TRUTH-IN-TAXATION HEARING QUESTIONS, Part 2

 

Document # 100.1.1.1.0     25 of 38............Part 2 of two parts. See
100.1.1.0 for part one.   299 Questions to ask the IRS.

 b.   Afterwards, and evidently in recognition of the limitation upon the
taxing power of Congress thus determined, the Sixteenth Amendment was
adopted, in words lucidly expressing the object to be accomplished: "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." As repeatedly held, this did not
extend the taxing power to new subjects, but merely removed the necessity
which otherwise might exist for an apportionment among the States of taxes
laid on income.
 c.   A proper regard for its genesis, as well as its very clear language,
requires also that this Amendment shall not be extended by
 loose construction, so as to repeal or modify, except as applied to income,
those provisions of the Constitution that require an apportionment according
to population for direct taxes upon property, real and personal. This
limitation still has an appropriate and important function, and is not to be
over ridden by Congress or disregarded by the courts.
 d.   In order, therefore, that the clauses cited from Article I of the
Constitution may have proper force and effect, save only as modified by the
Amendment, and that the latter also may have proper effect, it becomes
essential to distinguish between what is and what is not "income" as the
term is there used; and to apply the distinction, as cases arise, according
to truth and substance, without regard to form. Congress cannot by any
definition it may adopt conclude the matter, since it cannot by legislation
alter the Constitution, from which alone it derives its power to legislate,
and within whose limitations alone that power can be lawfully exercised.
106. Admit that Judges in the Courts of Appeal for the Second Circuit take
the position that the income tax is an indirect tax.

107. Admit that Judges in the Courts of Appeal for the Fifth Circuit take
the position that the income tax is a direct tax.
108.   (Note: Question to be provided later)
 109. Admit that when Supreme Court Justices, Judges of the Courts of
Appeals, and Presidents of the United States are unable to determine what a
law is, that law is ambiguous.
110. Admit that when a law is ambiguous, it is unconstitutional and cannot
be enforced.
111. Admit that in 1894, the United States Constitution recognized two
classes of taxes, direct taxes and indirect taxes.
 112. Admit that in 1894, the United States Constitution, at Art. 1, Sec. 2,
Clause 3 and Art. 1, Sec. 9, Clause 4, required apportionment of all direct
taxes.
113. Admit that in 1894, the United States Constitution, at Art. 1, Sec. 8,
Clause 1, required all indirect taxes to be uniform.
114. Admit that in 1894, no one doubted that an excise tax was an indirect
tax as opposed to a direct tax.
115. Admit that in 1894 Congress passed the following income tax act:
 Sec. 27.   That from and after the first day of January, eighteen hundred
and ninety-five, and until the first day of January, nineteen hundred, there
shall be assessed, levied, collected, and paid annually upon the gains,
profits, and income received in the preceding calendar year by every citizen
of the United States, whether residing at home or abroad, and every person
residing therein, whether said gains, profits, or income be derived from any
kind of property rents, interest, dividends, or salaries, or from any
profession, trade, employment, or vocation carried on in the United States
or elsewhere, or from any other source whatever, a tax of two per centum on
the amount so derived over and above four thousand dollars, and a like tax
shall be levied, collected, and paid annually upon the gains, profits, and
income from all property owned and of every business, trade, or profession
carried on in the United States. And the tax herein provided for shall be
assessed, by the Commissioner of Internal Revenue and collected, and paid
upon the gains, profits and income for the year ending the thirty-first day
of December next preceding the time for levying, collecting, and paying said
Tax.
 116. Admit that Mr. Pollock, a citizen of the State of Massachusetts,
challenged the 1894 income tax on the grounds that the tax imposed was a
direct tax that was not apportioned.
117. Admit that the majority of the justices of the United States Supreme
Court found that the 1894 tax at Sec. 27 was a direct tax.
 118. Admit that the minority of the justices of the United States Supreme
Court in the Pollock case believed the 1984 tax at Sec. 27 was an indirect
tax.
 119. Admit that the United States Supreme Court held the 1894 income tax
was unconstitutional as being in violation of the apportionment requirements
for direct taxes.
 120. Admit that in 1909, President Taft called a special session of
Congress for the purpose of amending the apportionment requirement of income
taxes.
 121. Admit that during the congressional debate on the income tax
amendment, it was stated that the income tax would not touch one hair of a
working man's head.

