alpert@nanook.DEC (10/19/84)
*** Things the IRS won't tell you ******************************* #1 *** * Well, the response has been overwhelmingly in favor of posting * * this material! I have three of this series currently on the DEC * * E-Net and will be posting them (and future) notes at more-or-less * * regular intervals as time permits. * DISCLAIMER: To clarify my position: I DO NOT reccomend that anyone actually go out and do any of these things until and unless you have a THOROUGH grasp of the issues and risks involved. This series is meant as a starting point, to get people thinking and questioning some long-held assumtions about the federal income tax laws. I have been investigating along these lines for the last couple of years and am just now starting to apply some of this knowledge. THE IRS GETS AWAY WITH ILLEGALLY PROSECUTING PEOPLE PRIMARILY BECAUSE TAXPAYERS DO NOT KNOW THE PROPER DEFENSES TO USE! (The only exception to this caution is the material in #3 of the series, which deals with IRS audits. But I'm getting ahead of myself...) >>>>>>> FLAME ON! <<<<<< With winter fast approaching, many of us are contemplating the odious task preparing our required federal tax returns. But wait a minute... How many people have actually LOOKED at the IRS code to see just what the requirements are? Not very many! Believe it or not... There is NOWHERE in the IRS code where: * Filing of "income" tax returns is made "mandatory" or "required" * A crime is made of or penalties spelled out for "failure to file" What we do find when we examine the law is a real eye-opener. For example, take section 6201 (a)... AUTHORITY OF THE SECRETARY. The Secretary [of the Treasury] is authorized and REQUIRED to make the inquiries, determinations, and ASSESSMENTS of ALL TAXES ... imposed by this title, or accruing under any former internal revenue law, which have not been paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following: (1) TAXES SHOWN ON RETURN. The Secretary SHALL ASSESS all taxes determined by the taxpayer OR BY THE SECRETARY as to which returns or lists are made under this title. You read it right. The U.S. government (specifically, the Secretary of the Treasury) is REQUIRED BY LAW to assess citizens' tax liability. Note that the way the law is worded, it makes it appear that the Secretary is required to do so only if the taxes have not been paid "in the manner provided by law". However, the law provides NO requirement that any person assess themselves for "income" taxes! If you don't believe it, try to get your friendly local IRS agent to show you the laws which * use the language "mandatory" or "required" in reference to filing tax returns. * specify precisely WHO is required to file such a return * the exact statute which makes it "mandatory" or "required" for anyone to assess themselves, rather than having the Secretary make the assessment persuant to sections 6201 and 6203 of the IRS code. * the law which makes it a SPECIFIC crime not to file a tax return, and states what type of crime it is and the SPECIFIC penalties. I have a complete copy of the IRS code and have not been able to find these items, nor have others who have attempted to find them. I have been attempting to get these questions answered by the IRS for the nearly a year now and they refuse to answer. Further, the law REQUIRES that upon request of the taxpayer, the government will provide a copy of the assessment. According to section 6203... The assessment shall be made by recording the liability of the taxpayer in the Office of the Secretary in accordance with rules and regulations prescribed by the Secretary. UPON REQUEST OF THE TAXPAYER, the Secretary shall furnish the taxpayer a copy of the record of the assessment. Section 6303... Where it is not otherwise provided by this title [and it is not!], THE SECRETARY shall, as soon as practicable, and WITHIN 60 DAYS, AFTER THE MAKING OF AN ASSESSMENT of a tax persuant to section 6203, GIVE NOTICE TO EACH PERSON LIABLE FOR THE UNPAID TAX, stating the amount and demanding payment thereof... Why are the laws structured this way? Why do they skirt the issue of REQUIRING citizens to file "returns"? The answer is simple -- to avoid conflict with the U.S. Constitution. The Constitution clearly states that no one can be compelled to be a witness against themselves... and even the Supreme Court agrees that... "The information revealed in the preparation and filing of an income tax return is, for Fifth Amendment analysis, the testimony of a `witness' as that term is used herein." -- Garner vs. United States (1976) How do they do it? How are millions of people convinced that they are REQUIRED to do something that the law does not make mandatory? Describing in detail the depths of deception that the IRS uses in its laws is beyond the scope of this note. However, one of their favorite tricks is... Usage of the word "shall" in laws that purport to make tax "returns" mandatory. For example, section 6012 of the IRS code states that "Returns...SHALL be made by the following..." and then describes those persons who "shall" file a return. Numerous court decisions have ruled that in laws which potentially conflict with the Constitution, the word "shall" is to be interpreted as "may", devoid of any compulsory meaning. For example: "If necessary, to avoid unconstitutionality of a statute, `shall' will be deemed equivalent to `may'." -- Gow vs. Consolodated Coppermines Corp., 165 Atl. 136 The Supreme Court ruled: "As against the government, the word `shall' when used in statutes is to be construed as `may', unless a contrary intention is manifest." -- Cairo and Fulton RR Co. vs. Hecht, 95 US 170 As a final point, it is very instructive to take a look at Index to the Internal Revenue Code (I have a copy in front of me). You will find therein references to the sections of the Code which provide penalties for not complying with various taxes: * ALCOHOL TAXES: -liability for occupational taxes -penalties, seizures and forfeitures * FIREARMS: -failure to file return or pay tax -penalties and forfeitures * GIFT TAXES: -failure to file return -failure to pay -liability -liens for taxes * TOBACCO TAXES -failure to file return or pay tax Guess what kinds of entries are curiously missing under the heading of INCOME taxes? What does that tell you?? There is much, much more, but you get the idea. The principle of the Big Lie lives on! >>>>>> FLAME OFF! <<<<<< ******* Next time: withholding and W-4 forms ******* Bob Alpert ...decwrl!rhea!nanook!alpert NOTE: the information in this note has been compiled mainly from various publications of the Tax Reform movement, particularly the works of Irwin Schiff.
