DEATH-FAST Protest Against IRS in Austin, Texas

On Sunday, May 25th, Chapman's own website announced that Gene Chapman had ended his "death fast" - as it persisted in calling this stunt (he had been drinking water all the way through it) - after 40 days - without any explanation and without getting what he wanted from the IRS.

The previous day Chapman complained of becoming nauseous at "a rally meant to draw attention to his willingness to die for his cause."

A photo of him (from the shoulders up) which accompanied the announcement of the end of his purported hunger strike shows him looking reasonably well - still with a conspicuous double chin.

With reference to the supposed Congressional "hearing" that was offered to Bob Schulz and then cancelled ... I am now of the opinion that Schulz intentionally antagonized the govt into cancelling the event. I think Schulz was afraid that the govt's spokesmen would make him look like a fool and a crook in front of his followers, and, in any case, having gotten this concession from the govt, that his followers would cut back on their financial contributions to him. So he escalated his provocative behavior until he succeeded in getting the event cancelled.

"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

The Melton case is published in a specialty tax reporter:
US v. Melton (4th Cir. 3/8/96) 86 F.3d 1153 (table), 77 AFTR2d 2361, cert. denied 519 US 820.