 RIGHT TO LABOR
 122. Admit that it was the intent of Congress to require "individuals" to
make income tax returns based upon receipt of more than a threshold amount
of gross income even if the individual ends up not "liable for" a tax on
that gross income.
 123. Admit that the "gross income" mentioned in Section 6012 of the
Internal Revenue Code is the "gross income" as set forth at Section 61(a) of
the Internal Revenue Code.
 124. Admit that Section 61(a) of the Internal Revenue Code defines "gross
income" as "all income" from whatever source derived, but does not define
"income."
 125. Admit that in Eisner v. Macomber, 252 U.S. 189, 206 (1920), the United
States Supreme Court held that Congress cannot by any definition it may
adopt conclude what "income" is, since it cannot by legislation alter the
Constitution, from which alone it derives its power to legislate, and within
whose limitations alone that power can be lawfully exercised.
 126. Admit that the definition of income as it appears in Section 61(a) is
based upon the 16th Amendment and that the word is used in its
constitutional sense.
 127. Admit that the United States Supreme Court has defined the term income
for purposes of all income tax legislation as: The gain derived from
capital, from labor or from both combined, provided it include profit gained
through a sale or conversion of capital assets.
128. Admit that in the absence of gain, there is no "income."
129. Admit that there is a difference between gross receipts and gross
income.
130. Admit that the United States Supreme Court recognizes that one's labor
constitutes property.
 131. Admit that the United States Supreme Court stated in Butchers' Union
Co. v. Crescent City Co., 111 U.S. 746, 757 (concurring opinion of Justice
Fields) (1883), that:
 It has been well said that, "The property which every man has in his own
labor, as it is the original foundation of all other property, so it is the
most sacred and inviolable.
132. Admit that the United States Supreme Court recognizes that contracts of
employment constitute property.
133. Admit that the United States Supreme Court stated in Coppage v. Kansas,
236 U.S. 1, 14 (1914) that:
 The principle is fundamental and vital. Included in the right of personal
liberty and the right of private property-partaking of the nature of each-is
the right to make contracts for the acquisition of property. Chief among
such contracts is that of personal employment, by which labor and other
services are exchanged for money or other forms of property.
134. Admit that the United States Supreme Court recognizes that a contract
for labor is a contract for the sale of property.
135. Admit that the United States Supreme Court has stated in Adair v.
United States, 208 U.S. 161, 172 (1908) that:
 In our opinion that section, in the particular mentioned, is an invasion of
the personal liberty, as well as of the right of property, guaranteed by
that Amendment (5th Amendment). Such liberty and right embraces the right to
make contracts for the purchase of the labor of others and equally the right
to make contracts for the sale of one's own labor.
 136. Admit that Congress recognizes at Section 64 of the Internal Revenue
Code that "ordinary income" is a gain from the sale or exchange of property.
 137. Admit that Internal Revenue Code Sections 1001, 1011 and 1012 provide
the method Congress has set forth for determining the gain derived from the
sale of property.
 138. Admit that Section 1001(a) states that: "The gain from the sale or
other disposition of property shall be the excess of the amount realized
therefrom over the adjusted basis provided in section 1011 for determining
gain . . . ."
 139. Admit that Section 1001(b) states that: "The amount realized from the
sale or other disposition of property shall be the sum of any money received
plus the fair market value of the property (other than money) received."
 140. Admit that Section 1011 states that: "The adjusted basis for
determining the gain or loss from the sale or other disposition of property,
whenever acquired, shall be the basis (determined under section 1012...),
adjusted as provided in section 1016."
141. Admit that Section 1012 states that: "The basis of property shall be
the cost of such property . . . ."
 142. Admit that the cost of property purchased under contract is its fair
market value as evidenced by the contract itself, provided neither the buyer
nor seller were acting under compulsion in entering into the contract, and
both were fully aware of all the facts regarding the contract.
143. Admit that in the case of the sale of labor, none of the provisions of
Section 1016 of the Internal Revenue Code are applicable.
 144. Admit that when an employer pays the employee the amount agreed upon
by their contract, there is no excess amount realized over the adjusted
basis, and thus no gain under Section 1001 of the Internal Revenue Code.
145. Admit that if one has no gain, one would have no income.
146. Admit that if one has no income, one would have no "gross income."
 147. Admit that in the absence of "gross income," one would not be required
to make a return under Section 6012 of the Internal Revenue Code. (See 26
U.S.C. 6012.)
 148. Admit that Section 6017 of the Internal Revenue Code requires
individuals, other than nonresident alien individuals, to make a return if
they have net earnings from self-employment of $400 or more.
149. Admit that the term "net earnings from self-employment" is defined at
Section 1402(a) of the Internal Revenue Code as follows:
 "The term 'net earnings from self-employment' means the gross income
derived by an individual from any trade or business carried on by such
individual . . . ."
150. Admit that in the absence of "gross income," one would not have more
than $400 of "net earnings from self-employment."
 151. Admit that the "taxable income" upon which the income tax is imposed
in Section 1 of the Internal Revenue Code is defined at Section 63 of the
Internal Revenue Code.
152. Admit that the term "taxable income" is defined differently for those
who itemize deductions and those who don't itemize deductions.
 153. Admit that for those who do itemize deductions, the term "taxable
income" means "gross income" minus the deductions allowed by Chapter 1 of
the Internal Revenue Code, other than the standard deduction.
 154. Admit that for those who do not itemize deductions, the term "taxable
income" means "adjusted gross income" minus the standard deduction and the
deduction or personal exemptions provided in section 151 of the Internal
Revenue Code.
155. Admit that for individuals, the term "adjusted gross income" means
gross income minus certain deductions.
156. Admit that in the absence of "gross income" an individual would have no
