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My page is based on http://www.GIVEMELIBERTY.ORG where no authorship is claimed. Lawyerdude improves upon the work here.

Instant message me: I am lawyerdude1989 on Yahoo instant messenger. I am dlawyedude on msn messenger.

My most useful web pages and my most popular web pages are these following pages:

4. List of the 30 most important criminal court motions. They are listed in Lawyerdude’s Bill of Rights for Criminal Defendants in jail. This is my New Standard by which to measure effectiveness of counsel. Make your appointed lawyer toe the line: http://www.circuitlawyer.8m.com/5635.html

6. Courtroom assertiveness 101: How to be assertive in court. Scripts for the Pro Se litigant:

8. Were you strip searched? Sue em! http://www.circuitlawyer.8m.com/5728.html Do they do a strip search anus check every time you go to the law library? Did your jail not have a law library?

26. Lawyerdude's library. A prioritized reading list. A list of books that farm folk and an enlightened populace should read. Some of these books justify weekly or monthly review - like your Bible - for your own defense. www.lawyerdude.netfirms.com/library.html

Butchers' Union Co. v. Crescent City Co. (1872) http://www.lawyerdude.8m.com/5093.html 1 111 U.S.746, 757 The slaughterhouse cases. Worst decision in supreme court history. 2

Flint v. Stone Tracy Co., 220 U.S. 107, 55 L.Ed. 389, 31 Sup.Ct.Rep. 342, Ann. Cas 1

2. This Right is the People's non-violent, peaceful means to procuring a remedy to their grievances without having to depend on – or place their trust in -- the government's willingness to respond to the People's petitions and without having to resort to violence.

3. As our Founding Fathers explicitly noted, retaining and keeping in our possession the money that we would otherwise have turned over to the government is the only real practical, non-violent method to corral those that have seized power from the People without the People's consent:

"If money is wanted by Rulers who have in any manner oppressed the People, they may retain it until their grievances are redressed, and thus peaceably procure relief, without trusting to despised petitions or disturbing the public tranquility." - "Continental Congress To The Inhabitants Of The Province Of Quebec." Journals of the Continental Congress. 1774 -1789. Journals 1: 105-13.

4. From 1999 thru 2002 the People have properly petitioned for a Redress of Grievances

Core legal fact: The income was never meant to tax wages. It does not tax wages now.

5. The word “income” has a special meaning in the law. It is money coming from a stream generated by money as opposed to wages. The purpose was to tax the money stream - not labor. The tax was meant to be painless for laborers. The intent was to go to the money streams to get money. Authority:

Cited correctly by Irwin Schiff: Merchants v Smietanka (1921) : This case has 3 lines that succinctly explain why wages aint income - from 100 years ago. I explain it better in my other links, but Smeitanka proves the truth of what I say at my link. Here is Merchants v Smietanka :

Here is my main tax page and list of the top 100 tax cases: If you want to understand tax law, then read all of these 100 cases. This is what you would study in law school: http://www.lawyerdude.8m.com/5273.html

6. Lawyerdude says that the legislature may not change the definition of the word “income” . They may not change the meaning of any word. Congress must write in English. The words are already defined. The word “income” is even more unchangeable because that word has a 1000 year history. In 1066 the Normans brought some Nordic strength to England. They brought the law of lex - as opposed to the crappy Roman law. The word “income” has had a constant meaning since that time.

7. Section 61(a) of the Internal Revenue Code defines "gross income" as "all income" from whatever source derived, but does not define "income." [See 26 U.S.C. section 61(a)].

8. Lawyerdude analyzes Eisner v. Macomber (1920) 252 US 189 here: http://www.lawyerdude.8k.com/eisner.html and explains how this case defines incomes. The Supreme Court held that Congress cannot by any definition it may adopt conclude what "income" is, since it cannot by legislation alter the Constitution, from which alone it derives its power to legislate, and within whose limitations alone that power can be lawfully exercised.

9. The definition of income as it appears in Section 61(a) is based upon the 16th Amendment and that the word is used in its constitutional sense. House Report No. 1337; Senate Report No. 1622; U.S. Code Cong. and Admin. News, 83rd Congress, 2nd Session, pages 4155 and 4802, respectively, 1954. Too bad we don’t have a link for that.

10. The United States Supreme Court has defined the term “income” for purposes of all income tax legislation as: The gain derived from capital, from labor or from both combined, provided it include profit gained through a sale or conversion of capital assets. [Lawyerdude says: the income from profit produced by labor is taxable. The income from labor is not wages. The income from labor is the income to the factory at which the laborer earns his wages. The factory has an income. The laborer has wages. They are both paid in money. Only the former is taxable. Wages are not income. Income comes from capital and hired labor.]

