Time: Mon Jun 30 07:40:05 1997
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Date: Mon, 30 Jun 1997 07:08:59 -0700
To: jus-dare@freedom.by.net
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Checks, Drafts, or Money Orders (fwd)
Content-Transfer-Encoding: 8bit
I attempted to use gold to pay the docket fee in
People v. United States et al., in the
District Court of the United States in Billings,
Montana state. This is an Article III forum,
where the Constitution operates in full force.
The Clerk of Court refused my $$50 gold piece.
Then it was later stolen by my former Accountant,
when he also embezzled the last $3,000 I had in the
world at that point in time.
18 U.S.C. 241 anybody?
/s/ Paul Mitchell
http://www.supremelaw.com
At 09:08 AM 6/30/97 +0000, you wrote:
>
>*Jus Dare*
>Checks, Drafts, or Money Orders
>
>There has been some discussion of whether the IRS can, or will,
>accept cash as a part of our "voluntary contributions." Andrew pulled
>the following doc from the IRS, and it sure does not mention cash,
>though that is no proof .... I also notice that they may not accept a
>check "if they have reason to believe" it is no good. Does that mean
>late fees and penalties? ... Hmmm.
>
>My specific uneasiness with this, as with so many supposedly "legal"
>documents, is the consistent use of the word "may" in place of
>"shall." In other words: is this a done deal or not?
>
>[It took about 20 minutes to reformat their web page layout, or
>whatever form this was in, so apologies for any ommissions or
>accidental snips.] - Dave
>
>
>From: Andrew Fuetterer <arbtmann@gnat.net>
>Subject: Re: [jus-dare] The IRS can't take your FRN's
>
>
>It's from the IRS Doc's. I quote:
>
>*****
>
>[4830-01-u]
>
>DEPARTMENT OF THE TREASURY
>
>Internal Revenue Service
>
>26 CFR Part 301 [TD 8595] RIN 1545-AI24
>
>Payment of Internal Revenue Tax by Check or Money Order and
>Liability of Financial Institutions for Unpaid Taxes
>
>AGENCY: Internal Revenue Service (IRS), Treasury.
>ACTION: Final regulations.
>
>SUMMARY: This document contains final regulations regarding payments
>with respect to internal revenue taxes and internal revenue stamps by
>check or money order. Changes to the applicable tax law were made by
>the Tax Reform Act of 1984 (TRA). The amendments, which are intended
>to conform the regulations to the change in the statute, apply to
>persons making payments with respect to internal revenue taxes or
>stamps by check or money order and to financial institutions that
>issue or guarantee payment of checks or money orders. EFFECTIVE DATE:
>August 19, 1994. FOR FURTHER INFORMATION CONTACT: Robert A. Walker,
>202-622-3640 (not a toll-free call).
>
>SUPPLEMENTARY INFORMATION:
>
>Background
>
> These final regulations contain changes to §301.6311-1 to reflect
> amendments made to section 6311 by section 448(a) of the Tax
> Reform Act of 1984, Pub. L. 98-369 (TRA). The IRS published a
> notice of proposed rulemaking in the Federal Register on August
> 22, 1994, (59 FR 43073) providing proposed rules under section
> 6311 of the Internal Revenue Code (Code). No public comments
> were received, and the final regulations are identical to the
> proposed regulations.
>
>Explanation of Provisions
>
> Section 6311(a) of the Code provides that the IRS may receive for
> internal revenue taxes, or in payment for internal revenue
> stamps, checks or money orders, to the extent and under the
> conditions specified in the regulations. The regulations
> relating to payment by check refer only to checks drawn on a
> domestic bank or trust company.
>
> If money orders or certain kinds of checks tendered in payment
> are not duly paid, then section 6311(b)(2) provides the United
> States with a lien against all the assets of the drawee or issuer
> for the amount of the check or money order. Before its
> amendment, this rule applied, in the case of checks, only with
> respect to certified, treasurer's or cashier's checks drawn on a
> bank or trust company. Section 448(a) of TRA expanded section
> 6311(b)(2) to include guaranteed drafts drawn on financial
> institutions other than banks and trust companies.
>
> The amendments to the regulations reflect the TRA change and
> clarify that payment may be made by check or draft drawn on any
> domestic financial institution. In addition, the regulations
> provide a definition of "financial institution." Since the
> Bureau of Alcohol, Tobacco, and Firearms has issued, under 27
> CFR, its own separate regulations governing payment by check or
> money order, provisions of these regulations referring to the
> Bureau of Alcohol, Tobacco, and Firearms have been removed.
> Special Analyses
>
> It has been determined that this Treasury Decision is not a
> significant regulatory action as defined in EO 12866. Therefore,
> a regulatory assessment is not required. It has also been
> determined that section 553(b) of the Administrative Procedure
> Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5
> U.S.C. chapter 6) do not apply to these regulations, and,
> therefore, a Regulatory Flexibility Analysis is not required.