"adjusted gross income" and no "taxable income."
157. Admit that in the absence of taxable income, no tax is imposed under
Section 1 of the Internal Revenue Code.
158. Admit that employment taxes are contained in Subtitle C of the Internal
Revenue Code.
 159. Admit that the taxes imposed in Subtitle C of the Internal Revenue
Code are different than the taxes imposed in Subtitle A of the Internal
Revenue Code.
 160. Admit that The Federal Insurance Contributions Act (FICA) tax
contained in Subtitle C at Section 3101 of the Internal Revenue Code is
imposed on the individual's "income."
161. Admit that the rate of the tax set out at Section 3101 of the Internal
Revenue Code is a percentage of the individual's wages.
 162. Admit that the term "income" as used at Section 3101 of the Internal
Revenue Code is the same income as used in Subtitle A of the Internal
Revenue Code.
163. Admit that if one has no income, one is not subject to the tax imposed
at Section 3101 of the Internal Revenue Code.
 164. Admit that The Federal Insurance Contributions Act (FICA) tax on
employers contained in Subtitle C at Section 3111 of the Internal Revenue
Code is an excise tax on employers with respect to their having employees.
 165. Admit that at Section 3402 of the Internal Revenue Code, employers are
directed to withhold from wages paid to employees, a tax determined in
accordance with tables prescribed by the Secretary of the Treasury.
 166. Further admit that Congress does not identify the Section 3402 "tax
determined" as either a direct tax, an indirect tax, and/or an "income" tax.
167. Admit that Congress made the employer liable for the Section 3402 tax
at Section 3403 of the Internal Revenue Code.
 168. Admit that at Section 3501 of the Internal Revenue Code, Congress
directed the Secretary of the Treasury to collect the taxes imposed in
Subtitle C and pay them into the Treasury of the United States as internal
revenue collections.
169. Admit that Congress has not anywhere imposed the tax described at
Section 3402 of the Internal Revenue Code.
 170. Admit that at Section 31 of the Internal Revenue Code, the amount of
the Section 3402 tax on wages is allowed as a credit against the income tax
imposed in Subtitle A.
 171. Admit that if one does not have any tax imposed at Subtitle A for any
reason whatsoever, the law enacted by Congress at Section 3402(n) of the
Internal Revenue Code constitutes an exemption of the tax described at
Section 3402(a) of the Internal Revenue Code.
172. Admit that a typical American family works until noon of every working
day just to pay its alleged tax obligations.
173. Admit that the typical American family pays more in taxes than they
spend on food, clothing, and housing combined.
174. Admit that there are currently over 480 tax forms.
175. Admit that the federal tax code contains over 7 million words.
176. Admit that over 1/2 of Americans are paying some sort of tax
professional to help them comply with alleged tax law requirements.
 177. Admit that each year the Internal Revenue Service sends out
approximately 8 billion pages of tax forms and instructions, generating
enough paper to stretch 28 times around the Earth.
 178. Admit that Americans spend approximately 5.4 billion labor hours and
$200 billion dollars per year attempting to comply with alleged tax
requirements - more time and money than it takes to produce every car,
truck, and van each year in the United States.
 179. Admit that in 1913, the average American family had to work only until
January 30th before earning enough to pay all alleged tax obligations. (See
Tax Facts.)
 180. Admit that the average American family had to work all the way through
May 12th in order to pay their alleged federal, state, and local tax bills
for the year 2000.
 181. Admit that economist Daniel J. Mitchell recently observed that:
"[Medieval serfs] only had to give the lord of the manor a third of their
output and they were considered slaves. So what does that make us?"
182. Admit that the average Wisconsin citizen had to work until May 9th this
year to pay all alleged tax obligations.
183. Admit that Americans own less of their labor than feudal serfs.
 184. Admit that the 13th Amendment to the U.S. Constitution states:
"Neither slavery nor involuntary servitude, except as a punishment for crime
whereof the party shall have been duly convicted, shall exist within the
United States, or any place subject to their jurisdiction. Congress shall
have power to enforce this article by appropriate legislation."
 185. Admit that if Congress can constitutionally tax a man's labor at the
rate of 1%, then Congress is free, subject only to legislative discretion,
to tax that man's labor at the rate of 100%.
186. Admit that "peonage" is a condition of servitude compelling a man or
woman to perform labor in order to pay off a debt.
 187. Admit that "peonage" is a form of involuntary servitude prohibited by
the Thirteenth Amendment to the Constitution of the United States.
188. Admit that the U.S. Congress abolished peonage in 1867.
189. Admit that holding or returning any person to a condition of peonage is
a crime under 18 U.S.C. 1581.
 190. Admit that involuntary servitude means a condition of servitude in
which the victim is forced to work for another by use or threat of physical
restraint or injury, or by the use or threat of coercion through law or
legal process.
 191. Admit that if an American stops turning over the fruits of his or her
labor to the federal government in the form of income tax payments, he
suffers under the risk of possible criminal prosecution and incarceration.
 PRA - APA - REGULATIONS
 192. Admit that the Paperwork Reduction Act, 44 U.S.C. 3501, et seq.,
mandates that forms and regulations of federal agencies that require the
provision of information must bear and display OMB control numbers.
 193. Admit that 1 C.F.R. 21.35 requires that OMB control numbers shall be
placed parenthetically at the end of a regulation or displayed in a table or
codified section.
194. Admit that the following tax regulations contain OMB control numbers at
the end of these regulations:
 26 C.F.R. 1.860-2
 26 C.F.R. 1.860-4
 26 C.F.R. 1.897-1
 26 C.F.R. 1.901-2
 26 C.F.R. 1.901-2A
 26 C.F.R. 1.1256(h)-1T
 26 C.F.R. 1.1256(h)-2T
 26 C.F.R. 1.1256(h)-3T
 26 C.F.R. 1.1445-7
 26 C.F.R. 1.1461-1
 26 C.F.R. 1.1461-2
 26 C.F.R. 1.1462-1
 26 C.F.R. 1.6046-1
 26 C.F.R. 1.6050J-1T
 26 C.F.R. 1.6151-1
 26 C.F.R. 1.6152-1
 26 C.F.R. 1.6154-4
 26 C.F.R. 1.9200-2
 26 C.F.R. 31.3401(a)(8)(A)-1
 26 C.F.R. 31.3501(a)-1T
 26 C.F.R. 301.6324A-1
 26 C.F.R. 301.7477-1
195. Admit that 26 U.S.C. 6012 does not specify where tax returns are to
be filed.
196. Admit that 26 U.S.C. 6091 governs the matter of where tax returns are
to be filed.

