Our experience shows the Federal Income Tax to be an excise on federal things, including private credit of the Federal Reserve, and not a tax on income, or receipts in general. But where does the presumption of federal income come from? where does it begin?

I'm pleased to present a real-world example of such a beginning. It's found in the request for a Form W-9:
http://jesse2012.com/requestW9.jpg

And it's on the Form W-9 that one certifies: "3. I am a U.S. citizen or other U.S. person"
http://www.irs.gov/uac/Form-W-9,-Req...-Certification

I have also noticed that every bank signature card/agreement contains the same Form W-9 language:
http://jesse2012.com/signcard.jpg