"…Whatever difficulty there may be about a precise scientific definition of ‘income,' it imports, as used here, something entirely distinct from principal or capital either as a subject of taxation or as a measure of the tax; conveying rather the idea of gain or increase arising from corporate activities." - Doyle v. Mitchell Brothers Co., 247 U.S. 179, 185, 38 S.Ct. 467 (1918)

"This court had decided in the Pollock Case that the income tax law of 1894 amounted in effect to a direct tax upon property, and was invalid because not apportioned according to populations, as prescribed by the Constitution. The act of 1909 avoided this difficulty by imposing not an income tax, but an excise tax upon the conduct of business in a corporate capacity, measuring, however, the amount of tax by the income of the corporation… Flint v. Stone Tracy Co., 220 U.S. 107, 55 L.Ed. 389, 31 Sup.Ct.Rep. 342, Ann. Cas."

The tenuous proposition that wages are not taxable because the capital gain on wages is zero

12. The term "corporation" as used above infers a federally chartered and not a state chartered corporation.

b. an agency, department, commission, board, or other entity of the United States; or

15. Individuals as defined in Subtitle A of the Internal Revenue Code and in 26 CFR §1.1441-1 are not federal corporations, and therefore cannot have "profit" or "gain" as constitutionally defined above.

17. There is a difference between gross receipts and gross income. (See Common knowledge)

12. The United States Supreme Court recognizes that one's labor constitutes property.

18. The United States Supreme Court stated in Butchers' Union Co. v. Crescent City Co. (1872) http://www.lawyerdude.8m.com/5093.html 111 U.S.746, 757 (concurring opinion of Justice Fields) (1883), that:It has been well said that, "The property which every man has in his own labor, as it is the original foundation of all other property, so it is the most sacred and inviolable."

19. The United States Supreme Court recognizes that contracts of employment constitute property. See the big 5 cases plus the slaughterhouse cases:; Butchers' Union Co. v. Crescent City Co., 111 U.S. 746, 757 (concurring opinion of Justice Fields) (1883)]

"The principle is fundamental and vital. Included in the right of personal liberty and the right of private property--partaking of the nature of each--is the right to make contracts for the acquisition of property. Chief among such contracts is that of personal employment, by which labor and otherservices are exchanged for money or other forms of property."

21. The United States Supreme Court recognizes that a contract for labor is a contract for the sale of property. Authority: Stratton’s, Doyle, SoPac v Lowe, Eisner, Merchants’, Butcher’s Union.

22. The United States Supreme Court has stated in Adair v. United States, 208 U.S. 161, 172 (1908)

In our opinion that section, in the particular mentioned, is an invasion of the personal liberty, as well as of the right of property, guaranteed by that Amendment (5^th Amendment). Such liberty and right embraces the right to make contracts for the purchase of the labor of others and equally the right to make contracts for the sale of one's own labor.

23. Congress recognizes at Section 64 of the Internal Revenue Code that "ordinary income" is a gain from the sale or exchange of property. (See 26 U.S.C. 64.) [Lawyerdude says that gain from the sale of property does not apply to the sale of labor and there fore does not subscribe to this argument]

24. If one has no gain, one would have no income in a constitutional sense. If one has no income, one would have no "gross income." In the absence of "gross income," one would not be required to make a return under Section 6012 of the Internal Revenue Code. (See 26 U.S.C. 6012.)

25. Section 6017 of the Internal Revenue Code requires individuals, other than nonresident alien individuals, to make a return if they have net earnings from self-employment of $400 or more. 31. The term "net earnings from self-employment" is defined at Section 1402(a) of the Internal Revenue Code as follows: "The term ‘net earnings from self-employment' means the gross income derived by an individual from any trade or business carried on by such individual . . . ." [See 26 U.S.C.1402(a)]

26. In the absence of "gross income," one would not have more than $400 of "net earnings from self employment." [See 26 U.S.C. 1402(a)]

27. The "taxable income" upon which the income tax is imposed in Section 1 of the Internal Revenue Code is defined at Section 63 of the Internal Revenue Code. (See 26 U.S.C. Sections 1 and 63.)

28. The term "taxable income" is defined differently for those who itemize deductions and those who

35. For those who do itemize deductions, the term "taxable income" means "gross income" minus the

deductions allowed by Chapter 1 of the Internal Revenue Code, other than the standard

36. For those who do not itemize deductions, the term "taxable income" means "adjusted gross

income" minus the standard deduction and the deduction or personal exemptions provided in

37. For individuals, the term "adjusted gross income" means gross income minus certain deductions.

38. In the absence of "gross income" an individual would have no "adjusted gross income" and no

39. In the absence of taxable income, no tax is imposed under Section 1 of the Internal Revenue

40. Employment taxes are contained in Subtitle C of the Internal Revenue Code. (See Title 26,

41. The taxes imposed in Subtitle C of the Internal Revenue Code are different than the taxes

imposed in Subtitle A of the Internal Revenue Code. (See Title 26, United States Code, index.)