197. Admit that by the plain language of 6091, regulations must be
promulgated to implement this statute.
198. Admit that in 5 U.S.C. 551, a "rule" is defined as:
 "(4) a 'rule' means the whole or a part of an agency statement of general
or particular applicability and future effect designed to implement,
interpret, or prescribe law or policy or describing the organization,
procedure, or practice requirements of an agency . . . ."
 199. Admit that 5 U.S.C. 552 describes in particular detail various items
which must be published by federal agencies in the Federal Register, as
follows:
 "(1)   Each agency shall separately state and currently publish in the
Federal Register for the guidance of the public--
  (A) descriptions of its central and field organization and the established
places at which, the employees (and in the case of a uniformed service, the
members) from whom, and the methods whereby, the public may obtain
information, make submittals or requests, or obtain decisions;
  (B) statements of the general course and method by which its functions are
channeled and determined, including the nature and requirements of all
formal and informal procedures available;
  (C) rules of procedure, descriptions of forms available or the places at
which forms may be obtained, and instructions as to the scope and content of
all papers, reports, or examinations;
  (D) substantive rules of general applicability adopted as authorized by
law, and statements of general policy or interpretations of general
applicability formulated and adopted by the agency; and;
  (E) each amendment, revision or repeal of the foregoing."
 200. Admit that the Department of the Treasury as well as the IRS
acknowledge the publication requirements of the Administrative Procedure Act
in 31 C.F.R. 1.3 and 26 C.F.R. 601.702.
 201. Admit that the Commissioner of Internal Revenue promulgated the
Treasury Regulation set out at 26 C.F.R. 602.101 to collect and display
the control numbers assigned to collections of information in Internal
Revenue Service regulations by the Office of Management and Budget (OMB)
under the Paperwork Reduction Act of 1980.
 202. Admit that the Internal Revenue Service intended that 26 C.F.R.
602.101 comply with the requirements of OMB regulations implementing the
Paperwork Reduction Act of 1980, for the display of control numbers assigned
by OMB to collections of information in Internal Revenue Service
regulations. (See 26 C.F.R. 602.101.)
 203. Admit that 26 C.F.R. 602.101(c) displays a table (the "Table") which
on the left side lists the CFR part or section where the information to be
collected by the Internal Revenue Service is identified and described, and
on the right side, lists the OMB control number assigned to the OMB-approved
form to be used to collect the information so identified and described.
 204. Admit that the Table displayed at 26 C.F.R. 602.101 in the 1994
version of the Code of Federal Regulations lists 1.1-1 as a CFR part or
section that identifies and describes information to be collected by the
Internal Revenue Service.
205. Admit that 26 C.F.R. 1.1-1 relates to the income tax imposed on
individuals by 26 U.S.C. 1.
 206. Admit that the OMB control number assigned to the form to be used to
collect the information identified and described at 26 C.F.R. 1.1-1 is
1545-0067.
207. Admit that the OMB control number 1545-0067 is assigned to the IRS Form
2555.
208. Admit that the IRS Form 2555 is titled "Foreign Earned Income".
209. Admit that the IRS Form 2555 is used to collect information regarding
foreign earned income.
210. Admit that the OMB control number assigned to the IRS Form 1040
Individual Income Tax Return is 1545-0074.
 211. Admit that the Table set out at 26 C.F.R. 602.101 has never
displayed the OMB control number 1545-0074 as being assigned to the
collection of individual income tax information identified and described by
26 C.F.R. 1.1-1.
 212. Admit that the OMB has not approved the IRS Form 1040 U.S. Individual
Income Tax Return as the proper form on which to make the return of
individual income tax information identified and described at 26 C.F.R.
1.1-1.
 213. Admit that the Table displayed at 26 C.F.R. 602.101 in the 1995
version of the Code of Federal Regulations does not list 1.1-1 as a CFR part
or section that identifies and describes information to be collected by the
Internal Revenue Service.
 214. Further admit that the Internal Revenue Service caused the entry for
1.1-1 to be deleted from 26 C.F.R. 602.101, by publishing the deletion at
59 FR 27235, on May 26, 1994.
 215. Further admit that the published deletion was accomplished under the
supervision of Internal Revenue Service employee Cynthia E. Grigsby, Chief,
Regulations Unit, Assistant Chief Counsel (Corporate).
216. Admit that the Internal Revenue Service tracks every working American
through a computer-based records system.
 217. Admit that Treasury System of Records 24.030 is titled as follows:
"Individual Master File (IMF); Returns and Information Processing.
D:D:R--Treasury/IRS".
 218. Admit that the Individual Master File relates to: "Taxpayers who file
federal individual income tax returns (i.e., forms 1040, 1040A) and power of
attorney notifications for individuals."
 219. Admit that the Privacy Act codified at 5 U.S.C. 552a(e)(5) states
that: "Each agency that maintains a system of records shall- . . . .
maintain all records which are used by the agency in making any
determinations about any individual with such accuracy, relevance,
timeliness, and completeness as is reasonably necessary to assure fairness
to the individual in the determination . . ."
 220. Admit that the Privacy Act codified at 5 U.S.C. 552a(e)(6) states
that: "Each agency that maintains a system of records shall- . . . . prior
to disseminating any record about an individual to any person other than an
agency, unless the dissemination is made pursuant to subsection (b)(2) of
this section, make reasonable efforts to assure that such records are
accurate, complete, timely, and relevant for agency purposes . . ."
 221. Admit that the Internal Revenue Service is subject to the Privacy Act
requirements codified at 5 U.S.C. 552a(e)(5) and (6), which requirements
are set out in relevant part at 219-20, above.

