Time: Mon Feb 17 14:01:46 1997 by primenet.com (8.8.5/8.8.5) with SMTP id JAA08286; Mon, 17 Feb 1997 09:44:20 -0700 (MST) Date: Mon, 17 Feb 1997 13:59:35 -0800 To: (Recipient list suppressed) From: Paul Andrew Mitchell [address in tool bar] Subject: SLS: "Under Protest" on tax returns Tax Report The Wall Street Journal Wednesday, January 19, 1994 Vol. CXXX No. 13 TWO WORDS lead to a courtroom battle between a tax protester and the IRS. Do you have a right to protest when filing your federal tax return? That was the question in a recent case pitting Lawrence P. McCormick of Brooklyn, N.Y., against the IRS. Mr. McCormick filed his 1991 return on April 15, 1992. Beneath his signature, he wrote "under protest." The IRS refused to accept the return and charged him penalties for a frivolous filing and a late return. But U.S. District Court Judge Jack B. Weinstein sided with Mr. McCormick. "A taxpayer need not suffer in silent acquiescence to a perceived injustice," the judge wrote. Mr. McCormick didn't change the meaning of anything on the return by adding those two words of protest. Instead, Mr. McCormick "properly exercised his first amendment right to protest" while still complying with his obligation to file a timely tax return, the judge said. A protest is "an expression of grievance, seeking redress that the Internal Revenue Service may not throttle or mute by threats of penalties." Comments by Paul Mitchell: The term "Under Protest" is recognized in the U.C.C. as a valid and sufficient reservation of all Rights not previously waived. Without reading the court's opinion in this case, I cannot tell whether the court understood the true meaning of this phrase, or not. It is delightful to see that the phrase passes constitutional muster solely on the strength of the First Amendment. /s/ Paul Mitchell ======================================================================== Paul Andrew, Mitchell, B.A., M.S. : Counselor at Law, federal witness email: [address in tool bar] : Eudora Pro 3.0 on Intel 80586 CPU web site: http://www.supremelaw.com : library & law school registration 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 ========================================================================
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