42. The Federal Insurance Contributions Act (FICA) tax contained in Subtitle C at Section 3101 of the

Internal Revenue Code is imposed on the individual's "income." (See 26 U.S.C. 310 1.)

43. The rate of the tax set out at Section 3101 of the Internal Revenue Code is a percentage of the

44. The term "income" as used at Section 3101 of the Internal Revenue Code is the same income as

used in Subtitle A of the Internal Revenue Code. (See 26 U.S.C. 3101; Title 26, United States

45. If one has no income, one is not subject to the tax imposed at Section 3101 of the Internal

46. The Federal Insurance Contributions Act (FICA) tax on employers contained in Subtitle C at

Section 3111 of the Internal Revenue Code is an excise tax on employers with respect to their

47. At Section 3402 of the Internal Revenue Code, employers are directed to withhold from wages

paid to employees, a tax determined in accordance with tables prescribed by the Secretary of the

48. Congress does not identify the Section 3402 "tax determined" as either a direct tax, an indirect

49. Congress made the employer liable for the Section 3402 tax at Section 3403 of the Internal

50. At Section 3501 of the Internal Revenue Code, Congress directed the Secretary of the Treasury

to collect the taxes imposed in Subtitle C and pay them into the Treasury of the United States as

51. Congress has not anywhere imposed the tax described at Section 3402 of the Internal Revenue

52. At Section 31 of the Internal Revenue Code, the amount of the Section 3402 tax on wages is

allowed as a credit against the income tax imposed in Subtitle A. (See 26 U.S.C. Sections 1 and

53. If one does not have any tax imposed at Subtitle A for any reason whatsoever, the law enacted

by Congress at Section 3402(n) of the Internal Revenue Code constitutes an exemption of the tax

described at Section 3402(a) of the Internal Revenue Code. (See 26 U.S.C. Sections 3402.)

54. A typical American family works until noon of every working day just to pay its alleged tax

obligations. (See "Compilation of Tax Facts" by freelance writer John MacIntyre, published in

Southwest Airlines Spirit Magazine, 1999 ed., v. 4, hereinafter "Tax Facts," p. 154.)

55. The typical American family pays more in taxes than they spend on food, clothing, and housing

58. Over 1/2 of Americans are paying some sort of tax professional to help them comply with alleged

59. Each year the Internal Revenue Service sends out approxim ately 8 billion pages of tax forms and

60. Americans spend approximately 5.4 billion labor hours and $200 billion dollars per year

attempting to comply with alleged tax requirements, which is more time and money than it takes

to produce every car, truck, and van each year in the United States. (See Tax Facts.)

61. In 1913, the average American family had to work only until January 30th before earning enough

62. The average American family had to work all the way through May 12th in order to pay their

63. Economist Daniel J. Mitchell recently observed that: "[Medieval serfs] only had to give the lord of

the manor a third of their output and they were considered slaves. So what does that make us?"

64. The average Wisconsin citizen had to work until May 9th this year to pay all alleged tax

66. The 13th Amendment to the U.S. Constitution states: "Neither slavery nor involuntary servitude,

except as a punishment for crime whereof the party shall have been duly convicted, shall exist

within the United States, or any place subject to their jurisdiction. Congress shall have power to

67. If Congress can constitutionally tax a man's labor at the rate of 1%, then Congress is free, subject

68. "Peonage" is a condition of servitude compelling a man or woman to perform labor in order to pay

off a debt. (See Black's Law Dictionary, 6th Ed., West Publishing Co. 1990, p. 1135.)

69. The Federal Reserve Act was passed in 1913, within a few months of the ratification of the

Sixteenth Amendment that allegedly authorized a tax on the incomes of most Americans.

70. The Federal Reserve Act al lowed the U.S. government to borrow large sums of money from

private banking institutions at interest, and thereby potentially create a large public debt.

71. U.S. Congress' inability to balance the federal budget or lack of fiscal discipline could create large

72. The result of increasing public debt must be an increase in income tax revenues to pay off the

73. An increase in income tax revenues would require a larger percentage of the wage (labor) income

of average Americans to be extracted as income tax, because more than half of federal income

tax revenues derive from personal income taxes rather than corporate income taxes.

