Congress, IRS, DOJ, And Deception

[Ice]

Originally Posted by AndyK

Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-30 (1955) - Referring to the statute's words "income derived from any source whatever," the Supreme Court stated, "this language was used by Congress to exert in this field 'the full measure of its taxing power.' . . . And the Court has given a liberal construction to this broad phraseology in recognition of the intention of Congress to tax all gains except those specifically exempted."

Commissioner v. Kowalski, 434 U.S. 77 (1977) - The Supreme Court found that payments are considered income where the payments are undeniably accessions to wealth, clearly realized, and over which a taxpayer has complete dominion.

I found these two cites very interesting. It seems that AnkyK is actually agreeing when one understands the definition of the words "gain" and the term "accessions to wealth".

Ice

[mnchicago]

26 USC 7621 authorizes the president to establish revenue
districts. 3 USC 301 says the president may redelegate
that authority vested in him by statute* to executive
officers through Executive Order, required to be published
in the Federal Register to be in compliance with the
Federal Register Act, 44 USC 1505(a).

There are no regulations pertaining to revenue Districts in
title 26 CFR that would apply to any taxes in Subtitles
A, B, and C of the IRC.

Here's an idea.

Wrtie to the District Director in your region, or whatever
the title may be these days, to ask what specific lawful
authority he has for maintaining his internal revenue
District? For sure, it ain't 26 USC 7621. He would be in
violation of 4 USC constitutional limitations.

Why do this?

Put another arrow in your quiver building your case for
due diligence. There ain't no way that the IRS could use
the DoJ to accuse you of "willful intent" in failing to file
when you have evidence like this to show any jury.

Every little bit helps.


*My reason for higlighting by statute is a constant
reminder that statutes only apply to "citizens" of that
fiction from Congress called the "United States."

[snowy1]

Originally Posted by mnchicago

mystic one


As such, you are NOT lawfully required to sign ANY form,
be it a W-4, W-2, 1099, etc. This is private information.

Request that the company ask the IRS, in writing, to make
a signed, official determination that you are subject to an
income tax, as a Citizen of the State of _____________,
wthout prejudice. Let your employer know that if
the IRS can prove it, (and why should they have any
difficulty in doing so), you will gladly submit one.


Cheers!

I'm curious about doing this for misc.1099's
I have never signed anything for the 1099's. I subcontract for a couple of my brothers , & use s.s. # for tin . It would be nice to get rid of those 1099's

[mnchicago]

snowy1:

If you are unable to get around the 1099s, whenever
you get anything from the IRS, use some of the procedures
discussed within this thread, such as making the IRS
verify that you lawfully owe taxes, for you are not a
taxpayer as defined by the code. Once they can
provide you with that info, as well as a verified assessment,
signed under penalty of perjury, you will be happy to pay
that amount you lawfully owe.

You are volunteering to pay, so you are not creating any
dispute. They just have to prove themselves, first.

Sign all or your correspondance with "Without prejudice."

Cheers!

[BOBT12]

Originally Posted by mnchicago

snowy1:

If you are unable to get around the 1099s, whenever
you get anything from the IRS, use some of the procedures
discussed within this thread, such as making the IRS
verify that you lawfully owe taxes, for you are not a
taxpayer as defined by the code. Once they can
provide you with that info, as well as a verified assessment,
signed under penalty of perjury, you will be happy to pay
that amount you lawfully owe.

You are volunteering to pay, so you are not creating any
dispute. They just have to prove themselves, first.

Sign all or your correspondance with "Without prejudice."

Cheers!

I agree! This is good information.

[snowy1]

thank you for your input mnchicago

[mnchicago]

Have you received a notice from the IRS and are not sure
how to respond?

I am going to post a revised response I sent to them, as
an example of how you may want to handle your own
situation.

The letter is lengthy, but well-thought out to cover so many
contingencies, some of which you may not realize.

If the proverbial ounce of prevention holds true, this will
provide you with more than a pound of cure.

Letter follows....

