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-- Hard Evidence That Form 1040 Has NO Legal Basis
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Expanding on the .pdf from the IRS:
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| E. Fictional Legal Bases 1. Contention: The Internal Revenue Service is not an agency of the United States. Some argue that the Internal Revenue Service is not an agency of the United States but rather a private corporation, because it was not created by positive law (i.e., an act of Congress) and that, therefore, the IRS does not have the authority to enforce the Internal Revenue Code. The Law: There is a host of constitutional and statutory authority establishing that the Internal Revenue Service is an agency of the United States. The U.S. Supreme Court stated in Donaldson v. United States, 400 U.S. 517, 534 (1971), A[w]e bear in mind that the Internal Revenue Service is organized to carry out the broad responsibilities of the Secretary of the Treasury under ' 7801(a) of the 1954 Code for the administration and enforcement of the internal revenue laws.@ Pursuant to section 7801, the Secretary of Treasury has full authority to administer and enforce the internal revenue laws and has the power to create an agency to enforce such laws. Based upon this legislative grant, the Internal Revenue Service was created. Thus, the Internal Revenue Service is a body established by Apositive law@ because it was created through a congressionally mandated power. Moreover, section 7803(a) explicitly provides that there shall be a Commissioner of Internal Revenue who shall administer and supervise the execution and application of the internal revenue laws. Relevant Case Law: Salman v. Dept. of Treasury, 899 F. Supp. 471 (D. Nev. 1995) B the court described Salman=s contention that the Internal Revenue Service is not a government agency of the United States as wholly frivolous and dismissed his claim with prejudice. Young v. I.R.S., 596 F. Supp. 141 (N.D. Ind. 1984) B the court granted summary judgment in favor of the government, rejecting Young=s claim that the Internal Revenue Service is a private corporation, rather than a government agency. |
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| 2. Contention: The AUnited States@ consists only of the District of Columbia, federal territories, and federal enclaves. Some argue that the United States consists only of the District of Columbia, federal territories (e.g., Puerto Rico, Guam, etc.), and federal enclaves (e.g., American Indian reservations, military bases, etc.) and does not include the Asovereign@ states. According to this argument, if a taxpayer does not live within the AUnited States,@ as so defined, he is not subject to the federal tax laws. The Law: The Internal Revenue Code imposes a federal income tax upon all United States citizens and residents, not just those who reside in the District of Columbia, federal territories, and federal enclaves. In United States v. Collins, 920 F.2d 619, 629 (10th Cir. 1990), cert. denied, 500 U.S. 920 (1991), the court cited Brushaber v. Union Pac. R.R., 240 U.S. 1, 12-19 (1916), and noted the United States Supreme Court has recognized that the Asixteenth amendment authorizes a direct nonapportioned tax upon United States citizens throughout the nation, not just in federal enclaves.@ This frivolous contention has been uniformly rejected by the courts. Relevant Case Law: In re Becraft, 885 F.2d 547, 549-50 (9th Cir. 1989) B the court, observing that Becraft=s claim that federal laws apply only to United States territories and the District of Columbia Ahas no semblance of merit,@ and noting that this attorney had previously litigated cases in the federal appeals courts that had Ano reasonable possibility of success,@ imposed monetary damages and expressed the hope Athat this assessment will deter Becraft from asking this and other federal courts to expend more time and resources on patently frivolous legal positions.@ United States v. Ward, 833 F.2d 1538, 1539 (11th Cir. 1987), cert. denied, 485 U.S. 1022 (1988) B the court rejected as a Atwisted conclusion@ the contention Athat the United States has jurisdiction over only Washington, D.C., the federal enclaves within the states, and the territories and possessions of the United States,@ and affirmed a tax evasion conviction. Barcroft v. Commissioner, T.C. Memo. 1997-5, 73 T.C.M. (CCH) 1666, 1667, appeal dismissed, 134 F.3d 369 (5th Cir. 1997) B noting that Barcroft=s statements Acontain protester-type contentions that have been rejected by the courts as groundless,@ the court sustained penalties for failure to file returns and failure to pay estimated income taxes. |
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| Originally posted by ogvh5150 Expanding on the .pdf from the IRS: Notice how it doesn't state the date or incorporation of the IRS. Or what actual law created this agency. |
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Of course they are not going to show you the exact law in the Code. |
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| Originally posted by Yoepus I haven't read this, but look at: http://www.irs.gov/pub/irs-utl/friv_tax.pdf |
I have... therefore I can.