74. There is an incentive for politicians to buy votes with borrowed money that will be paid off by

75. Requiring unborn children of tomorrow paying off extravagances of today at interest amounts to

taxation without representation, which was the very reason our country rebelled from Great

76. Thomas Jefferson, one of our founding fathers and author of our Declaration of Independence,

"I sincerely believe... that banking establishments are more dangerous than standing

armies, and that the principle of spending money to be paid by posterity under the name

of funding is but swindling futurity on a large scale." --Thomas Jefferson to John Taylor,

"Funding I consider as limited, rightfully, to a redemption of the debt within the lives of a

majority of the generation contracting it; every generation coming equally, by the laws of

subsistence, unencumbered by their predeces sors, who, like them, were but tenants for

"[The natural right to be free of the debts of a previous generation is] a salutary curb on

the spirit of war and indebtment, which, since the modern theory of the perpetuation of

debt, has drenched the earth with blood, and crushed its inhabitants under burdens ever

"We believe --or we act as if we believed--that although an individual father cannot

alienate the labor of his son, the aggregate body of fathers may alienate the labor of all

their sons, of their posterity, in the aggregate, and oblige them to pay for all the

enterprises, just or unjust, profitable or ruinous, into which our vices, our passions or our

personal interests may lead us. But I trust that this proposition needs only to be looked at

by an American to be seen in its true point of view, and that we shall all consider

ourselves unauthorized to saddle posterity with our d ebts, and morally bound to pay them

ourselves; and consequently within what may be deemed the period of a generation, or

the life of the majority." --Thomas Jefferson to John Wayles Eppes, 1813. ME 13:357

"It is incumbent on every generation to pay its own debts as it goes. A principle which if

acted on would save one-half the wars of the world." --Thomas Jefferson to A. L. C.

"To preserve [the] independence [of the people,] we must not let our rulers load us with

perpetual debt. We must make our election between economy and liberty, or profusion

and servitude. If we run into such debts as that we must be taxed in our meat and in our

drink, in our necessaries and our comforts, in our labors and our amusements, for our

callings and our creeds, as the people of England are, our people, like them, must come

to labor sixteen hours in the twenty-four, give the earnings of fifteen of these to the

government for their debts and daily expenses, and the sixteenth being insufficient to

afford us bread, we must live, as they now do, on oatmeal and potatoes, have no time to

think, no means of calling the mismanagers to account, but be glad to obtain subsistence

by hiring ourselves to rivet their chains on the necks of our fellow-sufferers." --Thomas

77. With an unlimited source of credit in the Federal Reserve, and an ability to claim any percentage

of the income of the Average American in income taxes, the growth of the federal government

and the smothering and complete extinguishment of liberty is inevitable given the vagaries and

78. "Peonage" is a form of involuntary servitude prohibited by the Thirteenth Amendment to the

Constitution of the United States. [See Clyatt v. United States, 197 U.S. 201 (1905)]

79. The U.S. Congress abolished peonage in 1867. (See 42 U.S.C. 1994; R.S. Section 1990, Act of

80. Holding or returning any person to a condition of peonage is a crime under 18 U.S.C. 1581. (See

81. Involuntary servitude means a condition of servitude in which the victim is forced to work for

another by use or threat of physical restraint or injury, or by the use or threat of coercion through

law or legal process. [See Clyatt v. United States, 197 U.S. 201 (1905) ; Bailey v. Alabama, 219

82. If an American stops turning over the fruits of his or her labor to the federal government in the

form of income tax payments, he suffers under the risk of possible criminal prosecution and

Tax Honesty Movement believes that Congress has no authority to tax humans outside the Dist of Columbia

1. At Section 7608(a) of the Internal Revenue Code, Congress set forth the authority of internal

revenue officers with respect to enforcement of Subtitle E and other laws pertaining to liquor,

2. At Section 7608(b) of the Internal Revenue Code, Congress set forth the authority of internal

revenue officers with respect to enforcement of laws relating to internal revenue other than

3. The only persons authorized to enforce Subtitle A are special agents and investigators. [See 26

4. The term "person" as that term is used in In ternal Revenue Code Section 6001 and 6011 is

5. Internal Revenue Code Section 7701(a)(1) states: "The term person shall be construed to mean

and include an individual, a trust, estate, partnership, association, company or corporation." [(See

6. Trusts, estates, partnerships, associations, companies and corporations do not have arms and

legs, do not get married, do not eat, drink and sleep, and are not otherwise included in what one

7. Internal Revenue Code Section 6012(a) states that: "(a)General Rule. 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 which equals or exceeds the exemption amount or more . . . ."

8. Internal Revenue Code Section 1 imposes a tax on the taxable income of certain "persons" who

9. The "individual" mentioned in Internal Revenue Code Section 6012 is the same individual as

mentioned in Internal Revenue Code Section 1. (See 26 U.S.C. Sections 1 and 6012.)

10. The "individual" mentioned by Congress in Internal Revenue Code Section 6012 and Internal

Revenue Code Section 1 is not defined anywhere in the Internal Revenue Code. (See 26 U.S.C.

