Whether the lower courts improperly disregarded territorial jurisdiction and misinterpreted the constitutional basis for federal income tax collection

1) The lower courts, the Plaintiff, and the Plaintiff attorneys disregarded and evaded establishing proof of the requisite territorial jurisdiction 1 on the record in order to sustain a conviction therefor 2 in this case. 2) The federal income tax is an indirect tax under authority of Article I, Section 8, Clause 1, and is not a non-apportioned direct tax under authority of the Sixteenth Amendment without limitation as operationally enforced by the IRS, DOJ, and courts in this case. 3 Thereby making this case VOID ab initio even if territorial jurisdiction had been properly established.