Time: Wed Aug 20 10:32:11 1997
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Wed, 20 Aug 1997 09:53:59 -0700 (MST)
Date: Wed, 20 Aug 1997 12:53:39 -0400
Originator: heritage-l@gate.net
From: Paul Andrew Mitchell [address in tool bar]
To: pmitch@primenet.com
Subject: SLS: Anti-IRS Posters presented to federal jury
>Subject: SLS: Anti-IRS Posters presented to federal jury
>
>Dear Clients and Friends,
>
>The following is the text which comprised
>poster-size enlargements, with results
>of early research we did in 1991 to nail
>the IRS for violating numerous federal laws.
>
>The content of these posters was approved
>by the client, a former municipal court
>judge from California who was prosecuted
>for tax evasion and failure to file.
>
>/s/ Paul Mitchell
>http://www.supremelaw.com
> [This text is formatted in Courier 11, non-proportional spacing.]
>
>posters now follow:
>
> Defense Methodology
>
>+-----------------------------------------------------------------+
>| | Federal | Administrative | Paperwork |
>|Important | Register | Procedure | Reduction |
>|Questions | Act | Act | Act |
>| | (FRA) | (APA) | (PRA) |
>|-------------------------+----------+----------------+-----------|
>|What was intent of law? | | | |
>|-------------------------+----------+----------------+-----------|
>|What does law require? | | | |
>|-------------------------+----------+----------------+-----------|
>|Has IRS complied? | | | |
>|-------------------------+----------+----------------+-----------|
>|What if IRS has not? | | | |
>+-----------------------------------------------------------------+
>
>
> 1
>
>
> Table of Laws and Key Words
>
>+-----------------------------------------------------------------------+
>| | Internal | Federal | Administrative | Paperwork |
>| | Revenue | Register | Procedure | Reduction |
>| | Code | Act | Act | Act |
>| | (IRC) | (FRA) | (APA) | (PRA) |
>|---------------+----------+-------------+----------------+-------------|
>| Statutes | 26 USC | 44 USC 1501 | 5 USC 551 | 44 USC 3501 |
>|---------------+----------+-------------+----------------+-------------|
>| Date Enacted | 10/22/86 | 7/26/35 | 6/11/46 | 12/11/80 |
>|---------------+----------+-------------+----------------+-------------|
>| Regulations | | | | |
>|---------------+----------+-------------+----------------+-------------|
>| Forms | | | | |
>|---------------+----------+-------------+----------------+-------------|
>| Instructions | | | | |
>|---------------+----------+-------------+----------------+-------------|
>| Other, e.g. | | | | |
>| Schedules | | | | |
>+-----------------------------------------------------------------------+
>
>
> 2
>
>
> Definitions of Key Words
>
>a STATUTE is a law passed by Congress
>
>a REGULATION is a formal rule promulgated and codified
>in the Code of Federal Regulations (CFR)
>
>a FORM is an information collection request (ICR)
>(like Form 1040, Form 1040X, Form 1040A, etc.)
>
>INSTRUCTIONS are published rules for completing forms
>(like the Instructions for Form 1040)
>
>
> 3
>
>
> What is the "Code of Federal Regulations"?
>
>... complete codifications of the documents of each
>agency of the Government having general applicability
>and legal effect, issued or promulgated by the agency
>by publication in the Federal Register, or by filing
>with the Administrative Committee, and are relied upon
>by the agency as authority for, or are invoked or used
>by it in the discharge of its activities or functions,
>and are in effect ...
> [44 USC 1510]
>
>
> 4
>
>
> What is "general applicability"?
>
> ... every document or order which prescribes a penalty
> has general applicability and legal effect.
>
> [44 USC 1505(a)]
>
>
> 5
>
>
> What are the requirements of the Federal Register Act?
>
>Documents to be published in the Federal Register include:
>
>* proclamations and executive orders
>
>* documents having general applicability and legal effect
>
>* documents required to be published by Congress
>
>
>For purposes of this chapter (44 USC 1501 et seq.) every document
>or order which prescribes a penalty has general applicability and
>legal effect.
> [44 USC 1505]
>
>
> 6
>
>
> Has the IRS complied with the Federal Register Act?
>
>* Instructions for Form 1040 prescribe penalties but
> have never been published in the Federal Register
>
>* Form 1040 itself has never been published in the
> Federal Register
>
>* Schedules which attach to Form 1040 have never
> been published in the Federal Register
>
>
> 7
>
>
> Does the Federal Register Act protect the public?
>
> A document required to be published in the Federal
> Register is not valid as against a person who has not
> had actual knowledge of it until the duplicate
> originals or certified copies of the document have been
> filed with the Office of the Federal Register and a
> copy made available for public inspection.
>
> [44 USC 1507]
>
>
> 8
>
>
> What are the requirements of the APA?
>
>Each agency shall separately state and currently publish in the
>Federal Register for the guidance of the public:
>
>(A) descriptions of its central and field organization and the
> established places at which, the employees from whom, and the
> methods whereby, the public may obtain information, make
> submittals or requests, or obtain decisions; ...
>
>(C) rules of procedure, descriptions of forms available or the
> places at which forms may be obtained and instructions as to the
> scope and contents of all papers, reports or examinations.
>
>(D) substantive rules of general applicability adopted as authorized
> by law, and statements of general policy or interpretations of
> general applicability formulated and adopted by the agency; and
>
>(E) each amendment, revision, or repeal of the foregoing.