11. 26 C.F.R. 1.1 -1 is the Treasury Regulation that corresponds to Internal Revenue Code Section 1.

12. At 26 C.F.R. 1.1 -1(a)(1), the individuals identified at Section 1 of the Internal Revenue Code are

those individuals who are either citizens of the United States, residents of the United States, or

13. The "residents" and "citizens" identified in 26 C.F.R. 1.1 - 1(a)(1) are mutually exclusive classes.

14. As used in 26 C.F.R. Sec. 1.1 -1, the term "resident" means an alien. (See 26 C.F.R. 1.1-1.)

15. 26 C.F.R. 1.1 -1(c) states that: "Every person born or naturalized in the United States, and subject

16. A person who is born or naturalized in the United States but not subject to its jurisdiction, is not a

17. On April 21, 1988, in the United States District Court, Southern District of Indiana, Evansville

Division, in the case of United States v. James I. Hall, Case No. EV 87-20-CR, IRS Revenue

Officer Patricia A. Schaffner, testified under penalties of perjury that the terms "subject to its

jurisdiction" as used at 26 C.F.R. 1.1 -1(c) meant being subject to the laws of the country, and that

meant the "legislative jurisdiction" of the United States. (See "Judicial Tyranny and Your Income

18. In the same case, Patricia A. Schaffner testified under oath the term "subject to its jurisdiction"

could have no other meaning than the "legislative jurisdiction" of the United States. (See "Judicial

Tyranny and Your Income Tax," Jeffrey A. Dickstein, J.D., Custom Prints 1990, Appendix B, pp.

19. When Patricia A. Schaffner was asked to tell the jury what facts made Mr. Hall subject to the

"legislative jurisdiction" of the United States, the prosecutor, Assistant United States Attorney

Larry Mackey objected, and the court sustained the objection. (See "Judicial Tyranny and Your

Income Tax," Jeffrey A. Dickstein, J.D., Custom Prints 1990, Appendix B, pp. 309 -357.)

20. The Internal Revenue Service is never required by the Federal courts to prove facts to establish

whether one is subject to the jurisdiction of the United States. (See "Judicial Tyranny and Your

Income Tax," Jeffrey A. Dickstein, J.D., Custom Prints 1990, Appendix B, pp. 309 -357.)

21. The United States Department of Justice and United States Attorneys, and their assistants,

always object when an alleged taxpayer demands the Government prove that they are subject to

the jurisdiction of the United States, and the federal courts always sustain those objections, which

means that the federal courts routinely prohibit the introduction of potentially exculpatory

22. The IRS has been directed to maintain a system of financial records on all federal judges, all IRS

Criminal Investigation Division Special Agents, and all U.S. Attorneys, which records cannot be

accessed by the subject(s) under the FOIA or Privacy Act. ( See Treasury System of Records

46.002 as identified in Treasury/IRS Privacy Act of 1974 Resource Document #6372)

23. Unless specifically provided for in the United States Constitution, the federal government does

not have legislative jurisdiction in the states. [See United States v. Lopez, 514 US 549 (1995)]

24. 40 U.S.C. §255 identifies the only method by which the federal government may acquire

legislative jurisdiction over a geographic area within the outer limits of a state of the Union, which

25. On December 15, 1954, an interdepartmental committee was commissioned on the

recommendation of the Attorney General of the United States, Herbert Brownell, Jr., and

approved by President Eisenhower and his cabinet, named the Interdepartmental Committee for

the Study of Jurisdiction Over Federal Areas Within the States, and charged with the duty of

studying and reporting where the United States had legal authority to make someone subject to

its jurisdiction. (See "Jurisdiction over Federal Areas Within the States: Report of the

Interdepartmental Committee for the Study of Jurisdiction over Federal Areas Within the States,"

26. In June of 1957, the "Interdepartmental Committee for the Study of Jurisdiction over Federal

Areas Within the States" issued "Part II" of its report entitled "Jurisdiction Over Federal Areas

a. "The Constitution gives express recognition to but one means of Federal acquisition of

legislative jurisdiction -- by State consent under Article I, section 8, clause 17... Justice

jurisdiction, and that if this mode is not pursued, no transfer of jurisdiction can take

b. "It scarcely needs to be said that unless there has been a transfer of jurisdiction (1)

pursuant to clause 17 by a Federal acquisition of land with State consent, or (2) by

cession from the State to the Federal Government, or unless the Federal Government

has reserved jurisdiction upon the admission of the State, the Federal Government

possesses no legislative jurisdiction over any area within a State, such jurisdiction being

for exercise by the State, subject to non- interference by the State with Federal

c. "The Federal Government cannot, by unilateral action on its part, acquire legislative

jurisdiction over any area within the exterior boundaries of a State," (See Report, p. 46.)

d. "On the other hand, while the Federal Government has power under various provisions

of the Constitution to define, and prohibit as criminal, certain acts or omissions occurring

anywhere in the United States, it has no power to punish for various other crimes,

jurisdiction over which is retained by the States under our Federal -State system of

government, unless such crime occurs on areas as to which legislative jurisdiction has

28. The phrase "subject to their jurisdiction" as used in the Thirteenth Amendment means subject to

both the jurisdiction of the several states of the union and the United States. (See U.S. Const.