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| 1. Contention: The filing of a tax return is voluntary. |
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| 2. Contention: Payment of tax is voluntary. |
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| 3. Contention: The IRS must prepare federal tax returns for a person who fails to file. |
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| Originally posted by Yoepus Umm, it says no law created it. What created it was the ability of the treassury department to mandate it as such. Therefore you should look for a treassury dept. memo or the like. Not that it really matters since the Treassury has the ability/right to collect income taxes.... |
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| In the 1950s, the agency was reorganized to replace the patronage system with career, professional employees. Now, only the IRS Commissioner and Chief Counsel are selected by the President and confirmed by the Senate. The Bureau of Internal Revenue name also was changed to the Internal Revenue Service to emphasize service to taxpayers. |
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| The new Postal Service officially began operations on July 1, 1971, when the Postmaster General ceased to be a member of the President�s cabinet. |
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| Yea, I know sort of funny that they don't cite the laws but cite the cases which interpert the law. But I'd suggest looking into the cases further, afterall the conclusions and opinions of the judges will surely cite the relevant laws that based their decission. Afterall the courts make decissions not based on their whims, but on the laws. If the laws wouldn't have existed, they would not have interperted them as such and the prosecution would have just claim. |
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Unless of course you believe this is all some big government-wide conspriacy or such... |
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| Originally posted by ogvh5150 Still no date just vagueness: |
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| Why no date? Here's something from a commercial entity known as the United States Postal Service: |
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Judges don't practice law they make law. |
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The IRS has a budget of over $10 Billion dollars. |
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There is no conspiracy. |
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| Originally posted by DJMaytag If you haven't read it, then how can you comment on it? I have... therefore I can. |
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First off, this is not a legal document. The IRS could not submit this in a court and hold me to what it says. I'm simply a publication that states their opinion. |
Here is another bubble-burster for you guys:
http://evans-legal.com/dan/tpfaq.html#file
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| Originally posted by Yoepus It goes way back to the civil war (1862) and has been reorganized countless times since. The excat date is probably in a congressional law of the year, although once the law is based the agency is not miracilously formed but takes time... sources: http://www.irs.gov/irs/article/0,,id=98142,00.html http://en.wikipedia.org/wiki/U.S._I...Revenue_Service |
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| I'm sorry but the US postal service did in fact exist before 1971. I guess that means I do not have to pay for a stamp anymore to send my mail or some rubbish... |
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| Actually they do neither, they interpert law. Lawmakers make law (congressmen). Lawyers practice it. |
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| "Bouvier's Law Dictionary, Revised 6th Ed (1856)" LAWYER. A counselor; one learned in the law. Vide attorney. |
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| Curious. Source? |
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| At least we agree on one thing. |
Back after a brief PDD absence�
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| Article I, section 9, of the Constitution was modified by 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.� |
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In Commissioner v. Glenshaw Glass Co., 348 U.S. 426 (http://caselaw.lp.findlaw.com/scrip...48&page=426) (1955), the Supreme Court laid out what has become the modern understanding of what constitutes 'income' to which the Sixteenth Amendment applies, declaring that income taxes could be levied on "accessions to wealth, clearly realized, and over which the taxpayers have complete dominion." Under this definition, any increase in wealth - whether through wages, benefits, bonuses, sale of stock or other property at a profit, bets won, lucky finds, awards of treble damages in a lawsuit, qui tam actions - are all within the definition of income, unless Congress makes a specific exemption (as it has for things like gifts, bequests, scholarships, and alimony). |
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| As explained in the regulations: "Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States ...." Treas. Reg. � 1.1-1(a)(1). |