 222. Admit that the Individual Master File computer records use various
codes to represent agency actions, determinations, and transactions
regarding taxpayers.
 223. Admit that Document 6209 is the IRS reference guide which describes
the meaning of most of the codes used on the Individual Master File record.
224. Admit that the Law Enforcement Manual 3(27)(68)0 is the underpinning
authority for the Document 6209.
225. Admit that the taxpayer's IMF account number is the taxpayer's social
security number.
 226. Admit that all returns and transactions processed on the Individual
Master File must contain the taxpayer's correct social security number.
 227. Admit that an account freeze is placed on an Individual Master File
record to indicate that the social security number on the record is invalid.
 228. Admit that no transactions can be posted to an Individual Master File
entity module which is identified by an invalid social security number.
 229. Admit that a "VAL-1" code posted on an Individual Master File record
means an invalid social security number freeze has been released.
 230. Admit that the "VAL-1" invalid social security number freeze release
indicator is effective only during the calendar year to which it has been
posted.
 231. Admit that the "VAL-1" invalid social security number freeze release
indicator allows the Internal Revenue Service to post transactions to an
Individual Master File record which has been frozen because the social
security number on that IMF record is invalid.
 COURTS ARE CLOSED
232. Admit that 26 U.S.C. 7203 imposes a penalty for the crime of willful
failure to file a tax return.
233. Admit that Congress enacted 26 U.S.C. 7203 in August, 1954. (See 26
U.S.C. 7203, credits and historical notes.)
 234. Admit that the United States Supreme Court in South Dakota v. Yankton
Sioux Tribe, 522 U.S. 329 (1998) stated: "[w]e assume that Congress is aware
of existing law when it passes legislation."
235. Admit that Congress enacted 44 U.S.C. 3512 in 1980.
236. Admit that 44 U.S.C. 3512 states that:
 (a) Notwithstanding any other provision of law, no person shall be subject
to any penalty for failing to comply with a collection of information that
is subject to this sub-chapter if--
  (1) the collection of information does not display a valid control number
assigned by the Director in accordance with this sub-chapter; or
  (2) the agency fails to inform the person who is to respond to the
collection of information that such person is not required to respond to the
collection of information unless it displays a valid control number.
 (b) The protection provided by this section may be raised in the form of a
complete defense, bar, or otherwise at any time during the agency
administrative process or judicial action applicable thereto.
 237. Admit that United States Supreme Court Chief Judge Taney in 1863
protested the constitutionality of the income tax as applied to him.
 238. Admit that United States District Court Judge Walter Evans, in 1919
protested the constitutionality of the income tax as applied to him.
 239. Admit that United States Circuit Court Judge Joseph W. Woodrough in
1936 protested the constitutionality of the income tax as applied to him.
 240. Admit that United States District Court Judge Terry J. Hatter and
other federal court judges in the 1980s protested the constitutionality of
taxes as applied to them.
 241. Admit that even in criminal cases where a loss of freedom can be the
result, American citizens who are not judges are precluded by the federal
judiciary, and with the express approval and consent of the Department of
Justice and U.S. Attorney, from arguing the constitutionality of the income
tax as applied to them.
 242. Admit that the Executive and Judicial branches of the federal
government label Americans who challenge the legality of the federal income
tax as "tax protesters."
243. Admit that United States Supreme Court Chief Judge Taney submitted his
protest in a letter to the Secretary of the Treasury.
 244. Admit that letters of protest written to the Secretary of the Treasury
by American Citizens are used by the Executive branch of government, and
accepted by the Judicial branch of government, as proof of income tax
evasion and conspiracy against those who write the letters.
 255. Admit that if an individual required to make a return under Section
6012(a) of the Internal Revenue Code fails to make the required return, the
statutory procedure authorized by Congress for the determination of the
amount of tax due is the "deficiency" procedure set forth at sub-chapter B
of Chapter 63 of the Internal Revenue Code, commencing at Section 6211.
 256. Admit that if an individual required to make a return under Section
6012(a) of the Internal Revenue Code fails to make the required return,
Congress mandated at Section 6212 that the individual is required to be
served a "notice of deficiency" setting forth the amount of tax imposed by
Subtitle A of the Internal Revenue Code per Section 6211 of the Internal
Revenue Code.
 257. Admit that the tax imposed upon individuals required to make a return
under Section 6012(a) of the Internal Revenue Code is imposed upon the
individual's "taxable income."
 258. Admit that the Section 6020(b) requirement for the Secretary to make
the required Section 6012(a) return is to require the Secretary to compute
the taxpayers taxable income so the correct amount of tax owed can be
calculated.
 259. Admit that when an individual required to make a return under Section
6012(a) of the Internal Revenue Code fails to make the required return, and
the Internal Revenue Service issues a notice of deficiency, the amount of
tax claimed as due by the Secretary is not based upon the taxable income,
but is computed without regard to the requirements of Sections 62 and 63 of
the Internal Revenue Code from which adjusted gross income and taxable
income are computed from gross income.
 260. Admit that the IRS attempts to obtain assessments of more tax than
would otherwise be required by law as an unauthorized additional penalty on
those who are required to, but do not, make federal income tax returns.
 261. Admit that the word "shall" as contained in Section 6001 of the
Internal Revenue Code imposes a mandatory duty on those to whom the statute
applies to keep records, render statements, make returns and to comply with
rules and regulations promulgated by the Secretary of the Treasury.
 262. Admit that the word "shall" as contained in Section 6011 of the
Internal Revenue Code imposes a mandatory duty on those to whom the statute
applies to make a return or statement according to the forms and regulations
prescribed by the Secretary of the Treasury.
 263. Admit that the word "shall" as contained in Section 6012 of the
Internal Revenue Code imposes a mandatory duty on those to whom the statute
applies to make returns.
 264. Admit that the word "shall" as contained in Section 6020(b) of the
Internal Revenue Code imposes a mandatory duty on those to whom the statute
applies to make returns.
265. Admit that Section 6020(b) of the Internal Revenue Code states:
 If any person fails to make any return required by an internal revenue law
or regulation made thereunder at the time prescribed therefor, or makes,
willfully or otherwise, a false or fraudulent return, the Secretary shall
make such return from his own knowledge and from such information as he can
obtain through testimony or otherwise.
 266. Admit that nowhere in the Internal Revenue Code has Congress indicated
that the word "shall" as used in Section 6020(b) of the Internal Revenue
Code has a different meaning than as used in Sections 6001, 60011 and/or
6012 of the Internal Revenue Code.
 267. Admit that in the absence of a Congressionally declared distinction
for a word used in the same Code (here the Internal Revenue Code), in the
same subtitle (here Subtitle F), in the same Chapter (here Chapter 61) and