29. The "subject to its jurisdiction" component of the definition of citizen set out at 26 C.F.R. 1.1-1(c)

has a different meaning than the phrase "subject to their jurisdiction" as used in the Thirteenth

Amendment to the Constitution of the United States. (See 26 C.F.R. 1.1-1(c); U.S. Const. amend

31. The term "foreign" means anything outside of the legislative jurisdiction of the Congress, which

means anything outside of federal property ceded, in most cases, to the federal government by

32. A Treasury Regulation cannot create affirmative duties not otherwise imposed by Congress in the

underlying statute, corresponding Internal Revenue Code section. [See C.I.R. v. Acker , 361 U.S.

33. Congress defined a "taxpayer" at Section 7701(a)(14) of the Internal Revenue Code, as any

34. "Subject to" is defined in Black's Law Dictionary, Sixth Edition, page 1425 as:

"Liable, subordinate, subservient, inferior, obedient to; governed or affected by; provided

that; provided; answerable for." Homan v. Employers Reinsurance Corp., 345 Mo. 650,

35. Based on the above definition of "subject to", use of the term "taxpayer" in describing anyone

creates a presumption of liability for tax on the part of the person being referred to.

36. The IRS uses the term "taxpayer" to refer to everyone, including those not necessarily subject to

"A reasonable construction of the taxing statutes does not include vesting any tax official

with absolute power of assessment against individuals not specified in the states as a

person liable for the tax without an opportunity for judicial review of this status before the

appellation of 'taxpayer' is bestowed upon them and their property is seized..."

38. Based on the above, it is a violation of due process and a violation of delegated authority for any

IRS tax official to refer to any person as a "taxpayer" who does not first identify him or herself as

39. The federal courts, in the case of Long v. Rasmussen, 281 F. 236 (1922) stated at 238:

"The revenue laws are a code or system in regulation of tax assessment and collection.

They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No

procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their

rights and remedies in due course of law. With them Congress does not assume to deal,

"The distinction between persons and things within the scope of the revenue laws and

40. One who is not a citizen, resident, or non-resident alien, is not an individual subject to the tax

imposed by Section 1 of the Internal Revenue Code. (See 26 U.S.C. 1; 26 C.F.R. 1.1-1.)

41. An individual who is not subject to the tax imposed by Section 1 of the Internal Revenue Code, is

not an individual required to make a return under the Requirement of Internal Revenue Code

42. The Supreme Court, in the dissenting opinion of Judge Harlan in the case of Downes v. Bidwell,

"The idea prevails with some, indeed it has found e xpression in arguments at the bar,

that we have in this country substantially two national governments; one to be maintained

under the Constitution, with all of its restrictions; the other to be maintained by Congress

outside the independently of that instrument, by exercising such powers [of absolutism]

as other nations of the earth are accustomed to…I take leave to say that, if the principles

thus announced should ever receive the sanction of a majority of this court, a radical and

mischievous change in o ur system of government will result. We will, in that event, pass

from the era of constitutional liberty guarded and protected by a written constitution into

an era of legislative absolutism. It will be an evil day for American liberty if the theory of a

government outside the supreme law of the land finds lodgment in our constitutional

jurisprudence. No higher duty rests upon this court than to exert its full authority to

43. The jurisdiction that Honorable Justice Harlan above was referring to where "legislative

absolutism" would or could reign was in areas subject to the legislative jurisdiction of the U.S.

government, which includes the District of Columbia, federal enclaves within the states, and U.S.

44. The Internal Revenue Manual says the following, in Section 4.10.7.2.9.8 (05-14-1999):

Decisions made at various levels of the court system are considered to be interpretations

of tax laws and may be used by either examiners or taxpayers to support a position.

Certain court cases lend more weight to a position than others. A case decided by the

U.S. Supreme Court becomes the law of the land and takes precedence over decisions

of lower courts. The Internal Revenue Service must follow Supreme Court decisions. For

45. The Internal Revenue Service, in its responsive letters to tax payers, routinely and chronically

violates the above requirements by citing cases below the Supreme Court level, which do not

2. 26 U.S.C. 7203 makes it a federal crime not to keep the records required under section 6001.

