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To: ancient_geezer
Then what is the definition of income? What is income? Why does a corporation pay tax not on its income but on its profit?

And again...show me in the code where it says I'm liable. If we are to follow the law, and not case law, which is overturned quite often, show me where in the code it says we are liable. There must be some relevant regulation that we are to see for sure that we are laible. Quoting court decisions is not the law. WE all know the courts are corrupt.

You have not been able to answer except with case law which is irrevelant to this discussion.

Lawyers and judges can base their findings on previous oppinions. BUt they can be overturned.

I've never seen one instance where a zero income return has been ruled by any court to be illegal or frivolous.

And who is exempt if they put that on a w4?

663 posted on 02/20/2003 5:35:17 PM PST by Radioactive
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To: Radioactive

And again...show me in the code where it says I'm liable.

Once again since you seem to have a reading disability, and demand a repeat for lack of comprehension the first times around:

If it is established in the courts that you have "gross income in excess of the amount requiring the filing of a return 26 U.S.C. s 6012" you are a "person liable" 26 U.S.C. ss 6001, 26 U.S.C. ss 6011.

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.
  • "Section 1 of the Internal Revenue Code imposes a federal tax on the taxable income of every individual.
    26 U.S.C. s 1."
  • "Section 63 defines "taxable income" as gross income minus allowable deductions."
    26 U.S.C. s 63.
  • Section 61 states that "gross income means all income from whatever source derived," including compensation for services.
    26 U.S.C. s 61.
  • 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, ..."

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."

 

If you don't like the code, you are welcome to cry on a judge's shoulder for whatever good that may do you:

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

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.

Or work to repeal it. John Linder (R Georgia) offers a comprehensive bill to kill all income and payroll taxes outright, and provide a IRS free replacement:

H.R.25
SPONSOR: Rep Linder, John (introduced 01/7/2003)
A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national retail sales tax to be administered primarily by the States.
Refer:
http://www.fairtax.org & http://www.salestax.org


664 posted on 02/20/2003 6:19:35 PM PST by ancient_geezer
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To: Radioactive

Then what is the definition of income? What is income?

Can't read to well can you, here it is again:

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:

INCOME.
The gain which proceeds from property, labor, or business; it is applied particularly to individuals;

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:

WAGES,
contract. A compensation given to a hired person for his or her services.

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:

GAIN.
The word is used as synonymous with profits.

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:

PROFITS.
In general, by this term is understood the benefit which a man derives from a thing. It is more particularly applied to such benefit as arises from his labor and skill

And hasn't changed in the intervening 147 years:

Stratton's Independence, LTD. v. Howbert(1913), 231 U.S. 399:

Lucas v. Earl(1930), 281 U.S. 111:

Eisner v. Macomber(1920), 252 U.S. 189,207
http://caselaw.findlaw.com/scripts/getcase.pl?court=US&vol=252&invol=189#207

Merriam-Webster's Collegiate® Dictionary © 2000

Main Entry: in·come
Pronunciation: 'in-"k&m also 'in-k&m or 'i[ng]-k&m
Function: noun
Date: 14th century
1 : a coming in : , <fluctuations in the nutrient income of a body of water>
2 : a gain or recurrent benefit usually measured in money that derives from capital or labor; also : the amount of such gain received in a period of time <has an income of $20,000 a year>


665 posted on 02/20/2003 6:31:47 PM PST by ancient_geezer
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To: Radioactive

You have not been able to answer except with case law which is irrevelant to this discussion.

26 U.S.C. s 1, 26 U.S.C. s 63, 26 U.S.C. s 61, 26 U.S.C. ss 6001, 26 U.S.C. ss 6011, 26 U.S.C. s 6012.

James Madison, Federalist #39:

James Madison, Federalist #45:

Constitution for the United States of America:

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:

DUTIES.
In its most enlarged sense, this word is nearly equivalent to taxes, embracing all impositions or charges levied on persons or things;

A LAW DICTIONARY
by John Bouvier, Revised Sixth Edition, 1856:

EXCISES.
This word is used to signify an inland imposition, paid sometimes upon the consumption of the commodity, and frequently upon the retail sale.


Lawyers and judges can base their findings on previous oppinions. BUt they can be overturned.

Not without generating "case law which is irrevelant to this discussion", so they can't be overturned according to you. Which is it, is case law relevant, or not?

666 posted on 02/20/2003 6:48:08 PM PST by ancient_geezer
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To: Radioactive

I've never seen one instance where a zero income return has been ruled by any court to be illegal or frivolous.

Haven't look very hard have you.

According to Erwin Schiff who coached these folks along, and helped them file his specialty, (i.e. the zero income tax return):

"Robert and Elena Brown of Las Vegas filed their 1996 "zero" income tax return, they requested a refund of the $5,035 in "wage taxes" they had paid that year.