[mnchicago]

Any letter you recieve will be either in your name, all caps,
or it will start, "Dear Taxpayer:"

That is your first bone of contention to straighten out.

---

Dear Agent, or whomever:

This is in response to your letter of 29 June 2006, requesting
(information, a return, whatever applies).

Please note that my name is spelled William Tell, and not
WILLIAM TELL with all capital letters. (Or alternatively:
Please note that I am not a Taxpayer as your letter
is addressed to me.)

I am a sovereign Citizen of the State of Illinois, Republic.
I am a natural flesh and blood man, of the soil. I reserve
all my rights, without prejudice.

Pursuant to the Administrative Procedures Act, the FDCPA
(15 USC 1692(g)), the Restructure and Reform Act of 1998,
and Title 5 USC 556(d):

*please provide me with a verified tax bill to support
what the IRS says my tax debt is, and cite the exact
amount owing, along with a sworn affidavit from you
supporting whatever that amount is.

*please provide me with a verified statement of what
it is you claim I owe, along with a sworn affidavit that
what you are providing me is true.

In my research, I can find no provision that makes me
subject to or liable for any revenue tax or imposes any
obligation of a legal duty upon me. Please provide me
with documentation from the IRS that I am one who is
lawfully liable for or subject to any revenue tax, or that
I am a "taxpayer" as defined in the Code.

Also, please tell me what, exactly, is being taxed by the
IRS? Is this a tax on people? Is it a tax on property?
Is it some revenue taxable activity? In which section of the
Internal Revenue Code is there a tax imposed upon this
particular subject?

Where is the section in the revenue laws that states I am
subject to or liable for the particular tax you identify in
the above paragraph?

Again from my research, in 1937, the United States supreme
Court made it clear that capitation taxes and taxes on
property must be apportioned among the States according
to population. Steward Machine Co v Davis, 301 US
548 (1937).

In 1960, the United States Court of Appeals for the Third
Circuit verified the same thing:

"Indeed, the requirement for apportionment is pretty
strictly limited to taxes on real and personal property
and capitation taxes." Penn Mutual Indemnity Co v
CIR, 277 F 2d 16.

I can find no federal tax that has been apportioned among
the States as would be required for capitation taxes and
taxes on property, real or personal.

I do find in the Internal Revenue Code that impose taxes
on activities such as the importation of tobacco products
and a section in the Code that makes the importer of the
tobacco products liable for that tax. For example,

The manufacturer or importer of the tobacco products
shall be liable for the taxes imposed thereon by
section 5701. 26 USC 5703(a)(1) Emphasis added.

I cannot find anything similar in all the revenue laws that
imposes a tax on any activity (or property) that has
anything to do specifically with me, and I can find no
revenue law that makes me subject to or liable for any revenue tax.

It is on that basis, I deny being subject to or liable for
any revenue tax.

I deny being a taxpayer as that term is defined in
sections 1313(b) and 7701(a)(14).

I deny having a taxable year as that term is defined
in section 441(b).

I further find that section 63 of the code defines taxable
income as gross adjusted income, and section
62 of the code defines adjusted gross income as the
taxpayer's deductions subtracted from his gross
income. By virtue of my not being a taxpayer, I also
deny having taxable income or adjusted gross
income as those terms are defined in the Code.

My research also shows that the supreme Court has stated
in a number of decisions that it is the established rule not
to extend taxing statutes beyond the clear import of the
language used, or to enlarge their operations so as to
embrace matters not specifically pointed out. The Court
further stated that in case of doubt, the taxing statutes
are construed most strongly against the government and
in favor of those upon whom the tax is sought to be laid.
Gould v Gould, 245 US 151 and United States v
Merriam, 263 US 179.

I want to add that I am not a tax protester, nor am I against
lawful taxation. I have every intention to obey all the laws
that apply to me, but I am concerned that any participation
by me with the IRS will constitute a voluntary waiver of

my rights and preclude any future claim to those rights.
This I will not do.

