Posted on 03/06/2002 7:46:33 PM PST by one2many
That form you should have submitted for a raise 6 wks ago?
It will be here from the publisher's three weeks from now.
Cheer's from accounting :o)
One last thing however, please show me where Schultz has "profitted" from his exposure of the scam.
When did you stop beating your wife?
Schulz has exposed no scam, so what profit is to be made of that?
By my estimation Schulz is just the front guy, the dupe to the professional TPr's(i.e. con artists) pulling in marks for their scams.
He does add a great deal to the jeopardy of others that try to apply his backer's, materials in the Courtroom or to try to justify evasion of taxes.
Caveat Emptor is the rule.
I'm sure their message sounded good to Mr. Sloan too:
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.
Patriot Beware!
by Thomas R. Eddlem
http://www.thenewamerican.com/tna/1997/vo13no04/vo13no04_patriot.htm
I think it works the other way around. Ancient has debated scores of folks like you who posted this garbage on FR. Many are still regular posters but they all have one thing in common, they don't try to push this crap.
We have seen them come and we have seen them go. The normal cycle is they cannot argue with the facts so they end up calling AG, myself and others IRS agents, unpatriotic etc.
You seemed to be getting close to that level of frustration I have seen in others when their arguments are shot down and the next phase is calling us paid fed agents.
BTW, you still didn't comment on whether you want in on the bridge. This is a perfect deal for you.
Oh! darn, accounting just informed me that they moved the cot. Won't know till the next pay cycle as to where it was placed.
Karen in accounting, says have a good day, lover boy. Inquire at her desk if you need to find the new location :o)
Thanks
But we know the drill. Only jerks who agree to withholding or aliens are liable, right ?
More semantic games from people desperate to evade taxes.
Tax protesters claim that, before anyone can be liable for a tax, there must be a statute that specifically says that the person is liable for the tax (and must use the word "liable"). However, that is not what the law requires.
In its various subsections, section 1 of the Internal Revenue Code says that "There is hereby imposed on the taxable income of every [married individual, surviving spouse, head of a household, unmarried individual, or married individual filing a separate return] a tax determined in accordance with the following table.. .."
As explained in the regulations:
"Section 1 of the Code imposes an income tax on the income of every individual who is a citizen or resident of the United States ...." Treas. Reg. § 1.1-1(a)(1).
The word "impose" means "to establish or apply as compulsory; levy." So how can a tax be "imposed" if no one is compelled to pay it? The answer is that it can't. If a tax is imposed on a person's income, then that person is liable for the tax as a matter of law.
So what have the courts said about the claim that there is no one is liable for the tax imposed on their incomes?
"The payment of income taxes is not optional ... and the average citizen knows that payment of income taxes is legally required." Schiff v. United States, 919 F.2d 830, 834 (2nd Cir. 1990).
"Purportedly in support of his claim, plaintiff submitted a statement along with the Form 1040, in which he argues that no provision of the IRC establishes an income tax 'liability.' The plain language of the IRC, however, belies this assertion, stating in section 1 that a tax is 'hereby IMPOSED on the taxable income of every individual' (emphasis added). Although plaintiff attempts to distinguish between 'imposing' a tax and creating a 'liability' for a tax, there is no difference. Every individual has an affirmative duty to pay taxes. Gabelman v. Commissioner, 86 F.3d 609, 611 (6th Cir. 1996)." Porcaro v. United States, 84 AFTR2d Par. 99-5547, No. 99-CV-60406-AA (U.S.D.C. E.D. Mich. October 25, 1999).
"Sasscer makes the puzzling argument that section 1461 is the only provision in the Internal Revenue Code that imposes liability for payment of a tax on 'income.' Without belaboring the issue, the Court notes that 26 U.S.C. section 1 could hardly be more clear in imposing a tax on 'income.' See generally United States v. Melton, 86 F.3d 1153, 1996 WL 271468 *2-3 (4th Cir. May 22, 1996) (unpublished opinion)." United States v. Sasscer, 86 AFTR2d Par. 2000-5317, n. 3, No. Y-97-3026 (D.C. Md. 9/25/2000).