dee@cca.UUCP (Donald Eastlake) (10/21/84)
I have no problem with the theory that you don't really have to file
income tax returns (although I am not fully convinced). I even once
knew someone who just didn't bother. Eventually, the IRS assesed him
taxes and took them out of his bank account, where he kept a big enough
balance to cover them. There was a lot of fuss and bother about this
the first time the IRS did it but then they just caught up for all the
missed years and started doing it regularly. It was perfectly clear
that they guy could have saved himself a lot of money by doing his own
forms, as the IRS didn't do anything in the way of deductions or the
like except take the standard. They also assesed a fee to cover the
costs of taking the money out of this guy's bank account each year.
Also, I don't see why filling out an income tax form is necessarily
incriminating. You can certaily withold information on the source of
illegal income.
--
+ Donald E. Eastlake, III
ARPA: dee@CCA-UNIX usenet: {decvax,linus}!cca!deeshad@teldata.UUCP (10/22/84)
> Bob Alpert ...decwrl!rhea!nanook!alpert > > There is NOWHERE in the IRS code where: > > * Filing of "income" tax returns is made "mandatory" or > "required" > > ... If you don't believe it, > try to get your friendly local IRS agent to show you the laws which > > * use the language "mandatory" or "required" in reference to > filing tax returns. > * specify precisely WHO is required to file such a return > * the exact statute which makes it "mandatory" or "required" > for anyone to assess themselves, rather than having the > Secretary make the assessment pursuant to sections 6201 and > 6203 of the IRS code. > * the law which makes it a SPECIFIC crime not to file a tax > return, and states what type of crime it is and the SPECIFIC > penalties. This information is absolutely correct. The problem is that you should not have to ask. The Privacy Act, 5 USC 552(a), specifically states that an agency must inform you of the statute or executive order of the President that: (1) authorizes the solicitation and (2) whether the response is mandatory or voluntary. None of the IRS information solici- tation request documents meet this provision. This flagrent violation of the law is fraud: a perversion of the truth in order to gain property or induce someone to give up a right (specifically here the right to privacy). This discovery is the work of Thomas B. Hudgins, (little known) author of _A_r_e__Y_o_u__a_n__A_r_t_i_f_i_c_i_a_l__P_e_r_s_o_n_? As reguards 26 USC 7203 ("Willful Failure to File") violations, Floyd Wright of California in his book, _B_e_a_t__t_h_e__I_R_S_?__I__D_i_d_!, has found the Achilles heel in the "Star Chamber" separation of the requirement and the crime. A careful reading of the Code (Title 26) will reveal that no court has ever been granted criminal jurisdiction over offenses under the Code. A court must sit in usurpation of jurisdiction to hear a tax crime case (lots of Supreme Court decisions, i.e "case law," against usurpation of jurisdiction). In any case, the Privacy Act through the Freedom of Information Act, 5 USC 552, may be used as an absolute bar against 7203 violations since the private individual's right to privacy is supreme. Good work, Bob. Keep the information flowing. There is nothing like a breath of fresh air on this otherwise "taxpayer" (artificial person) controlled news group. Warren Shadwick DISCLAIMER: Like Bob, I am not a lawyer and cannot give legal advice in return for money. Who has real money anyway?
wapd@houxj.UUCP (Bill Dietrich) (10/23/84)
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 lawyers 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 them to the Supreme Court and wins. Then Congress will fix the law and everything will be back to square one. Bill Dietrich houxj!wapd
bwm@ccice2.UUCP (Bradford W. Miller) (10/31/84)
> > Bob Alpert ...decwrl!rhea!nanook!alpert > > > > There is NOWHERE in the IRS code where: > > > > * Filing of "income" tax returns is made "mandatory" or > > "required" > > > > ... If you don't believe it, > > try to get your friendly local IRS agent to show you the laws which > > > > * use the language "mandatory" or "required" in reference to > > filing tax returns. > > This information is absolutely correct. > > As reguards 26 USC 7203 ("Willful Failure to File") violations, Floyd > Wright of California in his book, _B_e_a_t__t_h_e__I_R_S_?__I__D_i_d_!, has found the > Achilles heel in the "Star Chamber" separation of the requirement and > the crime. A careful reading of the Code (Title 26) will reveal that > no court has ever been granted criminal jurisdiction over offenses > under the Code. A court must sit in usurpation of jurisdiction to > hear a tax crime case (lots of Supreme Court decisions, i.e "case law," > against usurpation of jurisdiction). > > Warren Shadwick Maybe I'm missing something, but how were all those Chicago Gangsters charged with tax evasion then? (after they could not be found guilty of any of their 'real' crimes). I mean, they were pleading the 5th on everything else, I find it hard to beleive they didn't also plead the 5th on their taxes. Anyway, they were all LOCKED UP for this 'tax evasion'. Brad Miller -- ...[rochester, cbrma, rlgvax, ritcv]!ccice5!ccice2!bwm