Time: Wed Jun 11 05:54:45 1997 by primenet.com (8.8.5/8.8.5) with SMTP id FAA11375; Wed, 11 Jun 1997 05:54:34 -0700 (MST) Date: Wed, 11 Jun 1997 05:53:40 -0700 To: (Recipient list suppressed) From: Paul Andrew Mitchell [address in tool bar] Subject: SLS: IRS Summons/5th Amendment (fwd) >Date: Tue, 10 Jun 1997 23:35:31 -0700 >From: Harold Thomas <harold@halcyon.com> >To: Jus Dare <jus-dare@freedom.by.net> >Subject: IRS Summons/5th Amendment > >>>Following are excerpts of a recent case from the District Court, >>>Southern District of Ohio Western District in Cincinnati, Ohio. >>> >>>This Citizen successfully beat a challenge by the U.S. attorney for >>>a copy of his books and records, using the 5th Amendment! >>> >>>UNITED STATES OF AMERICA, >>> >>> Plaintiff >>> >>>Vs >>> >>>WILLIAM J. MERCER >>> >>> Defendant >>> >>>Cincinnati, Ohio >>>Thursday, May 30, 1996 10:09 a.m. >>> >>>Civil No. C-1-95-461 >>> >>>MR. COOMBE: (James M. Coombe, Esq., Assistant United States >>>Attorney) Essentially, your Honor, what we're asking for is >>>for the Court to enforce its order because Mr. Mercer was >>>previously ordered by this Court on February 21st, 1996 to >>>appear on March 8th before the IRS and give testimony >>>and bring any books and records in his possession that >>>would allow the Internal Revenue Service to prepare a >>>1040, for the tax year 1992. >>> >>>THE COURT: Now that isn't exactly what the order said, is it? ... >>>It's my understanding that from the transcript that's been >>>supplied me. that when asked, Mr. Mercer said he had no records. >>> >>>MR. COOMBE: Your Honor, I think the problem we're dealing with >>>here is not whether or not he had records, but that he was >>>also asked questions; so he could testify; so they could get >>>relevant information... >>> >>>THE COURT: Now stop right there. Now, he did appear, and he gave >>>testimony. >>> >>>MR. COOMBE: I would dispute that, your honor. >>> >>>THE COURT: Well, he did give testimony-you gave me the transcript. >>> >>>MR. COOMBE: He didn't provide any testimony. >>> >>>THE COURT: I hold that he did give testimony. >>> >>>MR. COOMBE: Okay >>> >>>THE COURT: Now proceed. >>> >>>MR. COOMBE: I really can't proceed, then, Your Honor. >>> >>>THE COURT: Now are you here because he didn't give the testimony >>>you wanted? >>> >>>MR. COOMBE: Well, Your Honor, my understanding is that the whole >>>purpose of this procedure is for the IRS to be able to enforce >>>the summons where it could get the testimony it needed to prepare >>>a tax return. >>> >>>THE COURT: The whole purpose of this proceeding is to determine >>>whether Mr.Mercer deliberately and intentionally violated the >>>order of this Court -- and I say that he did appear and he did >>>testify... >>> >>>MR. COOMBE: I don't think he answered the questions ... For >>>example, they asked him about his personal expenses and he said. >>>'ditto'. >>> >>>THE COURT: That's right, 'ditto.' means he is referring back >>>to his claiming of the Fifth Amendment. He said that he would >>>perjure himself if he answered the question. and then he said, >>>'Ditto, Ditto, Ditto, Ditto, Ditto.' >>> >>>MR. COOMBE: That's correct. >>> >>>THE COURT: To me, he claimed, the Fifth Amendment. >>> >>>MR. COOMBE: Your honor, under the Powell decision, all the >>>United States has to do to have a Summons enforced is to >>>provide four' pieces of information, which we have done >>>countless times before... >>> >>>THE COURT: In other words, you say he has no right to claim >>>the Fifth Amendment? >>> >>>MR. COOMBE: Well, Your Honor, I don't think that's been >>>accepted by anybody concerning a civil summons enforcement. >>>I am not aware of a case that allows him to do that. >>> >>>[Note: Where did Mr. Coombie get his degree, at the "Government >>> Lies Law School'? How about a Supreme court case? 'The fifth >>> amendment's protection applies in any type of proceeding whether >>> civet, criminal, administrative, investigatory, or adjudicatory. >>> ' Maness v. Mceym, 419 U.S. 449 (1975).] >>> >>>THE COURT: You mean to tell me that you believe a witness >>>cannot claim the Fifth Amendment in a Civil Case? >>> >>>MR. COOMBE: ... Let's ask a rhetorical question. If every single >>>person decides to take the Fifth Amendment on a Tax Return, the >>>tax is never going to be collected. >>> >>>THE COURT: That's exactly what they can do as I understand it! >>> >>>[I like this judge! He's upholding his oath to defend the >>> Constitution and the rights o the people from government >>> abuse! - Lynxes] >>> >>>THE COURT: ... [ To William Mercer] In the brief you filed with >>>me, you did claim your Fifth Amendment Right, is that correct? >>> >>>MR. MERCER: Yes. >>> >>>THE COURT: [To Mr. Coombe] Any witness or evidence you wish to >>>present, Mr. Coombe? >>> >>>MR. COOMBE: In light of your holding, your Honor, I don't think >>>there's anything I could put on that would change that. >>> >>>THE COURT: Let the record show that Mr. Mercer stated that he >>>wanted to cooperate. Is that correct, Mr. Mercer? >>> >>>MR. MERCER: Yes, sir. >>> >>>THE COURT: That he did appear as ordered by the Court on March >>>the 8th, 1996 at 10 a.m. That he did give testimony; that he >>>stated at the time of the hearing before the Internal Revenue >>>officer and that he reiterated in this court, that he has no >>>records ... Going further he has invoked the Fifth Amendment >>>as to certain questions that were asked at the Internal >>>Revenue Hearing. It's the opinion of this Court that, the fact >>>that we have a tax code does not take away our rights as citizens >>>to claim the fifth when we feel we will be incriminated by the >>>statements we give. In view of the situation. I dismiss the >>>show cause or contempt order against Mr. Mercer and find that >>>he has answered the questions under oath and according to his >>>testimony, he has no records. Mr. Coombe, I've tried to make >>>the record as clear and concise as I can on this particular >>>issue ... This case is dismissed. >>> >>>************************************************************************** ======================================================================== Paul Andrew Mitchell : Counselor at Law, federal witness B.A., Political Science, UCLA; M.S., Public Administration, U.C. Irvine tel: (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night email: [address in tool bar] : using Eudora Pro 3.0.2 on 586 CPU website: http://www.supremelaw.com : visit the Supreme Law Library now ship to: c/o 2509 N. Campbell, #1776 : this is free speech, at its best Tucson, Arizona state : state zone, not the federal zone Postal Zone 85719/tdc : USPS delays first class w/o this As agents of the Most High, we came here to establish justice. We shall not leave, until our mission is accomplished and justice reigns eternal. ======================================================================== [This text formatted on-screen in Courier 11, non-proportional spacing.]
Return to Table of Contents for
Supreme Law School: E-mail