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To: ancient_geezer; Willie Green; pigdog
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 subchapter if–

(1) the collection of information does not display a valid control number assigned by the Director in accordance with this subchapter; 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 subchapter 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 Subchapter (here subchapter 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, once 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.

39 posted on 03/09/2002 11:16:58 AM PST by Constitution Scholar
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To: Constitution Scholar
What any individual, at any particular circumstance, may say is not the Law of the Land.

By the way, there are no questions or evidences posed in the list to disprove. They are mere statements to admit a thing and the statement is selfevident of itself.

There is nothing there to be dispproved. It is indeed a list of demands to admit things.

To take one particular demand from your list.

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."

ANSWER: No Knowledge of that, however if stipulated to be the case, it is irrelavent to the issue of the Constitutionality of the Income tax.

The Constitution expressly grants authority to levy excises and duties as long as they are Uniform. Such taxes are termed indirect taxes when applied to activities, and events of commerce. Consideration received in exchange for labor is commerce, the exchange(i.e. contract) is taxable under Article I Sec. 8.

You do know the difference between Right and Privilege do you not?

Furthermore, One is not obligated to answer specific questions he can substantiate can lead to a criminal prosecution for he may challenge that. Answering the question of how much income did you earn as it is formulated under the income tax law is not of that class, thus does not relieve one of the requirement to file a return.

Judge Learned hand has said more regard law as well, which place a great deal of question upon the context from which that statement may have been derived. Not having the full text from which it was taken nor the cite for where that text may be found, the statement is of dubious value as may be said of most of the statements in your question set.

From Selected Gems of Learned Hand

Regards quoting statements out of history:

No doubt one may quote history to support any cause, as the devil quotes scripture.... P. 79, Sources of Tolerance (1930).

And in regards the law he as stated:

Two conditions are essential to the realization of justice according to law. The law must have an authority supreme over the will of the individual, and such an authority can arise only from a background of social acquiescence, which gives it the voice of indefinitely greater numbers than those of its expositors. Thus, the law surpasses the deliverances of even the most exalted of its prophets; the momentum of its composite will alone makes it effective to coerce the individual and reconciles him to his subserviency. The pious traditionalism of the law has its roots in a sound conviction of this necessity; it must be content to lag behind the best inspiration of its time until it feels behind it the weight of such general acceptance as will give sanction to its pretension to unquestioned dictation. P. 16, The Speech of Justice (1916).

And finally in regards the individuals place in a civilized society:

The condition of our survival in any but the meagerest existence is our willingness to accommodate ourselves to the conflicting interests of others, to learn to live in a social world. P.87, To Yale Law Graduates (1931).


41 posted on 03/09/2002 2:13:58 PM PST by ancient_geezer
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To: Constitution Scholar

Ok wise guys, I want you to prove ANY of these points about the income tax incorrect.

You asked for one,

There are more that are either irrelevant to the issues and more that are wrong for incompleteness I assure you. But here is a quick one, grabbed from the bottom of the heap working my way upwards Item:

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.


It is your privilege to claim a Fifth Amendment protection under certain circumstances.

(Example O.J.Simpson in civil hearing had to testify as the things he had to say concerning the death of his wife, could not lead to criminal prosecution having been aquitted of her murder)

It is not your obligation to do so. Nor is protection required if a tax return is accurate.

1) If you file the return, there can be no criminal prosecution for failure to file.

2) If your returns are complete and truthful, it can be no probable cause for tax evasion.

3) If it does not contain deliberate attempts to hide income, it cannot be cause for charge of conspiracy to defraud or falsify information.

Only if independent evidence outside the forms exists, can probable cause arise.

Not filing with independant evidence of probable cause, can result in criminal prosecution at any time.

Claiming Fifth amendment privilege is a non-sequiter where the questions answered do not constitute in themselves evidence of crime.

GARNER v. UNITED STATES, 424 U.S. 648 (1976)

"In United States v. Sullivan, 274 U.S. 259 (1927), the Court held that the privilege against compulsory self-incrimination is not a defense to prosecution for failing to file a return at all. But the Court indicated that the privilege could be claimed against specific disclosures sought on a return, saying:

  • "If the form of return provided called for answers that the defendant was privileged from making he could have raised the objection in the return, but could not on that account refuse to make any return at all."

"In summary, we conclude that since Garner made disclosures instead of claiming the privilege on his tax returns, his disclosures were not compelled incriminations. 21 He therefore was foreclosed from invoking the privilege when such information was later introduced as evidence against him in a criminal prosecution.

The judgment is

  • Affirmed."

UNITED STATES v. SULLIVAN, 274 U.S. 259 (1927)

"As the defendant's income was taxed, the statute of course required a return. See United States v. Sischo, 262 U.S. 165 , 43 S. Ct. 511. In the decision that this was contrary to the Constitution we are of opinion that the protection of the Fifth Amendment was pressed too far. If the form of return provided called for answers that the defendant was privileged from making he could have raised the objection in the return, but could not on that account refuse to make any return at all. We are not called on to decide what, if anything, he might have withheld. Most of the items warranted no compaint. It would be an extreme if not an extravagant application [274 U.S. 259, 264]   of the Fifth Amendment to say that it authorized a man to refuse to state the amount of his income because it had been made in crime. But if the defendant desired to test that or any other point he should have tested it in the return so that it could be passed upon. He could not draw a conjurer's circle around the whole matter by his own declaration that to write any word upon the government blank would bring him into danger of the law. Mason v. United States, 244 U.S. 362 , 37 S. Ct. 621; United States ex rel. Vajtauer v. Commissioner of Immigration ( January 3, 1927) 273 U.S. 103 , 47 S. Ct. 302. In this case the defendant did not even make a declaration, he simply abstained from making a return. See further the decision of the Privy Council, Minister of Finance v. Smith (1927) A. C. 193.

Treglowne v. United States; 84 AFTR2d Par. 99-5618; No. 99-CV-70323-DT (November 17, 1999)
Argued that he was not required to provide incriminating information to the IRS under the Fifth Amendment.

United States v. Heise, 709 F.2d 449 (6th Cir. 1983)
Argued that his failure to file proper returns constituted a valid exercise of his Fifth Amendment privilege against compulsory self-incrimination.

Eicher v. United States, 774 F.2d 27 (1st Cir. 1985)
Argued that the Fifth Amendment allowed him to withhold all financial information from his income tax return.


42 posted on 03/09/2002 2:58:44 PM PST by ancient_geezer
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To: Constitution Scholar

292. Admit that the Fifth Amendment provides an absolute defense to tax crimes.

False, neither the exercising of a Fifth Amendment privilege nor claiming a Fifth amendment exception prevents the development of independant evidence leading to prosecution and conviction of tax crimes. Evidence if improperly gathered can be thrown out or not used, that does not prevent the use of independant evidence in supporting a conviction.

For example

GARNER v. UNITED STATES, 424 U.S. 648 (1976)

"In United States v. Sullivan, 274 U.S. 259 (1927), the Court held that the privilege against compulsory self-incrimination is not a defense to prosecution for failing to file a return at all. But the Court indicated that the privilege could be claimed against specific disclosures sought on a return, saying:

  • "If the form of return provided called for answers that the defendant was privileged from making he could have raised the objection in the return, but could not on that account refuse to make any return at all."

The fifth amendment does not relieve one of liablity of filing a return, not does it relieve one of the obligation of paying a tax debt. Independant evidence of either not honored by the citizen, can lead to prosecution and conviction of a tax crime as a consequence of intentional refusal to file or pay without raising a fifth amendment issue at all.

43 posted on 03/09/2002 3:49:35 PM PST by ancient_geezer
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