"Plaintiff's arguments are no less frivolous here. [Footnote omitted.] First, Plaintiff argues the Code does not impose a tax "liability". The plain language of the Code belies this, stating the tax is "imposed". See 96 [sic] U.S.C. section 1. He attempts to distinguish between "imposing" a tax and creating a "liability" for tax. The Court fails to see a difference. Individuals have an affirmative duty to pay taxes. Gabelman v. Commissioner of Internal Revenue, 86 F.3d 609, 611 (6th Cir. 1996)." Tornichio v. United States, 81 AFTR2D PAR. 98-582, KTC 1998-71 (N.D.Ohio 1998), (suit for refund of frivolous return penalties dismissed and sanctions imposed for filing a frivolous refund suit), aff'd 1999 U.S. App. LEXIS 5248, 99-1 U.S. Tax Cas. (CCH) Par. 50,394, 83 AFTR2d Par. 99-579, KTC 1999-147 (6th Cir. 1999), (with sanctions imposed for filing a frivolous appeal).
See also, United States v. Moore, 692 F.2d 95 (10th Cir. 1979);
United States v. Slater, 545 F.Supp. 179 (Del. 1982).
"As the cited cases, as well as many others, have made abundantly clear, the following arguments alluded to by the Lonsdales are completely lacking in legal merit and patently frivolous: ... (7) no statutory authority exists for imposing an income tax on individuals...." Lonsdale v. United States, 919 F.2d 1440, 1448 (10th Cir. 1990).
An attorney named Thomas J. Carley argued before the United States Circuit Court of Appeals for the Second Circuit that "[n]owhere in any of the Statutes of the United States is there any section of law making any individual liable to pay a tax or excise on 'taxable income.'" The Second Circuit responded that "Section 1 of the Internal Revenue Code of 1954 (26 U.S.C.) (hereinafter the Code) provides in plain, clear and precise language that '[t]here is hereby imposed the taxable income of every individual ... a tax determined in accordance with' tables set-out later in the statute. ... Despite the appellant's attempted contorted construction of the statutory scheme, we find that it coherently and forthrightly imposed upon the appellant tax upon his income for the year 1980." Ficalora v. Commissioner of Internal Revenue, 751 F.2d 85, 88 (2d Cir. 1984), cert. den. 105 S.Ct. 1869 (1985).
Oddly enough, the same attorney raised nearly the identical argument before the Eighth Circuit, arguing that there was "no law imposing an income tax" on his clients. The Eighth Circuit held that the appeal was "frivolous" and imposed a penalty on the appellants of double the Commissioner's costs of the appeal. Lively v. Commissioner of Internal Revenue, 705 F.2d 1017, 1018 (8th Cir. 1983).
Even more incredibly, only a year after losing the Lively appeal, and six month after losing the Ficalora appeal, the same attorney, Thomas J. Carley, raises the same idiot issue with the 10th Circuit, questioning "Whether there is any law or statute imposing an income tax on appellants for the year 1977 and, if such a law or statute is claimed to exist, what is the precise citation of such law or statute?" The 10th Circuit quoted from both the Ficalora and Lively opinions, and then spent the rest of the opinion explaining why it was going to impose sanctions on Mr. Carley personally (not his clients). "It is obvious that despite having full knowledge of the learned opinions of two different Article III courts and the accurate reasoning of the Tax Court in Manley [v. Commissioner of Internal Revenue, 46 T.C.M. 1359 (1983), another case lost by Mr. Carley)] concerning his arguments, Carley has failed to learn that he has no right to occupy the time of such courts with frivolous, unreasonable and vexatious proceedings, and that if he does so, he exposes not only his clients but also himself personally to sanctions." Charczuk v. Commissioner of Internal Revenue, 771 F.2d 471, 474 (10th Cir. 1985). The court also referred to Mr. Carley's arguments as "meritless," "preposterous," "nearly silly," and "that thoroughly defy common sense."
How about one of you experts posting exactly WHERE in the IRS code, I am made liable for federal income tax.
The courts have made the answer to that very clear:
United States v. Melton, No. 94-5535 (4th Cir. 1996)
ARGUED: Lowell Harrison Becraft, Jr.[one of Schulz & Co. legal beagles], 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.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."
26 USC 7805(a) Rules and regulations
(a) Authorization - … the Secretary [of the Treasury] shall prescribe all needful rules and regulations for the enforcement of this title [Title 26]…" [26 USC § 7805]
Sec. 1.1-1 Income tax on individuals.
