For fiscal year 2007, the federal government collected $2.568 trillion dollars. It raised 43% through individual income taxes and 32% through Social Security and Medicare taxes. These latter two categories are usually referred to as "payroll" or FICA taxes but as the revenues are pooled and spent along with the regular "income" tax, they simply constitute a second, parallel, system of taxing income. Our federal tax system is very complex. Income is taxed at different rates according to its source and its amount and deductions show all the convolutions one would expect when politicians manipulate large sums of money on behalf of special interests.