IRS Moves to Threaten Second Amendment Newsletters, E-mail Alerts

Gun Owners of America ^ | January 15,2004 | GOA staff

[yoe]

The ink is barely dry on the Supreme Court's devastating decision in McConnell v. FEC -- the so-called campaign finance case that GOA was involved in. That decision severely restricted broadcast communications, thus making it more difficult for GOA to hold legislators accountable on Second Amendment issues.

Now, the IRS is already leaping forward to expand the Court's ruling to include GOA newsletters, e-mail alerts, and other Second Amendment communications.

Put out for comment on December 23, 2003 -- when, presumably, no one would notice -- proposed IRS Revenue Ruling 2004-6 creates a broad new set of ambiguous standards which groups like GOA must follow in order to avoid losing all or part of their tax-exempt status.

Under the proposed Revenue Ruling, the IRS would create a vague "balancing test" to determine whether GOA communications would be "permitted" by the government.

If the communication occurred close to an election, mentioned an officeholder who was running for reelection, and was targeted to put pressure on congressmen through constituents in each representative's district, all of these factors would push toward outlawing the communication.

Although the McCain-Feingold Incumbent Protection law was repressive enough, the proposed Revenue Ruling would go far beyond this anti-gun statute:

* Unlike McCain-Feingold, the proposed Revenue Ruling would not be restricted to broadcast ads. Rather, it would apply to newspaper ads, e-mail alerts, newsletters, and other communications by organizations such as GOA.

* Unlike McCain-Feingold, the proposed Revenue Ruling would not automatically exempt communications which occurred more than 60 days prior to an election -- or which fell below a certain monetary threshold.

* Unlike McCain-Feingold, the proposed Revenue Ruling would contain no fixed standards for compliance. Rather every GOA newsletter or alert would have to be published with the realization that the government, after the fact, could apply its vague criteria to determine that is was "impermissible."

For example, when GOA learned that an anti-gun rider had been placed on a Defense authorization bill in September 2000, GOA alerted its members to this provision which would have allowed the Dept. of Defense to confiscate and destroy any military surplus item that had ever been sold by the government.

M1 Carbines, 1903 Springfields, Colt SAAs, uniforms, ammo, scopes -- and much more. All these privately-owned items could have been confiscated and destroyed by the feds.

GOA generated a groundswell of nationwide opposition against the confiscation attempt. But we especially targeted our focus on the Senate Armed Services Committee.

The message evidently got through, as the Committee Chairman's office called GOA to discuss this problem after he received hoards of calls, postcards and e-mails from our members. The provision was removed, and Second Amendment rights were preserved.

But had this IRS regulation been in effect in 2000, the agency (which then was under Clinton's control) could have RETROACTIVELY punished GOA, stating that our activity would have been impermissible if just one of the targeted Senators had been facing reelection!

This new regulation would allow lawmakers to load up gun bills prior to an election, secure in the knowledge that GOA won't be able to let you guys know about them in time.

GOA has formally lodged a protest with the IRS regarding this expansion and abuse of power. To read the GOA comments, go to (link)

It is imperative that this rule be defeated!

ACTION: Contact your congressmen. Ask them to write the IRS and demand that it withdraw proposed Revenue Ruling 2004-6. You can contact your Representative and Senators by visiting the Gun Owners Legislative Action Center at (link) to send them a pre-written e-mail message.

Take Action

Your Representative and Senators must submit their comments to the IRS by January 26.

[Squantos]

Sooooooooo..... if this applies to pro-2nd sites it should also apply to anti-2nd web footed socialists should it not ? Mzzz Potato Head Inc can't be happy bout this either ? The silence from them says something of a loophole is present so all we have to do is find it !

Stay Safe !

[Richard-SIA]

It is illegal for ANY Gov. Org. agency which recieves federal funding to engage in lobbying.
I have the relevant section of law stored in a computer that is out of use at the moment. I will have to find a keyboard and revive it temporarily to find it.
I am often impressed with the ability of some here to post arcane information, perhaps some one has the relevant statute handy?

I certainly see this insane power grab as an effort to prevent the lobbying efforts of citizens, and a vile form of illegal lobbying in itself as a result!

So it is already illegal, not that this prohibition on government abuse of power has been enforced in a very long time.

[Lancey Howard]

You may have missed where the second amendment was recently discarded by the Supreme Court.
Happened maybe a month ago.

[Lancey Howard]

Sorry.
Make that the first amendment.

But what the hey - - none of them are safe at this point.

[Richard-SIA]

Wellllll....

The ATFE is actually a division of the IRS!

ATFE succeeded in accomplishing a lot of "mission creep" in order for them to be partitioned, with some functions transferred over to DOJ.
But ATFE's main duty is still the collection of excise tax's on cigs, booze, and firearms.

The seditionist apparently feel that they have reduced the second amendment to the point that they can now abolish the first amendment as well.
Trashing free speech will make it easier for them to finish killing our RKBA, with each "leap-frog" step accelerating the process to their desired conclusion.

