tax law is specific about whom it applies to. • Subtitle A of Title 26 of the U.S. Code, specifically chapters 1-3, contains the income tax law. Chapters 1 and 2 define the rules of computation, while Chapter 3, “Withholding of tax on non-resident aliens and foreign corporations,” specifies who owes the tax. • The income tax applies only to non-resident aliens and foreign corporations with U.S. source income. • There are only two forms of withholding: Chapter 3 and Chapter 24 (wage withholding). Both apply to U.S. source income owned by foreign persons. There is no law authorizing income tax withholding from American citizens on their domestic income. • Regulations, which provide specificity to statutes, control in matters of taxation. • Nowhere in income tax statutes or regulations does it specify that American citizens should use Form 1040. • Treasury Decisions clarify regulations and state that Form 1040 is for use by non-resident aliens or their agents. • Collection at the source refers to taxing US source income belonging to a foreign person at its origin. • The speaker suggests purchasing “Income Tax Shattering the Mist” and other writings to understand the truth about income tax. Free shipping is offered using the code “tariffs”.