alpert@nanook.DEC (10/26/84)
> The whole debate about whether or not the IRS is doing legal > things or not is discussing a moot point. All that matters > is that they have lots of lawyes and lots of momentum, and > they will sue you or jail you or confiscate your bank account > or attach your salary if you don't pay taxes. This is ALL > that will matter unless someone with more lawyers pursues > thm to the Supreme Court and wins. Then Congress will fix > the law and everything will be back to square one. The debate over the legality of the IRS's actions is NOT a moot point! While I do not suggest for a minute that it is *easy* to win out, many people with determination and armed with the facts have done just that. And even if you never try to do a thing about filing or withholding, knowing what can be done to overcome the IRS's tricks if they decide to audit you (see note #3 in the series) gives you an edge over them, as does knowing what the limits to their legal authority in confiscating property are (coming in #4). People armed with the facts can fight the illegal activities of the IRS (see attached list of recent cases), though not without an element of risk. As to Congress "fixing" the laws, the reason the laws are structured the way they are in the first place is to avoid conflict with the Constitution. To *legally* "require" taxpayers to assess themselves would require a Constitutional amendment. It is explicitly illegal to file a false return. It is explicitly illegal to file a late return. The IRS code has absolutely no provisions making it a crime not to file at all. ***===>>> RECENT VICTORIES OVER THE IRS: * Ray Garland, Sycamore IL, March 1983: charged: 4 counts of "willful failure to file" results: 4 aquittals * Robert Meixsell, Phoenix AZ, May 1983: charged: 2 counts of "willful failure to file" results: 2 acquittals * Jack Pierce, Ilion NY, May 1983: charged: 2 counts of "willful failure to file" results: 2 acquittals * Karen Verlander, Victoria TX, June 1983: charged: 2 counts "willful failure to file" results: 2 acquittals * Baymore and John Dunn, Augusta GA: charged: 2 counts each of "filing false document" results: 2 dismissals each * Earl Kelly, Anderson SC, June 1983: charged: 3 counts of "filing false claims" under Title 18 results: 3 dismissals * Gene and Christine Cuthrelle, Greenville SC, June 1983: charged: 1 count of "filing false claim" under Title 18 results: 1 dismissal * Garrick Hansen, Kallispell MT, June 1983: charged: 3 counts of "willful failure to file" results: 2 acquittals, 1 hung jury * Dick Kuehn, Cleveland OH, July 1983: charged: 5 counts of "filing false document" results: acquittal on all 5 counts * Warren Eilerston, Ft. Washington MD, July 1983: charged: 3 counts of "willful failure to file" 1 count of "filing a false W-4" results: 4 acquittals * Jim Goodman, West Columbia SC, July 1983: charged: 1 count of "failure to file" SC state income tax results: reversed by SC Supreme Court, a victory for Goodman * Jean Hylton, Wallisville TX, August 1983: charged: 1 count of "intimidating and impeding IRS agents" results: reversed by 5th Circuit Court of Appeals, a victory for Hylton * Carl Dahlstrom, Seattle WA, August 1983: charged: Several counts of "conspiracy to defraud the US and aiding and abetting of fraudulent tax returns" results: reversed by 9th Circuit Court of Appeals, a victory for Dahlstrom * Hans Bothke, Orange CA, August 1983: The 9th Circuit Court of Appeals reversed a U.S. District Court decision; this reversal gives Bothke (i.e., citizens) the right to sue IRS agents. * Charles West, Spartanburg SC, October 1983: charged: 4 counts of "failure to file" SC state income tax results: 4 acquittals * Bob Graham, Richboro PA, October 1983: charged: 1 count of "willful failure to file" results: 1 acquittal * Milton Greenspum, Paoli PA, October 1983: charged: 1 count of willful failure to file" results: 1 acquittal * Bill Davis, Union Springs AL, January 1984: charged: 1 count of "filing false claim" under Title 18 results: 1 acquittal * Norman Lanai, Honolulu HI, January 1984: charged: 3 counts of "willful failure to file" results: hung jury on all 3 counts * Stephen Ferris, David Fussel, Rodney Hargrove, and Gordon Smith, Port Arthur TX, January 1984: charged: 1 count each of "obstructing officials in line of duty" (putting common law liens on IRS agents' property) results: 1 acquittal each These cases demonstrate the axiom that even ONE informed American juror has the power to overcome the entire Federal Mafia! "The jury has an unreviewable and unreversible power...to acquit in disregard of the instructions on the law given by the trial judge..." -US v. Dougherty, 473 F2nd 1113 at 1139 (US Court of Appeals for the District of Columbia, 1972) Of course, not everyone wins their case, and some win by the skin of their teeth. Those that lose generally do so, as previously mentioned, because they do not know the applicable laws and do not know the proper defenses to make when the IRS accuses them of crimes which do not exist. There is definitely a danger in standing up for one's rights in the face of a oppressive taxing authority backed by a biased judiciary. However, as the cases above illustrate, winning against the IRS's illegal actions is not impossible -- but neither is it easy. The purpose of this series of notes IS NOT to get anyone to go out and immediately stop filing, file exempt W-4's, etc. It IS meant to get people thinking, and hopefully motivate them to further investigation. Any action they then take will be done with the full knowledge of the laws (on their side) and risks (against them). Bob Alpert ...decwrl!rhea!nanook!alpert
dee@cca.UUCP (Donald Eastlake) (11/08/84)
You have by no means demonstrated to me that it is unconstitutional for
the government to require you to "assess yourself". I don't see what is
unconstitutional about having to say you had $x in income. It is
unconsitutional to make you give the source of the income if it would be
incriminating. The constitution was explicitly amended (Amendment 16:
The Congress shall have power TO LAY AND COLLECT TAXES ON INCOMES, FROM
WHATEVER SOURCE DERIVED, without apportionment among the several States,
and without regard to any census or enumeration.) to allow income taxes.
Note that this amendment was adopted AFTER the Bill of Rights and if
there were a conflict (which I don't think there is) it could be argued
that it should overrule the Bill of Rights. Even if it unconstitutional
to have you assess yourself, you still have to pay the tax. If the
government can show income, you owe taxes on it at the maximum rate
unless YOU can prove deductions, etc.
--
+ Donald E. Eastlake, III
ARPA: dee@CCA-UNIX usenet: {decvax,linus}!cca!dee