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"The payment of income taxes is not optional ... and the average citizen knows that payment of income taxes is legally required." Schiff v. United States, 919 F.2d 830, 834 (2nd Cir. 1990). "Purportedly in support of his claim, plaintiff submitted a statement along with the Form 1040, in which he argues that no provision of the IRC establishes an income tax 'liability.' The plain language of the IRC, however, belies this assertion, stating in section 1 that a tax is 'hereby IMPOSED on the taxable income of every individual' (emphasis added). Although plaintiff attempts to distinguish between 'imposing' a tax and creating a 'liability' for a tax, there is no difference. Every individual has an affirmative duty to pay taxes. Gabelman v. Commissioner, 86 F.3d 609, 611 (6th Cir. 1996)." Porcaro v. United States, 84 AFTR2d Par. 99-5547, No. 99-CV-60406-AA (U.S.D.C. E.D. Mich. October 25, 1999). "Sasscer makes the puzzling argument that section 1461 is the only provision in the Internal Revenue Code that imposes liability for payment of a tax on 'income.' Without belaboring the issue, the Court notes that 26 U.S.C. section 1 could hardly be more clear in imposing a tax on 'income.' See generally United States v. Melton, 86 F.3d 1153, 1996 WL 271468 *2-3 (4th Cir. May 22, 1996) (unpublished opinion)." United States v. Sasscer, 86 AFTR2d Par. 2000-5317, n. 3, No. Y-97-3026 (D.C. Md. 9/25/2000). "Plaintiff's arguments are no less frivolous here. [Footnote omitted.] First, Plaintiff argues the Code does not impose a tax "liability". The plain language of the Code belies this, stating the tax is "imposed". See 96 [sic] U.S.C. section 1. He attempts to distinguish between "imposing" a tax and creating a "liability" for tax. The Court fails to see a difference. Individuals have an affirmative duty to pay taxes. Gabelman v. Commissioner of Internal Revenue, 86 F.3d 609, 611 (6th Cir. 1996)." Tornichio v. United States, 81 AFTR2D PAR. 98-582, KTC 1998-71 (N.D.Ohio 1998), (suit for refund of frivolous return penalties dismissed and sanctions imposed for filing a frivolous refund suit), aff'd 1999 U.S. App. LEXIS 5248, 99-1 U.S. Tax Cas. (CCH) Par. 50,394, 83 AFTR2d Par. 99-579, KTC 1999-147 (6th Cir. 1999), (with sanctions imposed for filing a frivolous appeal). See also, United States v. Moore, 692 F.2d 95 (10th Cir. 1979); United States v. Slater, 545 F.Supp. 179 (Del. 1982). "As the cited cases, as well as many others, have made abundantly clear, the following arguments alluded to by the Lonsdales are completely lacking in legal merit and patently frivolous: ... (7) no statutory authority exists for imposing an income tax on individuals...." Lonsdale v. United States, 919 F.2d 1440, 1448 (10th Cir. 1990). |
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The distinction between Title 26 of the United States Code and "positive law" is purely technical and would never be important to anyone unless the U.S. Government Printing Office made a typographical error in printing Title 26 of the United States Code, so that the United States Code did not accurately reflect the revenue laws enacted by Congress. If a typographical error did occur, then the courts would look to the U.S. Statutes at Large to determine the text of the relevant law, instead of Title 26 of the United States Code. So, the provisions of the Internal Revenue Code have been enacted by Congress and the fact that the Internal Revenue Code as not been reenacted or codified as part of the United States Code is irrelevant. |
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| By law, the Code is "prima facie evidence" of the law in effect. However, the Statutes at Large remains the ultimate authority, and if a dispute arises as to the accuracy or completeness of the codification the courts will turn to the original language as enacted by Congress. |
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| Certain titles of the Code have been enacted into positive law, and pursuant to section 204 of title 1 of the Code, the text of those titles is legal evidence of the law contained in those titles. The other titles of the Code are prima facie evidence of the laws contained in those titles. The following titles of the Code have been enacted into positive law: 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 40, 44, 46, and 49. |
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| Originally posted by ogvh5150 The name of it back then before Lincoln died of lead poisoning was the Department of Internal Revenue. The exact date of when it became the Internal Revenue Serrvice is unknown. |
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| Originally posted by wolverine16 Useless info on why I, wolverine want to be taxed...blah blah blah |
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| Originally posted by ogvh5150 You're largely confused. Instead of cutting and pasting from whatever web sites you can find to support the governments claim (the internet is the child of DARPAnet, a US military project, so any data arguing FOR taxation is suspect), read the Code. |
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| Originally posted by ogvh5150 You're largely confused. Instead of cutting and pasting from whatever web sites you can find to support the governments claim (the internet is the child of DARPAnet, a US military project, so any data arguing FOR taxation is suspect), read the Code. Find information from many people who have volumes to tell you about the Code. There are people out there that can help you beyond this forum. I found that info on my own. If you insist that you like being robbed then by all means continue being robbed. But when the tax rate goes to something like 75% then don't complain. The choice is up to you. The more you read and learn, the less your adversary will know Sun Tzu Knowledge makes a man unfit to be a slave Frederick Douglass |
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| The name of it back then before Lincoln died of lead poisoning was the Department of Internal Revenue. The exact date of when it became the Internal Revenue Serrvice is unknown. |
Are you a taxpayer?