>
> [5 USC 552]
>
>
> 9
>
>
> How does the APA define a "rule"?
>
>"rule" means the whole or a part of an agency statement
>of general or particular applicability and future
>effect designed to implement, interpret, or prescribe
>law or policy or describing the organization,
>procedure, or practice requirements of an agency ....
>
> [5 USC 551(4)]
>
>
> 10
>
>
> What are the APA requirements for making rules?
>
> * general notice of proposed rule making published
> in the Federal Register
>
> * an opportunity for interested persons to
> participate in the rule making process
>
> * publication or service of a final substantive rule
> 30 days before its effective date
>
> * each agency shall give an interested person the
> right to petition for the issuance, amendment, or
> repeal of a rule
>
> [5 USC 553]
>
>
> 11
>
>
> Has the IRS complied with the APA?
>
>* neither Forms 1040 (1040X, 1040EZ, 1040A) nor their
> instructions have ever been published in the Federal
> Register, whether
>
> * as a form to be completed by 10 or more persons,
> * as instructions as to the scope and content of reports,
> * as proposed or final substantive rules, or
> * as amendments, revisions, or repeals of the foregoing
>
>* opportunities have not been published for interested persons
> to participate in making, revising, or repealing rules for
> Form 1040 or its instructions from 1946 until now
>
>* the IRS central and field organizations have not been
> published in the Federal Register as such for 15 years
>
>* amendments and revisions to the IRS central and field
> organizations have not been published as such for 15 years
>
>
> 12
>
>
> Does the APA protect the public?
>
> ... a person may not in any manner be required to
> resort to, or be adversely affected by, a matter
> required to be published in the Federal Register and
> not so published.
> [5 USC 552(a)(1)]
>
>
> 13
>
>
> What are the purposes of the Paperwork Reduction Act?
>
>* minimize the Federal paperwork burden
>
>* minimize the cost to the Federal government of collecting,
> maintaining, using and disseminating information
>
>* maximize the usefulness of the information collected
>
>* coordinate and integrate Federal information policies and
> practices
>
>* eliminate unnecessary duplication
>
>* ensure that automated data processing and telecommunications
> technologies are acquired and used by the Federal government
>
> * to improve its services and program management
>
> * to increase productivity
>
> * to reduce the paperwork burden for the public
>
>* to "regulate the regulators" by assigning enforcement
> responsibilities to the public at large
>
> [44 USC 350l]
>
>
> 14
>
>
> What are the requirements of the PRA?
>
>* submit recordkeeping requirements and information collection
> requests (ICR's) to the Office of Management and Budget (OMB)
>
>* obtain OMB approval of these requirements and requests
>
>* display an OMB "control number" and its expiration date
>
> * on the face of information collection requests
>
> * in the text of recordkeeping requirements
>
> -or-
>
>* display a printed statement why none is required
>
>
>* there is a 3-year limit on any OMB control number
>
> [44 USC 3507]
>
>
> 15
>
>
> What is a "recordkeeping requirement"?
>
> The term "recordkeeping requirement" means a
> requirement imposed by an agency on persons to maintain
> specific records.
> [44 USC 3502]
>
> What is an "information collection request"?
>
> The term "information collection request" means a
> written report form, application report form, schedule,
> questionnaire, reporting or recordkeeping requirement,
> collection of information requirement, or other similar
> method calling for the collection of information.
>
> [44 USC 3502]
>
>
> 16
>
>
> How do the PRA regulations define "display"?
>
>"Display" is defined to mean:
>
>In the case of forms, questionnaires, instructions, and other
>written information collection requests individually distributed
>to potential respondents, to print the OMB control number and,
>unless OMB determines it to be inappropriate, the expiration date
>in the upper right hand corner of the front page of the request.
>
> [5 CFR 1320.7(e)(1)]
>
>
> 17
>
>
> Has the IRS complied with the PRA?
>
>* the published table of OMB control numbers for the IRC does
> not display any expiration dates in the CFR regulations
>
>* the Forms 1040 fail to display expiration dates or any
> explanations why these dates are missing
>
>* most of the regulations fail to display OMB control numbers
> and expiration dates in the body of their text
>
>* only two (2) regulations could be found which display OMB
> control numbers in the body of their text:
>
> * 26 CFR 1.860-2 and 26 CFR 1.1441-2
>
>* the instructions for Form 1040 display neither the required
> OMB control numbers nor the required expiration dates
>
>* the instructions for Form 1040 fail to display any statement
> why OMB control numbers and expiration dates are not required
>
>
> 18
>
>
> Does the PRA protect the public?
>
> Notwithstanding any other provision of law, no person
> shall be subject to any penalty for failing to maintain
> or provide information to any agency if the information
> collection request involved was made after December 31,
> 1981, and does not display a current control number
> assigned by the Director of OMB, or fails to state that
> such request is not subject to this chapter.
>
> [44 USC 3512]
>
>
> 19
>
>
> In the words of President Carter ...
>
>"The act I'm signing today will not only regulate the regulators,
>but it will also allow the President and the OMB to gain better
>control over the Federal Government's appetite for information
>from the public. For the first time, it allows OMB to have the
>final word on many of the regulations issued by the Government.
>It also ensures that the public need not fill out forms nor keep
>records which are not previously approved by OMB."
>
> Presidential Documents
> Administration of Jimmy Carter
> December 11, 1980 at 2795
>
>
> 20
>
>
> # # #
>
>
>
>
>========================================================================
>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 toolbar] : 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.]
>
>
========================================================================
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.
========================================================================
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