> Pursuant to section 7805(f) of the Internal Revenue Code, the
> notice of proposed rulemaking was submitted to the Chief Counsel
> for Advocacy of the Small Business Administration for comment on
> its impact on small business.
>
>Drafting Information
>
> The principal author of these final regulations is Robert A.
> Walker, Office of Assistant Chief Counsel (General Litigation).
> However, other personnel from the IRS and Treasury Department
> participated in their development. List of Subjects in 26 CFR
> part 301 Employment taxes, Estate taxes, Excise taxes, Gift
> taxes, Income taxes, Penalties, Reporting and recordkeeping
> requirements.
>
>Adoption of Amendments to the Regulations
>
> Accordingly, 26 CFR part 301 is amended as follows:
>
>PART 301--PROCEDURE AND ADMINISTRATION
>
> Paragraph 1. The authority citation for part 301 continues to
> read in part as follows:
>
> Authority: 26 U.S.C. 7805 * * *
>
> Paragraph 2. Section 301.6311-1 is amended by:
>
> 1. Revising the first, second, and last sentences of paragraph
> (a)(1)(i).
>
> 2. Revising paragraph (a)(2).
>
> 3. Removing paragraph (a)(3).
>
> 4. Revising paragraph (b).
>
> 5. Adding paragraph (d).
>
> The additions and revisions read as follows:
>
>§301.6311-1 Payment by check or money order.
>
> (a) * * * (1) * * *
>
> (i) District directors, Service Center directors, and Compliance
> Center directors (director) may accept checks or drafts drawn on
> any financial institution incorporated under the laws of the
> United States or under the laws of any State, the District of
> Columbia, or any possession of the United States, or money orders
> in payment for internal revenue taxes, provided the checks,
> drafts, or money orders are collectible in United States currency
> at par, and subject to the further provisions contained in this
> section. The director may accept the checks, drafts, or money
> orders in payment for internal revenue stamps to the extent and
> under the conditions prescribed in paragraph (a)(2) of this
> section. * * *
>
>However, the director may refuse to accept any personal check whenever
>he or she has good reason to believe that such check will not be
>honored upon presentment.
>
>* * * * *
>
> (2) Payment for internal revenue stamps. The director may accept
> checks, drafts, and money orders described in paragraph (a)(1) of
> this section in payment for internal revenue stamps. However,
> the director may refuse to accept any personal check whenever he
> or she has good reason to believe that such check will not be
> honored upon presentment.
>
> (b) Checks or money orders not paid--(1) Ultimate liability.
>
>The person who tenders any check (whether certified or uncertified,
>cashier's, treasurer's, or other form of check or draft) or money
>order in payment for taxes or stamps is not released from his or her
>liability until the check, draft, or money order is paid; and, if the
>check, draft, or money order is not duly paid, the person shall also
>be liable for all legal penalties and additions, to the same extent as
>if such check, draft, or money order had not been tendered.
>
> (2) Liability of financial institutions and others. If any
> certified, treasurer's, or cashier's check, or other guaranteed
> draft, or money order, is not duly paid, the United States shall
> have a lien for the amount of such check or draft upon all assets
> of the financial institution on which drawn, or for the amount of
> such money order upon the assets of the issuer thereof. The
> unpaid amount shall be paid out of such assets in preference to
> any other claims against such financial institution or issuer
> except the necessary costs and expenses of administration and
> the reimbursement of the United States for the amount expended in
> the redemption of the circulating notes of such financial
> institution. In addition, the Government has the right to exact
> payment from the person required to make the payment. * * *
>
> (d) Financial institution. For purposes of section 6311 and this
> section, financial institution includes but is not limited to--
>
> (1) A bank or trust company (as defined in section 581); (2)
>
> (2) A domestic building and loan association (as defined in
> section 7701(a)(19));
>
> (3) A mutual savings bank (including but not limited to a mutual
> savings bank as defined in section 591(b));
>
> (4) A credit union (including both state and federal credit
> unions, and including but not limited to a
> credit union as defined in section 501(c)(14)); and
>
> (5) A regulated investment company (as defined in section
> 851(a)).
>
> (e) Effective date. This section is effective August 19, 1994.
>
>
> Margaret Milner Richardson
> Commissioner of Internal Revenue
>
>Approved: April 5, 1995
>
> Leslie Samuels
> Assistant Secretary of the Treasury
>
>*********** end of quote
>
>I'm not sure of what the various numbers refer to, but I think this
>puts a different light on the subject. -- Andrew Fuetterer c/o P O Box
>1074 Perry, Georgia 31069 912 987-6787 ** If It Ain't a Baby, You
>Ain't Pregnant **
>
>
>----------------------------------------------------------------------
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========================================================================
Paul Andrew Mitchell : Counselor at Law, federal witness
B.A., Political Science, UCLA; M.S., Public Administration, U.C. Irvine
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