I maintain exlpicit reservation of all my rights, without
prejudice and without recourse to any of my rights. Any
omission on my part does not constitute a waiver of any
and/or all my reserved rights. Notice to Principal is notice
to Agent. Notice to Agent is notice to Principal.

If you agree that I am neither subject to nor liable
for any revenue tax, then I respectfully make this timely
demand that you abate your claims, correct your error,
and notify me in writing of the actions you have taken.

If you do not agree, then I make this timely demand that
you provide me with copies of the following documents,

and I demand that you provide me with an itemized list of
the herein documents and information which the IRS claims
it does not have:

1. All records, if any, of determinations or decisions that I,
William Tell, have a legal duty to furnish personal
information to you or to the IRS.

2. All records, if any, of determinations or decisions
that I am one who is, or was, liable for or subject to
any revenue tax imposed by the national government of
the United States, or the IRS.

3. All records, if any, of determinations or decisions that I
am, or was, a taxpayer as that term is defined in
section 1313(b) and/or 7701(a)(14) of the IRC.

4. All records, if any, of determinations or decisions made
that I have ever had a taxable year as defined in
441(b) of the IRC.

5. All records, if any, of determinations or decisions
that I ever had taxable income as defined in section
63 of the IRC.

6. All records, if any, of determinations or decisions made
that I ever had adjustable gross income as defined
in section 62 of the IRC.

7. All records, if any, of determinations or decisions made
that I am an individual who is, or was, required to pay a
tax, keep records, and/or submit forms to the national
government of the United States or the IRS.

8. All records, if any, of determinations or decisions
that I am an individual taxable under the revenue
laws of the national government of the United States or
the IRS.

9. All records, if any, of determinations or decisions
that assert that I am a tax protester.

10. The documents that reflect the name, title, business
address, bond number, and delegation of authority to make
such a determination or decision of each and every person
who made the determination or decision referred to in
items numbered 2 through 9 above.

11. The documents that reflect the name, title, business
address, bond number, and delegation of authority of each
and every person referred to in item number 10 above.

12. The specific documents of fact relied upon you in the
making of all the itemized determinations referred to in
items 2 through 9 above, which shall include, but not be
limited to, any contracts or waivers of rights submitted
by me.

13. The specific documents of fact relied upon you to support
any determination or allegation that I am protesting a tax
and which would reflect whether I am allegedly protesting
a capitation tax, or a tax on a revenue taxable activity.

14. Any and all documents, including but not limited to,
statutes which provided the basis upon which the
determinations and decisions referred to in items 2 through
9 above, were made and which identify the subject of the
purported tax and which specifically identify the subject
of the purported tax as either people, property, or activities.

15. Any and all documents classified as returns, including
but not limited to, so-called "dummy returns," so-called
"substutite for returns," and/or so-called "information
returns," if any, which may have been filed ni my name.

16. Any and all documents, if any, classified as assessments
pertaining to me.

17. Any and all documents, if any, classified as Notices
and Demands for payments that pertain to me.

18. Any and all documents, if any, classified as Notices
and Demands sent to me to the effect that I am one who
is required to pay such tax or submit forms,
including but not limited to, any and all Notices which provided
an opportunity for a hearing wherein certain issues of law
can be addressed by an impartial person who is competent
to address issues of law wherein all due process of law
requirements will be met.

19. Any and all documents, if any, classified as Notices
and Demands documents that reflect the name, business
address, bond number, and delegation of authority of each
and every person who has made such returns, made such
assessments, and sent Notices and Demands referred to
in items 15 through 18 above.

20. Any and all documents, if any, classified as Notices
and Demands of each and every supervisor of the persons
referred to in item 19 above.

21. Any and all documents, if any, classified as Notices
and Demands of each and every person who provided legal
counsel to the Secretary of Treasury and/or his delegates
regarding any and all of the determinations, decisions, and
documents referred to herein.