ORDER OF DISTRICT COURT OF
JANUARY 19, 1999

UNITED STATES DISTRICT COURT 
DISTRICT OF NEVADA

   ENTERED AND SERVED 
JAN 21 1999
CLERK U.S. DISTRICT COURT DISTRICT OF NEVADA

D.C. No CV No. CV-98-00825-PMP (RJJ)

ROBERT A. BROWN, 
ELENA H. BROWN,
   Plaintiffs,
v.

UNITED STATES OF AMERICA,
   Defendant.

ORDER

This action was commenced on May 29, 1998, by the filing of Plaintiffs’ Complaint to recover overpayment of federal income taxes for the year 1996 (#1).

On November 30,1998, Plaintiffs filed a Motion for Summary Judgment (#12). On December 14, 1998, Defendant United States filed a Response in opposition to Plaintiffs’ Motion for Summary Judgment and Defendant's Cross-Motion for Summary Judgment  (#13-#15).  On January 6, 1999, Plaintiffs filed a Reply to Defendant's Opposition to Plaintiffs’ Motion for Summary Judgment and Cross-Motion for Summary Judgment (#16).

The pleadings and Motions on file, and particularly the Form W-2’s submitted as exhibits to Defendant United States’ Cross-Motion for Summary Judgment (#15), unambiguously show that Plaintiffs Robert A. Brown and Elena H. Brown received the sums of $23,846.73 and $20,354.42, respectively, for the year 1996 and that a total of $5,035.50 was withheld for that year.  Plaintiffs’ suit for refund is grounded in the claim that because no assessment had been made against them with regard to income taxes at the time they filed their income tax return, Form 1049 (sic), for the year 1996, they are entitled to a full refund of the entire amount of the taxes withheld.  Plaintiffs are wrong.

The absence of a tax assessment by the Internal Revenue Service does not prove that a taxpayer owes no taxes.  See 26 U.S.C. par. 6151 and Moran v. U.S., 63 F. 3d 663, 666 (7th Cir. 1995). Indeed, the undisputed facts before the Court demonstrate that Plaintiffs cannot prove their claim of overpayment and entitlement to refund.

IT IS THEREFORE ORDERED that Plaintiffs’ Motion for Summary Judgment (#12) is denied.

IT IS FURTHER ORDERED that Defendant United States’ Cross-Motion for Summary Judgment  (#13-#15) is granted and that Judgment is hereby entered in favor of Defendant United States and against Plaintiffs Robert A. Brown and Elena H. Brown.

DATED:   January 19, 1999 
 PHILIP M. PRO
            United States District Judge 

UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
ROBERT A. BROWN; ELENA H. BROWN, Plaintiffs-Appellants, v. UNITED STATES OF AMERICA, Defendant-Appellee.
Docket: 99-15308 Filed October 26, 1999
Appeal from the United States District Court for the District of Nevada
Docket: CV-98-00825-PMP
Philip M. Pro, District Judge, Presiding
MEMORANDUM <<1>>
Before: BROWNING, WALLACE and LEAVY, Circuit Judges.

Robert and Elena Brown appeal pro se the district court's summary judgment for the United States in the Browns' action seeking a refund of taxes paid for tax year 1996 on the ground the IRS had failed to make any assessment against them and they had no tax liability. These arguments are frivolous. First, the Sixteenth Amendment authorizes a direct non-apportioned income tax on resident United States citizens. See Wilcox v. Commissioner, 848 F.2d 1007, 1008 n. 3 (9th Cir. 1988). Second, compensation for labor or services, paid in the form of wages or salary, is income subject to taxation. See United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981). The Browns are taxpayers within the meaning of the Internal Revenue Code and are subject to federal tax laws and income tax. See id.
Third, there is no requirement that the IRS make a formal assessment of tax liability before payment is necessary. An assessment is merely a bookkeeping procedure that permits the government to bring its administrative apparatus to bear in collecting a tax. See Zeier v. United States, 80 F.3d 1360, 1354 (9th Cir. 1996) (rejecting similar argument in estate tax context). Most taxes are collected voluntarily, without an assessment; an assessment serves as the basis on which the IRS takes action against those who do not voluntarily pay their taxes on time. See id.

Accordingly, the judgment of the district court is
AFFIRMED

http://www.supremecourtus.gov/docket/99-2066.htm

No. 99-2066 Status: DECIDED
  Title: Robert A. Brown, Petitioner
    v.
    United States
Docketed:           Lower Ct: United States Court of Appeals for the Ninth Circuit
June 23, 2000   (99-15208)
~~Date~~~~~~    ~~~~~~~Proceedings and Orders~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Jun 23 2000 Petition for writ of certiorari filed. (Response due July 23, 2000)
Jun 23 2000 Appendix of petitioner filed.
Jun 29 2000 Waiver of right of respondent United States to respond filed.
Jul 5 2000 DISTRIBUTED for Conference of September 25, 2000
Oct 2 2000 Petition DENIED.
  ********************************************************
   

 


 

Lawyers and judges can base their findings on previous oppinions. BUt they can be overturned.

OOps, rulings didn't get overturned. Too bad.

668 posted on 02/20/2003 7:12:59 PM PST by ancient_geezer
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To: Radioactive

And who is exempt if they put that on a w4?