in the same Sub-chapter (here sub-chapter A) to be given a different
meaning, the same word is to be given the same meaning.
 268. Admit that if an individual required to make a return under Section
6012(a) of the Internal Revenue Code fails to make the required return, the
Secretary of the Treasury does not make the return mandated by Section
6020(b) of the Internal Revenue Code.
 269. Admit that the IRS computer system, the IDRS (Integrated Data
Retrieval Systems) was programmed to require a tax return to be filed in
order to create a tax module for each taxable year.
 270. Admit that if an individual required to make and file a return under
Section 6012(a) fails to file such a return, that the Secretary creates a
"dummy return" showing zero tax due and owing.
 271. Admit that this "dummy return" sets forth no financial data from which
the gross income, adjusted gross income or taxable income can be computed.
272. Admit that this "dummy return" is not signed.
273. Admit that a "dummy return" is physically created on the IRS Form 1040.
 274. Admit that Congress has not authorized the Internal Revenue Code or
Treasury Regulations that authorizes the creation of "dummy returns".
 275. Admit that if an individual required to make a return under Section
6012(a) files a return that does not contain the financial information
necessary to allow the IRS to compute gross income, adjusted gross income
and/or taxable income, the IRS calls such a return a "zero return."
 276. Admit that if an individual required to make a return under Section
6012(a) files a return that does not contain the financial information
necessary to allow the IRS to compute gross income, adjusted gross income
and/or taxable income, the IRS takes the position that no return has been
filed.
 277. Admit that if an individual required to make a return under Section
6012(a) files a return that does not contain the financial information
necessary to allow the IRS to compute gross income, adjusted gross income
and/or taxable income, the IRS takes the position that the return is
"frivolous" and imposes a $500 penalty.
 278. Admit that if an individual required to make a return under Section
6012(a) files a return that does not contain a signature made under penalty
of perjury, the IRS takes the position that no return has been filed.
 279. Admit that if an individual required to make a return under Section
6012(a) files a return that does not contain a signature under penalties of
perjury, the IRS takes the position that the return is "frivolous" and
imposes a $500 penalty.
280. Admit that an IMF record bearing the code "SFR 150" indicates that a
fully paid IRS Form 1040a was filed.
 FIFTH AMENDMENT
281. Admit that 26 U.S.C. 6001 requires the keeping of records.
282. Admit that 26 U.S.C. 7203 makes it a federal crime not to keep the
records required under section 6001.
 283. Admit that the records required under 26 U.S.C. 6001 contain
information that will appear on the tax returns pertaining to federal income
taxes.
284. Admit that the Fifth Amendment prohibits the government from compelling
an American to incriminate himself.
285. Admit that the IRS currently uses the following: Non-Custodial Miranda
warning:
 In connection with my investigation of your tax liability I would like to
ask you some questions. However, first I advise you that under the fifth
Amendment to the Constitution of the United States I cannot compel you to
answer any questions or to submit any information. If such answers or
information might tend to incriminate you in any way, I also advise you that
anything which you say and any documents which you submit may be used
against you in any criminal proceeding which may be undertaken. I advise you
further that you may, if you wish, seek the assistance of an attorney before
responding.
 286. Admit that the Privacy Act and Paperwork Reduction Act notices
currently used by the IRS provides that the information provided in the
preparation of a tax return can go to the Department of Justice who
prosecutes criminal cases against the filers of tax returns.
 287a. Admit that the "United States Attorneys' Bulletin, April 1998
edition, contained an article written by Joan Bainbridge Safford, Deputy
United States Attorney, Northern District of Illinois, entitled: "Follow
That Lead! Obtaining and Using Tax Information in a Non-Tax Case,"
hereinafter "Follow that Lead!".
287b. Further admit that the article states the following:
 In any criminal case where financial gain is the prominent motive, tax
returns and return information can provide some of the most significant
leads, corroborative evidence, and cross-examination material obtainable
from any source.
287c. Further admit that the article states the following;
 In even the most straightforward fraud case, the usefulness of tax returns
should be apparent . . . . the tax return information provides a statement
under penalty of perjury which may either serve as circumstantial evidence
of the target's misrepresentation of his economic status or as helpful
cross-examination material . . . . Disclosure of tax returns may also
provide critical leads and impeachment material.
 288. Admit that the Disclosure, Privacy Act, and Paperwork Reduction Act
Notice set out in the IRS Form 1040 Instruction Booklet states the
following:
 [W]e may disclose your tax information to the Department of Justice, to
enforce the tax laws, both civil and criminal, and to cities, states, the
District of Columbia, U.S. Commonwealths or possessions, and certain foreign
governments to carry out their tax laws.
289. Admit that tax returns are used by the IRS to develop civil and
criminal cases against the filers of the tax returns.
290. Admit that tax returns of a filer are used as evidence against the
filer in both civil and criminal income tax cases.
 291. Admit that the United States Supreme Court has held that a fifth
amendment privilege exists against requiring a person to admit or deny he
has documents which the government believes is related to the federal income
tax.
292. Admit that the Fifth Amendment provides an absolute defense to tax
crimes.
 293. Admit that the Supreme Court has held that if one wants to assert the
Fifth Amendment to an issue pertaining to a federal income tax return, one
must make that claim on the form itself.
 294. Admit that if one claims Fifth Amendment protection on an income tax
form, that act can result in criminal prosecution for failure to file income
tax returns, income tax evasion, or conspiracy to defraud.
295a. Admit that the Paperwork Reduction Act Notice (the "Notice") set out
in the IRS Form 730 instructions states that:
 You must file Form 730 and pay the tax on wagers under section 4401(a) if
you: Are in the business of accepting wagers, or Conduct a wagering pool or
lottery.
295b. Further admit that the Notice states the following:
 [C]ertain documents related to wagering taxes and information obtained
through them that relates to wagering taxes may not be used against the
taxpayer in any criminal proceeding. See section 4424 for more details.
296. Admit that in 1997, 5,335 tax audits resulted in criminal
investigations of those tax filers. (Speculation: Tax Facts, etc., Ex.
099-104.)
297. Admit that Judge Learned Hand stated that:
 Logically, indeed, he (the taxpayer) is boxed in a paradox for he must
prove the criminatory character of what it is his privilege to suppress just
because it is criminatory. The only practicable solution is to be content
with the door's being set a little ajar, AND WHILE AT TIMES THIS NO DOUBT
PARTIALLY DESTROYS THE PRIVILEGE,...nothing better is available.
298. Admit that the Constitution is the Supreme Law of the Land.
 299. Admit that the American people do not have to tolerate an income tax
system in which the federal government requires a citizen to give up any
constitutional rights.

