Time: Mon Sep 22 12:13:55 1997 by usr09.primenet.com (8.8.5/8.8.5) with SMTP id MAA07155; Mon, 22 Sep 1997 12:05:05 -0700 (MST) Date: Mon, 22 Sep 1997 12:04:47 -0700 To: (Recipient list suppressed) From: Paul Andrew Mitchell [address in tool bar] Subject: SLS: Words of Art (fwd) Cc: MCCLOSL@towers.com Dear Clients, FYI. /s/ Paul Mitchell http://supremelaw.com <snip> > >*Jus Dare* >Words of Art > >From: MCCLOSL@towers.com >Subject: Words of Art > >The IRS constantly paints with its broad brush of nauseating innuendo, >because that's all they've got! That, and the intimidation factor that >works only with those who take their deliberately misleading word as >gospel. Note that everything Beene says is either (a) immaterial, and >off point, or (b) completely correct, and off point! > >Beene was so kind as to tell us that... "The laws requiring the filing >of tax returns and payment of taxes can be found in Title 26 of the >United States Code..." No shit, Sherlock! To wit, here's >what Title 26 actually has to say about such... > >------------------------------------------------------------------ > >November 27, 1996 > > > >Ms. Sharon House >Revenue Officer >Internal Revenue Service >190 Admiral Cochrane Drive >Suite #170 >Annapolis, Maryland 21401 > >Dear Ms. House: > >Thank you for taking the time to respond to my previous letter, which >requested: (1) the section(s) of the Internal Revenue Code (IRC) >requiring me to file a return; and (2) the section(s) of the IRC making >me liable for any tax. > >Your letter included a copy of portions of IRC Section 6011(a) and >Section 6012(a), and I assume therefore that these are the sections >which ostensibly apply to me. I note that the copies you provided are >from a 1987 edition of the IRC and that you did not provide any >information relating directly to liability. I have researched in the >1996 edition these as well as other sections of the IRC, and based on >this research my response to your request is detailed below. > > >SECTION 6011(a) > >This section states, in relevant part, > >"When required by regulations prescribed by the Secretary any person >made liable for any tax imposed by this title, or with respect to the >collection thereof, shall make a return or statement ..." > > -- and > >"Every person required to make a return or statement shall include >therein the information required by such forms or regulations." > >Therefore, Section 6011(a) clearly does not create a requirement for >every person to file, but only specific individuals (i.e., those made >liable). This section does not, however, establish the liability but >merely presumes it. > > >SECTION 6012(a) > >This section states, in relevant part, > >"Returns with respect to income taxes under subtitle A shall be made by >the following: (1)(A) Every individual having for the taxable year >gross income ..." > >Therefore, under this section, an "individual" is required to file >under specific circumstances with respect to subtitle A, and the >liability for any tax under subtitle A is established elsewhere in the >IRC (see below). In other words, the Section 6012(a) requirement for >returns to be made applies only to those who are made liable under >subtitle A. > > >SECTION 6001 > >Your letter did not mention Section 6001, which is the other IRC >section relating to some aspect of a filing requirement. This section >states, in relevant part, > >"Every person liable for any tax imposed by this title, or for the >collection thereof, shall keep such records, render such statements, >make such returns ... > > -- and > >"Whenever in the judgment of the Secretary it is necessary, he may >require any person, by notice served upon such person or by regulations, > to make such returns, render such statements, or keep such records..." > >Similar to Section 6011(a), a liability is not established but presumed >in this section. Therefore, it is clear from this section, as well as >those previously cited, that the requirement to file is not an >all-encompassing one, but is directly related to an explicit liability >for a tax. > > >LIABILITY FOR A TAX (AND STATEMENTS OF FACT) > >The sections of the IRC which actually establish a liability for a tax >are as follows: > >... Under Subtitle A (Income Taxes) >1. Section 402(d)(1)(D) makes liable for a separate tax the recipient >of lump sum distributions from employee benefit plans. > (I am not a recipient of a lump sum distribution from any employee >benefit plan.) > >2. Section 1461 makes liable every person required to deduct and >withhold any tax under Subchapter B. > (I do not deduct and withhold any tax under Subchapter B.) > >... Under Subtitle B (Estate and Gift Taxes) >3. Section 3405(d)(1) makes liable the payor of a designated >distribution from a pension or annuity. > (I am not a payor of a distribution from any pension or annuity.) > >4. Section 3505(a) and (b) make liable a lender, surety, or other >person that pays wages directly to an employee and that is >withholding. > (I do not pay wages to any employees.) > >... Under Subtitle D (Miscellaneous Excise Taxes) >5. Section 4401(c) makes liable each person who is engaged in the >business of accepting wagers. > (I am not engaged in the business of accepting wagers.) > >6. Section 4980(b) makes liable an employer maintaining a qualified >plan. > (I am not an employer maintaining a qualified plan.) > >... Under Subtitle E (Alcohol, Tobacco, and Certain Other Excise Taxes) > >7. Section 5005 makes liable the distiller or importer of distilled >spirits. > (I am not a distiller nor an importer of distilled spirits.) > >8. Section 5703 makes liable the manufacturer or importer of tobacco >products and cigarette papers and tubes. > (I do not manufacture or import tobacco products, cigarette papers or >tubes.) > > >CASE AUTHORITY > >"In the interpretation of statutes levying taxes, it is the established >rule not to extend their provisions by implication beyond the clear >import of the language used, or to enlarge their operation so as to >embrace matters not specifically pointed out. In case of doubt they >are construed most strongly against the government, and in favor of the >citizen." > -- Gould v. Gould, 245 U.S. 151 > >"Liability for taxation must clearly appear from statute imposing tax." > -- Highly v. Commissioner of Internal Revenue, 69 F. 2d 160 > >"...the taxpayer must be liable for the income tax. Tax liability is a >condition precedent to the demand. Merely demanding payment, even >repeatedly, does not cause liability." > -- Bothke v. Fluor Engineers & Contractors, 713 F. 2d 1405 > > >CONCLUSION > >Therefore, based upon my research and understanding of the Internal >Revenue Code, as well as the facts I have enumerated in the "Liability >for a Tax" section above, there is no section of the IRC which either >makes me liable for any tax or requires me to file a return. > >By my signature I attest that, to the best of my current knowledge and >understanding, all matters of law and fact set out herein are true and >accurate. With explicit reservation of all my unalienable rights and >without prejudice to same, > > >___________________________ ________________________________ >Signature Date > > * * * * * > >*Jus Dare* means "to give or to make the law." >This list deals with the perversion of the Supreme Court. > >To subscribe, send the message "add yourmailname.server" >in the body of a message to jus-dare-request@freedom.by.net >or contact Dave Delany <freedom@hancock.net> > >Visit us on the web: http://hancock.net/~freedom > >Dave Delany's Freedom House PO Box 212 Conklin NY 13748 >*Jus Dare* is a service of Hearthside Family Publications. > > ======================================================================== 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 3.0.3 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.]
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