[Continued on next post]

[mnchicago]

22. Any and all documents, statutes, or regulations, if such
exist which identify the individual, if any exists, who has
the authority to determine whether or not I am subject to
or liable for any revenue tax. This is to be distinguished
from authority to determine the liabilty, or the amount of
tax due, from one who is subject to or liable for a revenue tax.

23. Any and all documents, statutes, or regulations, if such
exist, which make me subject to or liable for a
revenue tax.

24. Any and all documents, statutes, or regulations, if such
exist, which detail and explain how I came within the
taxing jurisdiction or authority of the national government
of the United States or the IRS.

25. Any and all documents, statutes, or regulations, if such
exist, which show specifically how I came to have a legal
obligation, if any, to the national government of the United
States or the IRS.

26. Any and all documents, statutes, or regulations, if such
exist, which show that I was required by law to make a
tax return, a report of income, and/or to pay to the
national government of the United States and/or the IRS.

27. Any and all documents, statutes, or regulations, if such
exist, which detail or show that I was involved in some
kind of activity that is a lawful subject of taxation, and
which statute, if any, under the laws of the government
of theUnited States and/or the IRS.

28. Any and all documents, statutes, or regulations, if such
exist, which show or explain how I come within a taxable
class under the laws of the national government of the
United States and/or the IRS.

29. Any and all documents, statutes, or regulations, if such
exist, which show how, by merely exercising my right to
work, I come within the taxing authority of the national
government of the United States and/or the IRS.

30. Any and all documents, statutes, or regulations, if such
exist, which shows what activity I am involved in, or what
event has taken place, if any, that obligates me to enter
into the purview of a taxing scheme that requires the
waiver of my rights as guaranteed under the Fourth and
Fifth Amendments of the Constitution for the United States.

31. Any and all documents, statutes, or regulations, if such
exist, which were signed by me that constitutes the basis
for a presumption that I am one who is subject to or
liable for a revenue tax and required to submit forms,
books and records, to the national government of the
United States and/or the IRS.

32. All writings, including reports, proposed to be offered
into evidence in the event that this case is taken to a
court of law or a hearing wherein due process of law
requirements will be met.

33. All writings or documentsd relevant and admissable in
evidence, and

34. Copies of, or the opportunity to copy, all statutes,
rules, regulations, procedures, and all other documents
affecting or relating to the procedures installed by or for
the IRS to protect the rights of individuals who are neither
subject to nor liable for a revenue tax.

If some other form of Demand is necessary to meet the legal
and lawful criteria for making such a demand as this, please
send me that format that is specifically prescribed by law,
along with instructions on how to follow that format.

I expect these demanded documents and/or records to be
organized in an intelligible manner, such as that they are
capable of being read and understood by one possessing
average skills, intellect, and training.

If, for some reason, any part of these demanded documents
and/or records are codified in such a manner that they
cannot be readily understood, I expect to receive, in
addition, all required decoding documents and or records.

My authority for making this timely demand for verification
of your determinations and authority, in addition to that
which was cited earlier, is a matter of right and supported
by the United States supreme court as follows:

"Whatever form in which the Governemtn functions,
anyone entering into an arrangement with the
government takes the risk of having accurately
ascertained that he who purports to act for the
government stays within the bounds of his authority..."
Federal Crop Insurance Corp v Merrill, 332 US 380
(1947).

Please respond within 30 days of your receipt of this
letter of demand and inquiry. If you need additional time,
please make your request in writing, and it will be granted.

If I do not hear from you within 30 days, your lack of
response will be the presumption that neither you, not
those in your Service, has the documentation to make or
support any presumptions that I am one who comes within
the purview of your statutory authority whereby you cna
make any claim of a requirement of obligation upon me.

Wtihout prejudice,

William Tell
c/o Address
City, Illinois (no zip)

---

Apologies for not being able to put this into a zip type of
format, but I do not have those requistie computer skills.

Cheers!

[ezrhythm]

SOMEONE put a lot of effort in to that letter! Great post.

How long ago did you send that letter? I'm assuming you haven't heard from them.