Note:  As goes our nation in the push by the Socialist Council on Foreign
Relations, so goes the rest of the "free" world. The CFR through its
enforcement arm, the Communist United Nations, will eventually eliminate all
freedom in this world.  Only you and I can stop it.  Removing the funding
provided directly by the US Taxpayer (all of our income taxes go out of the
country) will be a huge blow to the Elitists who seek to be the world
dictator thru the UN.

We have a Constitution and our Bill of Rights (the first 10 amendments) that
makes us free.  Right?  Then visit:
 http://www.trimonline.org  http://www.getusout.org
http://www.thenewamerican.com   http://www.givemeliberty.org
     http://www.jbs.org      Http://www.getawarrant.com
Then take a look at these sites:       http://www.dixierising.com
http://www.dixienet.org  http://www.palmetto.org
http://www.southerncaucus.org   http://www.spofga.org
http://www.southern-style.com  http://www.nca.mybravenet.com

NOTE # 1: This is the TWENTY FIFTY doc in a string of about 38 regarding the
Income Tax, How it was illegally forced upon us, the collusion of various
nation banks, including The Bank of England, the Banks of Europe, the Banks
of the USA that make up the Non-Government organization known as the Fed and
the bankers themselves dedicated to making this a Socialist Nation. As David
Rockefeller reportedly said in 1973 when he and others formed the Trilateral
Commission, "We will have this a Socialist Nation by the end of the year
2000."  Well, with the help of our past Communist President, he damned well
nearly did it.  If Comrade Gore had been elected, it would be now! The last
doc in this series is a plan that was presented to President Bush when he
visited Florida recently.  It was put directly into his hands.  He has not
acted upon it. We The People must initiate a campaign of letters, faxes,
e-mails, and phone calls to him and others in our otherwise corrupt
government letting them know of our displeasure.  For God and Country, Chet.