Who's they? Garbage in Garbage out. Making an invalid statement on any legal form just increases the legal risk. Go for it, you can always cry on the judge's shoulder when they use it against you.

The W-4 is merely a mechanism to set up witholding, which is not the income tax, but one method of several for arranging payment of income tax.

BARAL v. UNITED STATES, 172 F. 3d 918; affirmed SCOTUS 98-1667 (Feb 22, 2000)

Make a fraudulent statement or don't pay the proper tax, guess what's waiting in the wings for DOJ to play with:

Section 7201. Attempt to evade or defeat tax

      Any person who willfully attempts in any manner to evade or
    defeat any tax imposed by this title or the payment thereof shall,
    in addition to other penalties provided by law, be guilty of a
    felony and, upon conviction thereof, shall be fined not more than
    $100,000 ($500,000 in the case of a corporation), or imprisoned not
    more than 5 years, or both, together with the costs of prosecution.

Section 7202. Willful failure to collect or pay over tax

      Any person required under this title to collect, account for, and
    pay over any tax imposed by this title who willfully fails to
    collect or truthfully account for and pay over such tax shall, in
    addition to other penalties provided by law, be guilty of a felony
    and, upon conviction thereof, shall be fined not more than $10,000,
    or imprisoned not more than 5 years, or both, together with the
    costs of prosecution.

Section 7203. Willful failure to file return, supply information, or pay tax

      Any person required under this title to pay any estimated tax or
    tax, or required by this title or by regulations made under
    authority thereof to make a return, keep any records, or supply any
    information, who willfully fails to pay such estimated tax or tax,
    make such return, keep such records, or supply such information, at
    the time or times required by law or regulations, shall, in
    addition to other penalties provided by law, be guilty of a
    misdemeanor and, upon conviction thereof, shall be fined not more
    than $25,000 ($100,000 in the case of a corporation), or imprisoned
    not more than 1 year, or both, together with the costs of
    prosecution.

Just think, they get to do that with an "imposed" tax.

Hehe, don't worry, they just impose it for you, you don't even have to worry about looking up the term "liable". You only need to know what "impose" and "required" means.

Main Entry: im·pose
Pronunciation: im-'pOz
Function: verb
Inflected Form(s): im·posed; im·pos·ing
Etymology: Middle French imposer, from Latin imponere, literally, to put upon (perfect indicative imposui), from in- + ponere to put -- more at POSITION
Date: 1581
transitive senses
1 a : to establish or apply by authority <impose a tax> <impose new restrictions> <impose penalties> b : to establish or bring about as if by force <those limits imposed by our own inadequacies -- C. H. Plimpton>

Danged French again,! Always mess'n with us, ought to at least flush em out of the english language donch'ya think?

Main Entry: re·quire
Pronunciation: ri-'kwIr
Function: verb
Inflected Form(s): re·quired; re·quir·ing
Etymology: Middle English requeren, from Middle French requerre, from (assumed) Vulgar Latin requaerere to seek for, need, require, alteration of Latin requirere, from re- + quaerere to seek, ask
Date: 14th century
transitive senses
1 a : to claim or ask for by right and authority b archaic : REQUEST
2 a : to call for as suitable or appropriate <the occasion requires formal dress> b : to demand as necessary or essential : have a compelling need for <all living beings require food>
3 : to impose a compulsion or command on : COMPEL
4 chiefly British : to feel or be obliged -- used with a following infinitive <one does not require to be a specialist -- Elizabeth Bowen>

Wouldn't you just know it, them French, cheeze eat'n, surrender monkey's do'n it to us ag'n.

Isn't it nice Congress Critters are looking out for you?

You only have to look up two terms in the dictionary to find out whether you "owe" a tax or not, instead of three. That's called simplifying the tax law :O|

670 posted on 02/20/2003 8:24:22 PM PST by ancient_geezer
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To: Radioactive
By the way, you really ought to listen to what the worlds greatest pusher of zero income tax returns tells you on his website:

"The fact that the law doesn't authorize a tax on wages also doesn't "fly" in our courts - as of today."

Gee you think maybe he is on to something?

As I have stated many times before, complain to Congress if you don't like the Court's construction of the statutes. Otherwise, them Courts will just keep on slapping folks with penalties, fines, and jail time figuring that's what Congress wants them to do.

FindLaw: RODGERS v. U S, 185 U.S. 83 (1902)
"The primary rule of statutory construction is, of course, to give effect to the intention of the legislature."

PATTERSON v. McLEAN CREDIT UNION, 485 U.S. 617 (1988)

Springer v. United States(1880), 102 U.S. 586

MCCRAY v. U S, 195 U.S. 27 (1904)

So fix the courts by fixing the tax law:

H.R.25
SPONSOR: Rep Linder, John (introduced 01/7/2003)
A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national retail sales tax to be administered primarily by the States.
Refer:
http://www.fairtax.org & http://www.salestax.org


671 posted on 02/20/2003 8:46:50 PM PST by ancient_geezer
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