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| Originally posted by ogvh5150 Are you a taxpayer? |
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| 26 U.S.C. Sec. 7701(a)14: Taxpayer The term ''taxpayer'' means any person subject to any internal revenue tax. 26 U.S.C. �1313: Definitions (b) Taxpayer Notwithstanding section 7701(a)(14), the term ''taxpayer'' means any person subject to a tax under the applicable revenue law. |
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| Originally posted by ogvh5150 Continue filing. |
My point is that he doesn't bother to read.
So he should continue to file since he just assessed himself and is subjected to the IRC.
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| Originally posted by ogvh5150 My point is that he doesn't bother to read. So he should continue to file since he just assessed himself and is subjected to the IRC. |
Since you're a taxpayer then continue to pay your taxes.
I'll keep repeating this until someone, somewhere on this green and blue planet, figures out what I am saying.
There's 6 billion of you. Someone's got to have some sort of brain in their skull.
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| Originally posted by ogvh5150 Since you're a taxpayer then continue to pay your taxes. I'll keep repeating this until someone, somewhere on this green and blue planet, figures out what I am saying. There's 6 billion of you. Someone's got to have some sort of brain in their skull. |
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| Originally posted by wolverine16 So let's make this clear, you are a U.S. citizen, earn substantial wages and haven't filed a federal tax return or paid any income taxes for exactly how many years? |
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| Rather than repeating over and over that you're right, maybe you might be more convincing if you tried explaining how you're right and refuting points that contradict your statements. "The internet started as a military project" hardly disproves anything I said. |
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| Originally posted by ogvh5150 Don't make assumptions into my being right. I do not pretend to be right just informed. The military project statement was about looking around for info and just relying on it's varnish as fact. Just read the code and whatever caselaw you can find. If you happen to come across anything for or against then share it. If you go to schiffs site or others related then good but be careful what they say. Read their arguments. there are quite a few people around that have lots of information. You'd have to read it before you can comment. Being that there is false info from both the gov't and others, you'd have to dessimate it yourself. You'd be able to see what makes sense and what doesn't. |
One common bond is the W4 from what I can tell. Eliminate that and then you'd have progress.
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| Former IRS CID Special Agent Joseph Banister Acquitted of Tax Fraud And Conspiracy Government Unable To Prove U.S. Law Requires Income Tax Withholding or Filing Sacramento California -- On Thursday June 23, a federal jury found former IRS Criminal Investigative Division (CID) Special Agent and CPA Joseph Banister not guilty of all counts alleging criminal tax fraud and conspiracy related to actions he took on behalf of a California business owner who had openly defied the IRS over several years by stopping withholding of all income and employment taxes from the paychecks of his workers. During the trial the Department of Justice was unable to put forth any evidence that Banister had either engaged in a conspiracy or had acted unlawfully when he shared legal research with business owner Al Thompson concluding that he had no legal obligation to withhold taxes from his workers or when he (Banister) prepared corrected tax returns for Thompson claiming his taxable income was, under U.S. law, zero. During the trial, Banister's former supervisor at IRS�s San Jose CID office, Robert Gorini (who testified via video recording) when pointedly asked, was unable to cite any U.S. law that required Banister to pay income taxes. Banister, who was forced to resign in 1999 after questioning IRS officials about their legal authority, gave Thompson�s worker�s a presentation in 2000 which reviewed his detailed investigative research of U.S. tax law which concluded that not only did the IRS lack any authority to impose income taxes on the workers, but there was no legal requirement for the business to withhold any taxes from the worker's paychecks. Banister is part of a nationwide effort seeking to force the U.S. Government to respond to a series of detailed legal Petitions for Redress of Grievances directly challenging the authority of the IRS. Last summer, the We The People Foundation initiated a landmark lawsuit with 2000 plaintiffs against the government because it has refused to answer the Petitions. The Right-To-Petition lawsuit, of which Banister is a plaintiff, is the first time in history that U.S. courts have been asked to define the meaning of the final ten words of the First Amendment. Court documents for the RTP lawsuit and scholarly research regarding the Right to Petition can be downloaded from the Lawsuit Information Center on www.GiveMeLiberty.org. Following the verdict, Banister was greeted by a throng of WTP supporters and members of his family. Tomorrow, WTP will publish additional details of this important news and stream video of post-verdict interviews of Banister & several of the jurors. |
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