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OCR: Hnited States Senate SUITE 722. HANT SENATE BUILDING WASHINGTON_ OL 203 10 FAX 1254) 5 4-4747 June 26, 1959 Mr. Fred H. Ortiz Tax Consultant 73-4198 Eluna Street Kailua-Kona, Hawaii 9G740 Dear Mr. Orbiz: On behalf of Senator Inouye __ I am writing in further response to your inquiry regarding the precise provisions of the Internal Revenue Code < Ilable for income taxes. (IS) that render an Individual Based on the research performed by the Congressional Research Service, there is no provision which specifically and unequivocally requires an irdividual to pay thenht AhweVer, Article I, section & of the U.S. Constitution accords the Congress the "power to lay , and collect Tores. . Accordingly, the IllC need not specifically state that individuels shall be liable for income taxes because it i ...