(a) General rule. (1) Section 1 of the Code imposes an income tax on
the income of every individual who is a citizen or resident of the
United States and, to the extent provided by section 871(b) or 877(b),
on the income of a nonresident alien individual.(b) Citizens or residents of the United States liable to tax. In
general, all citizens of the United States, wherever resident, and all
resident alien individuals are liable to the income taxes imposed by the
Code whether the income is received from sources within or without the United States.
Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429-30 (1955).
All looks rather clear to me.
I suggest to read this article in the New American:
Patriot Beware!
by Thomas R. Eddlem
http://www.thenewamerican.com/tna/1997/vo13no04/vo13no04_patriot.htm
Not one of them since 1913 has had an honest bone in his body.
Nah your wrong!
it goes back before 1880
Springer v. United States(1880), 102 U.S. 586
"The central and controlling question in this case is whether the tax which was levied on the income, gains, and profits of the plaintiff in error, as set forth in the record, and by pretended virtue of the acts of Congress and parts of acts therein mentioned, is a direct tax." "Our conclusions are, that direct taxes, within the meaning of the Constitution, are only capitation taxes, as expressed in that instrument, and taxes on real estate; and that the tax of which the plaintiff in error complains is within the category of an excise or duty." "[W]henever the government has imposed a tax which it recognized as a direct tax, it has never been applied to any objects but real estate and slaves." "If the laws here in question involved any wrong or unnecessary harshness, it was for Congress, or the people who make congresses, to see that the evil was corrected.
The remedy does not lie with the judicial branch of the government."
Springer got to pay the tax on his salary too!
Dem Judges have been scallywags since granpappy got his side arm stuck in the alligator's craw. (unfortunately he was hold'n it at the time.)
Yeah they are great guys. I assume you have several of them in your family. Aren't they the same ones that are allowing infanticide through wholesale abortion; particularly partial birth abortion. Yeah, real sages, real fine folks.
That is quite obvious jack boot.
Where is paragraph A of the notice of intent to levy?
A paragraph "A" is irrelavent is could be named anything in the 1880 statutes.
However notice of intent and levies were all filed with the Courts and served on Mr. Springer when he refuse to pay the tax, as regards the attachment of his property for collections of the tax owed.
Don't you bother to ever click on links provided?
Springer v. United States(1880), 102 U.S. 586
In June, 1866, the deputy assessor of internal revenue for the proper district in Illinois delivered to William M. Springer a notice in writing, with certain accompanying forms, requiring him within ten days to make out and return, according to those forms, a list of his income, gains, and profits for the year 1865. In compliance therwith, Springer made out the necessary statement, dated June 21, 1866, and delivered it to the deputy, together with a written protest against the authority of the latter to demand the statement, on the ground that the acts of Congress under which that officer acted were unconstitutional and void. The statement, showing that the net income received by Springer for the year 1865, and subject to taxation, amounted to $50,798, upon which the sum of $4,799.80 was assessed as tax, was transmitted to David T. Littler, the collector, who, Nov. 17, 1866, payment being refused, served a notice upon Springer demanding payment, and warning him that, unless it should be made within ten days, the law authorized the collection of the tax, together with a penalty of ten per cent additional by distraint and sale.
Payment being again refused, and Springer having no goods or chattels which were known to the collector or his deputy, the collector, Jan. 24, 1867, caused a warrant for $5,279.78, the amount of the tax and penalty, to be issued and levied upon certain real estate in the city of Springfield, Sangamon County, Illinois, consisting of two pieces of lots in the same enclosure without any division fence, and belonging to Springer, upon one of which pieces was located his dwelling-house and upon the other his barn. The property was advertised, and, on March 15, 1867, sold, the United States becoming the purchaser for the amount of the tax, penalty, and costs. On that day Littler, as collector, made and executed to the United States a deed of the property, which, Nov. 28, 1868, was recorded in the recorder's office of that county. Jonathan Merriam, his successor as collector, made and executed, April 17, 1874, another deed to the United States for the same property. This deed was duly recorded April 23, 1874. It recites the assessment of the tax, the demand therefor, the seizure and sale of [102 U.S. 586, 588] the property 'by virtue of an act of Congress of the United States of America, entitled 'An Act to provide internal revenue to support the government, and to pay interest on the public debt,' approved July 1, 1862, and the act of March 30, 1864, as amended.'
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