3. The records required under 26 U.S.C. 6001 contain information that will appear on the tax returns

4. The Fifth Amendment prohibits the government from compelling an American to be a witness

"In connection with my investigation of your tax liability I would like to ask you some

questions. However, first I advise you that under the fifth Amendment to the Constitution

of the United States I cannot compel you to answer any questions or to submit any

information. If such answers or information might tend to incriminate you in any way, I

also advise you that anything which you say and any documents which you submit may

be used against you in any criminal proceeding which may be undertaken. I advise you

further that you may, if you wish, seek the assistance of an attorney before responding."

6. The Privacy Act and Paperwork Reduction Act notices currently used by the IRS provides that the

information provided in the preparation of a tax return can go to the Department of Justice who

prosecutes criminal cases against the filers of tax returns. (See IRS Form 1040 and Instruction

7. The United States Attorneys' Bulletin, April 1998 edition, contained an article written by Joan

Bainbridge Safford, Deputy United States Attorney, Northern District of Illinois, entitled: "Follow

That Lead! Obtaining and Using Tax Information in a Non-Tax Case," hereinafter "Follow that

"In any criminal case where financial gain is the prominent motive, tax returns and return

information can provide some of the most significant leads, corroborative evidence, and

"In even the most straightforward fraud case, the usefulness of tax returns should be

apparent . . . the tax return information provides a statement under penalty of perjury

which may either serve as circumstantial evidence of the target' misrepresentation of his

economic status or as helpful cross-examination material . . . Disclosure of tax returns

10. The Disclosure, Privacy Act, and Paperwork Reduction Act Notice set out in the IRS Form 1040

"[W]e may disclose your tax information to the Department of Justice, to enforce the tax

laws, both civil and criminal, and to cities, states, the District of Columbia, U.S.

Commonwealths or possessions, and certain foreign governments to carry out their tax

11. Tax returns are used by the IRS to develop civil and criminal cases against the filers of the tax

12. Tax returns of a filer are used as evidence against the filer in both civil and criminal income tax

13. The United States Supreme Court has held that a fifth amendment privilege exists against

requiring a person to admit or deny he has documents which th e government believes is related

14. The Fifth Amendment provides an absolute defense to tax crimes. (See United States v. Heise,

709 F.2d 449, 450 (6th Cir. 1983); Garner v. United States , 424 U.S. 648, 662-63 (1976).)

15. The U.S. Court of Appeals for the 10th Circuit took the position in U.S. v. Conklin, (1994), WL

504211, that the filing of an income tax return (Form 1040) is not compelled and, therefore, the

principle that no one may be forced to waive their 5th Amendment rights in order to comply with a

law is not applicable to federal income tax returns. (See U.S. v. Conklin, (1994), WL 504211)

16. The Supreme Court has held that if one wants to assert the Fifth Amendment to an issue

pertaining to a federal income tax return, one must make that claim on the form itself. ( Sullivan v.

17. If one claims Fifth Amendment protection on an income tax form, that act can result in criminal

prosecution for failure to file income tax returns, income tax evasion, or conspiracy to defraud.

18. The Paperwork Reduction Act Notice (the "Notice") set out in the IRS Form 730 states that:

"You must file Form 730 and pay the tax on wagers under section 4401(a) if you: Are in

[C]ertain documents related to wagering taxes and information obtained through them

that relates to wagering taxes may not be used against the taxpayer in any criminal

20. In 1997, 5,335 tax audits resulted in criminal investigations of those tax filers. (Speculation: Tax

Logically, indeed, he (the taxpayer) is boxed in a paradox for he must prove the

criminatory character of what it is his privilege to suppress just because it is criminatory.

The only practicable solution is to be content with the door's being set a little ajar, AND

23. The American people do not have to tolerate an income tax system in which the federal

1. The second plank in the Communist Manifesto calls for a heavy, progressive (graduated) income

tax not unlike what we have now with the IRS form 1040, which punishes the rich so that wealth

2. The U.S. Constitution requires that all income taxes must be uniform as follows, from in Article 1,

"The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises ,

to pay the Debts and provide for the common Defence and general Welfare of the United

States; but all Duties, Imposts and Excises shall be uniform throughout the United

3. To be uniform, a tax must apply equally to all persons similarly situated and all property of the

same type or class being taxed must be taxed at the same percentage rate, no matter where

people live, where the property is, or how much taxable income the person makes. Otherwise,

4. The Suprem e Court stated in the case of Pollack v. Farmer's Loan and Trust Company, 157 U.S.

"Congress has the exclusive power of selecting the class. It has regulated that particular

branch of commerce which concerns the bringing of alien passengers,' and that taxes

shall be levied upon such property as shall be prescribed by law. The object of this

provision was to prevent unjust discriminations. It prevents property from being

classified, and taxed as classed, by different rules. All kinds of property must be

taxed uniformly or be entirely exempt. The uniformity must be coextensive with the

