Defiant Tax Protester Gets Seven Year Sentence

Star Telegram.com ^ | 4-30-04 | Toni Heinzl

[CitizenUSA]

If the man was a true Christian, I think he would render unto Caesar that which is Caesar's. The tax protesters may claim to be following the Bible, but they are only picking and choosing verses that support their cause while ignoring the Bible's clear intent (sort of like a certain "gay" bishop we know).

[VRWC_minion]

What's it all mean? IMF...?

Impossible Missions Force -- Those cool spies from that late 60's early 70's TV show?

Or how about International Monetary Fund? Those questionable money-crats that make equally questionable loans?

Not quite. We're talking about the IRS Master File argument. The so-called IRS "code busters" have a great line of green cheese for sale. The problem is that it is green cheese and it won't work. They claim that computer codes on your IMF show that people don't have to pay tax. The problem is that computer codes, no matter what they stand for, are not the law. The law is made by the courts of appeals and there are no courts of appeals cases that take the position these scammers take.

The IMF code theories were litigated back in the 1980s. I was one of the original individuals that raised many of these issues in court. They don't work. For example, I saw individuals convicted of tax evasion even though the IRS witness testified that the MFR-01 on the Individual Master File meant the defendant didn't have to file returns.

These "code buster guys are great talkers, but their legal arguments do not work. Don't believe them!. You might as well follow my Green Cheese defense!.

[VRWC_minion]

link to above

http://www.anti-irs.com/imf.htm

[Abcdefg]

As near as I can determine, the Congress has failed to write a law requiring the payment of an income tax but has written laws to punish those who don't pay income tax.
I agree that the problem is with Congress if no one can cite the law requiring the payment of income tax. They can most certainly cite the criminal penalties for not paying.
Maybe the politicians don't want to be on the hook for passing such a law?
I think that if the government was held to it's Constitutional powers and duties, we would need a lot less money to run it.

[MindBender26]

This year, the new scam is that if you somehow mention the secret code phrase "MFR-01" (and set your secret decoder ring to Green 17) the IRS will suddenly send you a letter assuring you that you never have to pay taxes again.

This scam is being pushed by a Barry Konikov. Konikov is a long time scammer who went to jail for selling phony "solve all your medical problems with my self-hypnosis tapes" years ago.

Class A fraud!

[natewill]

then why did they agree with me?

[sinkspur]

Ever hear of the 16th Amendment?

[Abcdefg]

Yep, gave Congress the power to levy income taxes. Can you cite the law they passed under that authority?

[sinkspur]

The 16th Amendment to the Constitution.

[Abcdefg]

"The law is made by the courts of appeals"

The Constitution says the law is made by Congress.

[Abcdefg]

Congress doesn't pass Amendements to the Constitution.

[Casloy]

It's an absolute fact if you don't pay your taxes they shoot you. You get arrested, you go to jail, you try to escape, and some goon armed with a shotgun gets off three rounds before you can even cross the second perimeter of concertina wire. It's a damned outrage.

[ancient_geezer]

As near as I can determine, the Congress has failed to write a law requiring the payment of an income tax but has written laws to punish those who don't pay income tax.

Too bad the federal courts disagree with that observation:

 

United States v. Melton, No. 94-5535 (4th Cir. 1996)
ARGUED: Lowell Harrison Becraft, Jr. Huntsville, Alabama, for Appellants.

The jury heard not only the United States's evidence against the Meltons, but also the brothers' defense that they believed they were not "persons liable" for federal income tax. The jury rejected the excuse, however, and convicted them on nearly all counts.

• [Subtitle A] "Section 1 of the Internal Revenue Code imposes a federal tax on the taxable income of every individual.
  26 U.S.C. s 1."

• [Subtitle A] "Section 63 defines "taxable income" as gross income minus allowable deductions."
  26 U.S.C. s 63.

• [Subtitle A] Section 61 states that "gross income means all income from whatever source derived," including compensation for services.
  26 U.S.C. s 61.
  
• [Subtitle F] Sections 6001 and 6011 provide that a person must keep records and file a tax return for any tax for which he is liable.
  26 U.S.C. ss 6001
  26 U.S.C. ss 6011.

• Finally, section 6012 provides that every individual having gross income that equals or exceeds the exemption amount in a taxable year shall file an income tax return.
  26 U.S.C. s 6012.

The duty to pay federal income taxes therefore is "manifest on the face of the statutes, without any resort to IRS rules, forms or regulations." United States v. Bowers, 920 F.2d 220, 222 (4th Cir.1990). The rarely recognized proposition that, "where the law is vague or highly debatable, a defendant--actually or imputedly--lacks the requisite intent to violate it," Mallas, 762 F.2d at 363 (quoting United States v. Critzer, 498 F.2d 1160, 1162 (4th Cir.1974)), simply does not apply here.

Each Melton brother had gross income in excess of the amount requiring the filing of a return in each of the years at issue. Therefore, each was a "person liable."

 

United States v. Sloan, 939 F.2d 499 (7th Cir. 1991)
Argued that there is no law imposing a tax on income.

KANNE, Circuit Judge.

• Like moths to a flame, some people find themselves irresistibly drawn to the tax protestor movement's illusory claim that there is no legal requirement to pay federal income tax. And, like the moths, these people sometimes get burned. Lorin G. Sloan believed these claims and because he acted upon them now faces four months in a federal prison; there can be little doubt that he has been burned.

• The real tragedy of this case is the unconscionable waste of Mr. Sloan's time, resources, and emotion in continuing to pursue these wholly defective and unsuccessful arguments about the validity of the income tax laws of the United States. Despite our rejection of Mr. Sloan's legal analysis of the tax laws, we are not unmindful of the sincerity of his beliefs. On the other hand, we are less sure of the sincerity of the professional tax protestors who promote their views in literature and meetings to persons like Mr. Sloan, yet are unlikely ever to face the type of penalties incurred by him. It may be that our decision will not alter Mr. Sloan's views regarding the tax laws of this country, for he has stated that if we affirm his conviction without applying the law as he understands it, our decision will be "a sham to which I WILL NOT SUBMIT." It may also be that serving his sentence in prison will not alter Mr. Sloan's view. We hope this pessimistic assessment is incorrect.

• We AFFIRM the conviction of Lorin G. Sloan on all counts.

[sinkspur]

It's an absolute fact if you don't pay your taxes they shoot you.

No, but you can get seven years and your wife will have to hock all her jewelry.

[AdamSelene235]

He has erected a multitude of New Offices, and sent hither swarms of Officers to harass our people, and eat out their substance.

[Abcdefg]

Thanks.

[VRWC_minion]

You don't have to read the whole thing, Congress wrote Code section 1 and guess what ? Its in the beginning.

[A Jovial Cad]

*He is a kook, he knowingly broke the law, flaunted it, hired an idiot attourney, sided with the patriot group ultra right wing christian identity movement, and threatened a judge.
I'd call that the actions of a major league dumbass*

Exactly right--you said it better than I ever could. It truly amazes me that anyone could think otherwise. For one thing, conservatives are supposed to respect the Rule of Law, even if we disagree with a particular law.
But I see the tinfoil brigades are out in full force on this thread with their crazy theories. Just hope no one is gullible enough to swallow their inanities, they might just end up sharing a cell with the idiot in the story.

[natewill]

Nice home page. And I appreciated Blood of Tyrants' home page as well. At least the fire is still burning in some minds...

[sinkspur]

Congress doesn't pass Amendements to the Constitution.

The House and Senate have to pass an amendment by 2/3 majority before sending it to the states.