NOTE # 2:  [  Should you wish to be removed from my mailing list, please
send a message with the word remove in the subject line.  If you got this
from a mail list, such as xxxxxx@xxxxxgroups.com  or something like that,
then it is up to the moderator or owner of the list to remove my access
based upon complaints of my material, abuse, or removal of your access if
you request it. ]         Should you wish a copy of a numbered message
(this is the 25th one)   that you may have missed, please e-mail me off net
for a copy of it and I will be very happy to provide it. Chet.

You may forward this to every member of Congress by using a Mail Blaster
application available on the Internet as follows:
Step 1.  Access your web browser.   Step 2.  Type in the search block:
http://www.mailblasterdot.com
Step 3.  Click on   Send Batch E-Mail which is on the left end of the
screen.
Step 4.  Type in your E-mail Address.   Step 5.  Click on Subject: Type in
the subject of your document.
Step 6.  Click on Message: Now here you can type in your message or you can
paste a previously copied file here.  You can also edit your message after
you finish with the message and before sending it.
Step 7.  Then click on   select a file.  Here you may click on:
 demhouse.txt (Socialist Democrat House Members) or,
 democsen.txt (Socialist Democrats Senate Members) or,
 newsorg.txt (Many of the "anchor" news folks have their email address here
for you to use) or,
 rephouse.txt (Republican House of Representatives Members) or,
 repubsen.txt (Republican Senate Members) or,
 senators.txt (All Senators).
Step 8.  After selecting the group to receive your message then click on
send batch. It will go to everyone listed in the batch.
Remember: Nothing beats a letter AND a phone call.

A
Chester L McWhorter Sr, c/o 504 N. Brighton Rd, Lecanto, Occupied Florida.
34461. Ph: 352-344-9073. Fax: Same.  E-mail: robertthebruce@naturecoast.net
 25 of 38 100.1.1.1.0 End of part two of two.......

     "Beware the leader who bangs the drums of war in order to whip the
citizenry into a patriotic fervor, for patriotism is indeed a double-edged
sword.  It both emboldens the blood, just it narrows the mind.  And when the
drums of war have reached a fever pitch and the blood boils with hate and
the mind has closed, the leader will have no need in seizing the rights of
the citizenry.  Rather, the citizenry, infused with fear and blinded by
partiotism, will offer up all of their rights unto the leader and gladly so.
How do I know?  For this is what I have done.  And I am Caesar."--Julius
Caesar.
 

 

Part 26

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