Makes me sick, we are spending billions of dollars and hundreds of American lives to create freedom in other countries, as we allow our own to be diminished!

[XHogPilot]

it has gotten that much more difficult to talk about these things prior to an election.

These "things" being the government's supreme law, the US Constitution?

[Principled]

Thanks, ancient_geezer.

It seems that the IRS has been enabled by Congress to do their horrific deeds.

It seems that the IRS can be undone entirely via Congress too. HR 25 and SB 1493 eliminate the IRS, all income tax, all self-employment tax, eliminate the gift tax and death tax, and eliminate all payroll taxes... and they eliminate withholding, which is IMHO the most insidious piece of our marxist tax policy.

We are living a nightmare of socialism promulgated by the IRS secret police...guilty until proved innocent, secret evidence, no juries, etc..

We have an alternative available NOW in HR 25. It's worth a look see....

[yoe]

Thanks for the HR 25 heads up! That is quite case against taxes as we know them.

[yoe]

HR 25...(type in bill #)

[AAABEST]

You're right again. Once we start shutting their big fat mouths then all of a sudden the paradigm will shift, and this CFR won't look like such a good idea anymore.

[Dane]

GOA is a 501(c), just like virtually all political action groups in the US - all of which are covered by the latest in tyranny from the Bush Administration IRS

The proposal does not mention 501C3's, only 501C4's, 501c5's, and 501c6's.

I believe that most political lobbying groups, such as the NRA are 501c3's. This proposal seems more aimed at unions and such organizations as Planned Parenthood.

[Destructor]

"So what's holding you back??"

I don't know if you're addressing that question to me, but I did see my handel in post #170. The only thing holding me back is the fact that the government has a gun to my head.

[ancient_geezer]

Strange indeed!

I've been supporting the removal of the income and payroll tax system for decades now, and not once have I ever had a gun pointed at my head.

[patriot_wes]

This is where the crux of the matter lies for the income tax. The courts clearly ruled, especially MERCHANT’S LOAN & TRUST CO. v SMIETANKA, 255 US 509 (1921), that the word “income” had a specific legal meaning in the 16th Amendment. They further pointed to STRATTON’S INDEPENDENCE, LTD. v HOWBERT, 231 US 399 (1913) as the ruling that defined the word “income” in the 16th Amendment.
Here is what STRATTON’S says:
“As has been repeatedly remarked, the corporation tax act of 1909 was not intended to be and is not, in any proper sense, an income tax law. This court had decided in the Pollack Case that the income tax law of 1894 amounted in effect to a direct tax upon property, and was invalid because not apportioned according to populations, as prescribed by the Constitution. The act of 1909 avoided this difficulty by imposing not an income tax, but an excise tax upon the conduct of business in a corporate capacity, measuring, however, the amount of tax by the income of the corporation.”
The important key is “upon the conduct of business in a corporate capacity”. So the court is saying that
1) income taxes are direct taxes because they tax the income of the individual,
2) corporate income taxes are not taxes on the corporation’s income but an excise tax measured by the size of the corporation’s income, and
3) any true federal income tax would be unconstitutional, if not apportioned.
The only way they could come close to levying a tax on corporations would be to levy an excise and not an income tax.

[Destructor]

"Strange indeed! I've been supporting the removal of the income and payroll tax system for decades now, and not once have I ever had a gun pointed at my head"

So, you actually believe that the Income Tax is "voluntary?"

[ought-six]

"Over reaching by the IRS - what are their rights to do this?"

They have no rights. They have powers, and ever-expanding ones, at that. Welcome to the Reign of Big Brother.

[ought-six]

"I suspect the powers that be understand the need to take away our right to bear arms before taking away our right to free speach. Otherwise there might be shooting invovled."

You only suspect? My God, they can't be much clearer as to their intentions.

[ought-six]

We are as the proverbial frog in the pot. We don't know we're being boiled until we are already cooked, and then it's too late. We have allowed our freedoms to be eroded, incrementally, one by one, piece by piece, letter by letter, until we have got to the point where we have no freedoms and forget we ever had any in the first place. The ironic thing is, our forefathers started the Revolution over much less oppression than what we've had to suffer over the last few decades. What we sorely and desperately need is the voice of a Patrick Henry, the influence of a Benjamin Franklin, the organizational skills of a Thomas Jefferson, and the political savvy of a James Madison. Dear God! Return them to us!

[ought-six]

"Our government has finally crossed the line. Calling this Tyranny is not hyperbole. The republic is dead."

It crossed the line a long time ago. Problem is, we didn't do anything about it when it would have been easier to confront. I am reminded of Winston Churchill's words about when it is the right time to fight (and I'm paraphrasing here, so bear with me): "Still, if you don't fight when the cost and sacrifice is low, and you have every chance of winning; you will come to a time when the cost and sacrifice is dear, and there is no assurance of victory; or worse, when your chance of winning is non-existent; but then you will the chance to fight and die, for it is better to die than to live as a slave."

[ought-six]

"That actually happened quite a while back. What seems to be catching peoples interest now is the funeral." You are, friend, unfortunately correct.