DEATH-FAST Protest Against IRS in Austin, Texas

What started as a reasonable question to authority has now become a cause with purpose! Texas state Citizen Gene Chapman wants to know: "Where is my tax liability in the law?" Beginning April 15 he was willing to at least lose some weight in the matter and possibly go further. As of May 19th, day thirty-five, Gene is resigned to go the distance if an bona fide answer is not received! Time has shown, this man is serious! See the DO-NOT-RESUSCITATE Advance Directive.

"Where is MY tax liability in the law?" A simple question to which anyone who is presented a tax - any tax - should get an immediate, specific and legitimate response. 'Show me authority!' No response = unresponsive government. No response causes a reasonable man or woman to presume that there is no answer? No answer = no legitimacy = no law = extortion! (First Corinthians 6:10)

Beginning on the symbolic date of April 15, 2003, Gene began his death-fast with the intention of getting an answer from the Internal Revenue Service to the question he's been asking for more than three years. "What makes Texas Citizen Gene Chapman liable for income tax? Where is this liability so stated in the law - specifically?" Simple questions. And now many inquiring minds want to know: Where are the answers?

Gene is a proud Texan, from Lewisville, with ancestry that goes back to the early days of Texas. Some of his kinfolk actually fought with Sam Houston in the battle of San Jacinto where Texas won its independence from Mexico on April 21, 1836.

A soft-spoken, modest, single, middle-age, working man with no desire to be a ‘cause celebre’, Gene just wants a bone fide, legitimate, documented response to his question. And he is willing to go all the way to death to get it! Being a sincere Christian and an admirer of Mohandas Gandhi (India, 1869-1948), and other devotees to peaceful answers, Gene is willing to submit himself to the now probable and definite perils of a prolonged food fast to achieve his goals. Several health professionals are checking on Gene during the day and he is allowing himself water. As of day 34, he has lost over 50 pounds - one attending nurse believes such a rapid weight loss is not beneficial for his heart. Austin, Texas weather is not being kind to him. April 24 saw a new record high of 95 degrees! And as virtually no rain fell during the month, April 2003 is now in the record books as being the third driest on record since the battle for the Alamo. To those of us who have shelter from the elements this may not seem like much to be concerned about - however, this author suggests that a reader spend just one day on a street corner without food wherever the reader may be and report back on the experience. Because of the kind donations Gene has thusfar received, he is able now to be indoors. The in-expensive motel that he is currently in doesn't offer many ammities - and he doesn't have the need for many. He is weak in his physical and yet his mind is clear! He appreciates the support he's been getting.

Dressed in a dhoti of Indian fabric, which he located with the help of Arun Gandhi, a grandson of Mohandas Gandhi, and seated on a donated lawn chair, as his original stadium seat was taken while he was indisposed, under what is now known as the “Liberty Tree” on the street corner of Parker Lane & Woodward Street, in south Austin, Texas, directly across from the Austin Regional IRS Unit - Gene gently smiles and waves at the various onlookers that go by. They wave, horns sound, some stop and talk. This particular area is well populated with University of Texas students and, before the end of the semester, many would stop and chat while they were waiting for the shuttle to take them to school. “Helps shorten the day” says Gene. An interesting note is the reaction he gets from the IRS employees as they leave work for the day – smiles, hand waves, horns, and thumbs up! "Do they know something that we don’t?" Also, in an apparent show of solidarity local police seem to be patrolling the area with a bit more frequency.

Gene has a modest camper unit which houses personal belongings and provides sanitary facilities. It was a place to sleep during the nights prior to getting a motel room.

Local media coverage so far has been adequate and yet sometimes misleading. In a short piece (two min.) during the 6:00 p.m. segment (Monday, April 21), the local talking head (Kenneth Vargas) for the I.R.S. gave the standard canned response to the TV news reporter (Quita Culpepper) about the IRS being legitimate and the tax being constitutional, etc., and nothing about Gene's question. Kenneth Vargas publically stated that he would be happy to help Gene - as of day 34 he has not visited, contacted or done anything (known) regarding Gene Chapman. Interesting side note that shows how sometimes media can be mis-leading -- the local announcer’s (Ron Oliveira) end statement said that if one wanted to change the tax they should attempt do so by talking with state law makers. State lawmakers? Duh... (State lawmakers have nothing to do with Federal taxes.) When told of this news coverage Gene just smiled. Visit Gene's blogger site and listen for yourself.

Well there you have it up til now. Gene says that various IRS/Treasury people have told him that they would meet with him and we’ll let you know what happens then. As of day 34 - nothing from live people. A couple of Agents told Gene they would attempt to 'back-channel' to try and help him - no word from them - yet. Texas Senator Kay Bailey Hutchison's office after prompting requested Gene sign a release so that they might be of assistance - as of day 34 no response. Have you told a friend or two about Gene's death-fast? Have you directed anyone to this website?

Gene requests that others across America join him in solidarity by fasting Mondays, Wednesdays and Fridays as the spirit leads. Gene says, “Let us cast wickedness where it belongs and working towards solidarity we can do that.” Listen to what else Gene has to say by visiting http://genechapman.blogspot.com/ by clicking the VISIT BLOGGER button.

"Where is my tax liability in the law?"

Right here:

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.

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."

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]

Thus under amplifying Treasury regulations for 26 USC 1, 26 CFR 1.1-1(a),(b)

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.

And for those who don't want to listen:

Title 26 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.

Title 26 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.

Title 26 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.

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.

A good article published in "The New American" to read and consider:

Patriot Beware!
by Thomas R. Eddlem

http://www.thenewamerican.com/tna/1997/vo13no04/vo13no04_patriot.htm

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