Mr. Justice Miller, in his lectures on the constitution, 1889 -1890 ( pages 240, 241), said of

taxes levied by congress: ‘ The tax must be uniform on the particular article; and it is

uniform, within the meaning of the constitutional requirement, if it is made to bear

the same percentage over all the United States. That is manifestly the meaning of this

word, as used in this clause. The framers of the constitution could not have meant to say

that the government, in raising its revenues, should not be allowed to discriminate

between the articles which it should tax.' In discussing generally the requirement of

uniformity found in state constitutions, he said: ‘The difficulties in the way of this

construction have, however, been very largely obviated by the meaning of the word [157

U.S. 429, 595] 'uniform,' which has been adopted, holding that the uniformity must refer

to articles of the same class; that is, different articles may be taxed at different amounts,

provided the rate is uniform on the same class everywhere, with all people, and at all

One of the learned counsel puts it very clearly when he says that the correct meaning of

the provisions requiring duties, imposts, and excises to be 'uniform throughout the United

States' is that the law imposing them should 'have an equal and uniform application in

If there were any doubt as to the intention of the states to make the grant of the

right to impose indirect taxes subject to the condition that such taxes shall be in

5. The article being taxed in the case of Subtitle A income taxes is dollar bills, or "income" as

6. In order to meet the uniformity requirement, every dollar bill (the article being taxed) taxed must

be taxed at the same rate and not in a way that is based on the income of the person receiving it,

because this would amount to discrimination according to the Supreme Court as listed above.

7. Because graduated income taxes violate the uniformity requirement of the Constitution, they must

be voluntary, because the government cannot by legislation compel its citizens to violate the

8. The Supreme Court stated the following about the nature of income taxes in general, and that

"To lay with one hand the power of government on the property of the citizen, and with

the other to bestow it on favored individuals.. is none the less robbery because it is..

"A tax, in the general understanding of the term and as used in the constitution, signifies

an exaction for the support of the government. The word has never thought to connote

the expropriation of money from one group for the benefit of another. " U.S. v. Butler, 297

9. All entitlement programs, including Welfare, Social Security, FICA, etc, fall into the class of taxes

identified in U.S. v. Butler that are "expropriations of money from one group for the benefit of

10. Using income taxes to redistribute income or property between social classes or persons within

"socialism 1. : any of various economic political theories advocating collective or

governmental ownership and administration of the means of production and distribution

of goods. 2. a: a system of society or group living in which there is no private property b:

a s ystem or condition of society in which the means of production are owned and

controlled [partially or wholly] by the state 3: a stage of society in Marxist theory

11. The Supreme Court, in Pollock v. Farmers Loan and Trust, 157 U.S. 429 (1895), stated about the

"The present assault upon capital is but the beginning. It will be but the stepping

stone to others larger and more sweeping, until our political contest will become war

The legislation, in the discrimination it makes, is class legislation. Whenever a

distinction is made in the burdens a law imposes or in the benefits it confers on

any citizens by reason of their birth, or wealth, or religion, it is class legislation,

12. The payment of social benefits to persons not associated with the government under entitlement

programs such as Social Security and Welfare invites and encourages the kind of class warfare

14. Social Security is not insurance and is not a contract as ruled by the Supreme Court in Helvering

15. Social Security is Socialism, and that socialism must be voluntary at all times in a free country if

16. For the Social Security program to be called voluntary, a participant should be able or at least

know how to quit a program at all times and that the agency should not constrain or restrict those

17. The Social Security Administration has no documented means to quit the Social Security program

on their website or in any of their publications, and that they will not tell you how to do so if you

18. Absent an ability to leave the Social Security program at any time, the program constructively

becomes a compulsory/involuntary program for those joined because they are not allowed to quit.

19. The application for joining Social Security does not indicate that the choice to join is irrevocable.

20. Most persons who allegedly joined the Social Security program did so when they were not

competent adults, and joining was done by the parents and without the consent or assent of the

21. Persons whose parents applied for Social Security on their behalf are not offered a choice, upon

reaching adulthood, to rescind the application so that their participation is entirely voluntary.

22. The Enumeration at Birth Program of the Social Security Administration creates the impression at

hospitals where babies are born that the obtaining of Social Security numbers for their children is

mandatory, and that they make it inconvenient and awkward to refuse receiving a number for

23. Even though income tax returns require listing social security numbers for children who are

dependents in order to claim them as deductions, parents may provide other proof such as a birth

24. A majority of employers will insist that their employees obtain a Social Security Number as a precondition of employment, and that this makes joining th e program compulsory and not mandatory for all practical purposes.

25. Using the government to plunder the assets of the rich to support the poor using the force of the law is no less extortion or theft because it is called "taxation".