The following excellent post is by BOB12, and I include
it in this thread for anyone searching for answers to Qs
like this, in a single source.
Posted 9 August 2006
Where is the Assessment?
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Quote:
Originally Posted by Demosthenes
Because an employee has an oppotunity to go to court prior to a levy, there is no court order requirement for a wage levy. See the Supreme Court case on the subject below:
Quote:
Administrative levy, unlike an ordinary lawsuit, and unlike the procedure described in 7403, does not require any judicial intervention, and it is up to the taxpayer, if he so chooses, to go to court if he claims that the assessed amount was not legally owing.
Rogers, 461 U.S. at 682-83
Emphasis added.
I am not a taxpayer. I have never been served with an assessment from the government (who has?). I have not self-assessed myself (by filing form 1040 ect., under penalty of perjury, without objections). Thus, I do not have a (subtitle A) tax liability, the above doesn't apply to me.
I think that the following makes some rather strong points regarding the issue of assessment of taxes:
UNITED STATES OF AMERICA,
Appellant
v.
ARTHUR L. FARNSWORTH
PRECEDENTIAL
UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT
On Appeal from the United States District Court for the Eastern
District of Pennsylvania
(D.C. No. 04-cr-00707)
Quote:
After a lunch break, the Government asked the District Court to reconsider its determination that proof of either a self-assessment or a formal assessment by the IRS is necessary to prove attempted evasion of payment. The Government also informed the District Court that there was no evidence that Farnsworth self-assessed or that the IRS had made a formal assessment for the years charged. The District Court responded by stating the following:
[T]he defendant has argued that the Government has no case for willfully attempting to evade the payment of tax because an assessment would be required to establish[] a tax due. And, then subsequent to that[,] an evasion. . . . And, defendant asserted that there was no such assessment either by way of self- assessment to the filing of returns or assessment through the Internal Revenue Service.
In connection with that point I stated in court this morning, . . . that I believed that that form of misconduct as a violation of this offense, namely the form that deals with evading -- evading payment, would require an assessment of some type.
Emphasis added.
Quote:
Absent a procedurally valid assessment that can be made ONLY by the "taxpayer" himself on an income tax return and there is no tax due, and there can be no lawful levy absent an assessment.
http://famguardian.org/TaxFreedom/In...iolDueProc.htm
Quote:
Originally Posted by Dr. Caligari
As I understand the law, that [IRS proposed assessment] wouldn't do it-- there would have had to have been an assessment before the defendant committed the acts of evasion charged in the indictment. The theory is that if the defendant is not charged with evasion of assessment (e.g., lying on his tax return, etc.), but rather with evasion of payment (e.g., hiding assets to avoid a levy), the IRS had to have had the legal ability to collect the tax, something they cannot do without an assessment.
Emphasis added.
Thanks doc.
Quote:
§ 6332. Surrender of property subject to levy.
[...](2) Penalty for violation. In addition to the personal liability imposed by paragraph (1), if any person required to surrender property or rights to property fails or refuses to surrender such property or rights to property without reasonable cause, such person shall be liable for a penalty equal to 50 percent of the amount recoverable under paragraph (1). No part of such penalty shall be credited against the tax liability for the collection of which such levy was made.
Blah, blah, blah...
As you see the IRS (government) works through deceitfulness, threat, duress, and coercion (TDC).
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Government that seeks its own preservation looks upon the strengh and bravery of the people as the root of its greatest danger; and desires to render them weak, base, corrupt and unfaithful to each other, that they may neither dare to attempt the breaking of the yoke laid upon them, nor trust one another in any generous design for the recovery of their liberty. -Sidney
It is dangerous to be right when your government is wrong. -Voltaire
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Last edited by BOBT12 : Today at 08:44 PM.
