From: Subject: A Report On Tax Exempt Wages And Salaries Date: Wed, 12 May 2010 22:49:44 -0700 MIME-Version: 1.0 Content-Type: multipart/related; type="text/html"; boundary="----=_NextPart_000_0009_01CAF225.6A3D1460" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.5579 This is a multi-part message in MIME format. ------=_NextPart_000_0009_01CAF225.6A3D1460 Content-Type: text/html; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable Content-Location: http://www.usa-the-republic.com/revenue/wages.html A Report On Tax Exempt Wages And Salaries

3D"Home  




A REPORT
ON
TAX = EXEMPT=20 WAGES
AND
SALARIES

(Author=20 Un-Known)



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Introduction

It is rumored that the author of the following = Treatise=20 was an Attorney who was employed by employees of an = Internal Revenue=20 Service Center. It appears that over the years at the = upper level of=20 the IRS; administrators have not been claiming their "Wages" = as=20 taxable income on their tax returns. Being under pressure from = an=20 "internal office directive", any new administrator = coming=20 into the IRS was not to be informed that his/her wages was not = classified as "taxable income" under the=20 Internal Revenue Code. Fearing reprisals, the employees found = the need=20 to have the issue of "taxable income" to be briefed=20 and defined.

The following Treatise has been used = successfully in=20 destroying IRS criminal investigations. Here is how it=20 was done --

The moment you receive a letter from = the IRS, that=20 is the beginning of an IRS investigation. That letter is giving you = notice=20 of "Due Process of Law" to be heard and the IRS has now = begun=20 an "Administrative Record" under=20 "Administrative Law."

You must respond to that letter for it is your = only=20 opportunity to create an "Administrative Record" for = yourself. This=20 is very important, for under Administrative Law, a Judge can = only=20 review the "Administrative Record" of the = executive agency.=20 THE JUDGE CANNOT HEAR ANYTHING=20 NEW.  By the time you have reached = the Court, it is to late to create a defense.

You may need to make alterations to the = Treatise to meet=20 your needs. At the end of the Treatise, you should make a request of=20 the IRS to correct any misunderstandings that you may have. This = will show=20 a "good faith" effort on your part. (the IRS has = never=20 given an answer which shows "bad faith" on=20 their part.)

The next step is to make an "Affidavit=20 of Mailing" that describes the contents of the mailing=20 (the "Treatise") and the name and address of the friend that = is=20 "Certify Mailing" the "Affidavit" = and "Treatise"=20 to the Internal Revenue Service. If you don't know how to make = an=20 "Affidavit of Mailing," your local = Clerk of Court=20 should be able to help you.

Why is it important to have a friend mail your = response=20 to the IRS via "Affidavit of Mailing?" The = main=20 purpose is so that you may have a witness that can introduce your=20 "Administrative Record" (the "Treatise") into = the=20 "Record of the Court" (if you find yourself in = the Court=20 as a Defendant). Your friend can testify that he did the mailing = under oath=20 and that he can describe the contents of the mailing. There is = nothing the=20 Judge can do to stop your "Administrative Record" from going before = a jury.

Your "Administrative Record" = destroys the=20 issue of "Willful" and no conviction can be had. = Furthermore,=20 anything that goes into the "Record of the Court" is = "public=20 record" that can be published by the press. Do you see why = the IRS will=20 always drop a criminal investigation.

A word of warning: What is described = above is for=20 the criminal side of the IRS Code, it has nothing to do with = the civil=20 aspects of that Code. The only defense for a civil issue appears to = be a=20 Common Law "Plea in Abatement" which is beyond the = scope=20 of this Treatise.



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INDEX

Introduct= ion=20 Defense=20 Outline Summary
Tax=20 Law Origins And Authority Handling= A=20 Jury Trial
Handling= =20 Your Own Defense Initial=20 Defense
Discuss= ion=20 Of Specific Charges And Current Law Element= s=20
Defenses= =20 Unaccepta= ble=20 Defenses
Tax=20 Evasion Versus Willful Failure To File Willfu= l=20 Failure To File
The = Elements The Government Must Prove Are: Defe= nses=20
Unacc= eptable=20 Defenses Concl= usion=20

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. Index

INTRODUCTION

There are both Civil and Criminal sanctions for violations of the=20 Internal Revenue Code, which is found in Title 26,=20 U.S. Code. We will address the criminal side, but the = elements=20 of criminal tax evasion and civil tax fraud are identical,=20 (See Gray v. Cir., = [C.A. 61983],=20 708 F2d 2243, cert. denied=20 104 S.Ct. 1709) and we must remember, that government=20 invocation of the civil penalty does not bar a criminal proceeding = for the=20 imposition of fines or imprisonment=20 (Spies v. U.S., [1943], 63 S = .Ct. 364, 317 U.S. 492). Among the more common = criminal=20 offenses for which an individual might be charged are:


The most common criminal charges we as individuals might face from = those=20 attempting to tax our wages are "Tax Evasion"=20 and "Willful Failure To file."

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. Index

DEFENSE OUTLINE=20 SUMMARY

    Income is not specifically defined in the IRS Manuals nor is = it=20 defined in the IRS Code. Congress did not define it. Income has = always=20 been defined by the Courts as to exclude wages. Therefore persons = whose=20 income (NOT WAGES) in 1992 filing singly with = less=20 than $5,900 need not file a return or pay a tax.

    If an individual has earned dividends, interest from bank accounts, = or=20 other moneys which are less than the minimum established, = ($5,900 for=20 one filing separately and under 65 in 1992), he/she = need not=20 file, nor pay any tax. He/She is exempt, as wages need not be counted. =

    Make sure the prosecutor and your lawyer are both aware of the = implications=20 should the case not be nolprossed, as this information will become = public, and=20 the Assistant U.S. Attorney probably won't be in line for = any kind=20 of promotion for endangering the proverbial "goose" when = you are=20 found not guilty, and the information goes public to a media already = promoting=20 the tax reform.

    If you are actually tried Criminally, stress to the Judge = your=20 reliance on the U.S. Supreme Court in not filing or paying = taxes=20 on WAGES, and cite either = the Sullivan,=20 Bishop = or Cheek case,=20 which states that willfulness is negated if you rely on a previous = decision of=20 the U.S. Supreme Court.

    If you are tried Civilly, have your lawyer move for=20 "Summary Judgment" using the citations that follow or = others of=20 which he may be aware.

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. Index

TAX LAW ORIGINS AND=20 AUTHORITY

Congress has had power to lay and collect income taxes from the = time of=20 the adoption of the Constitution, (Brushaber v. Union = Pacific R.R. Co., [N.Y. 1916]=20 36 S.Ct. 236, 240 US 1). This power was = subject to=20 the requirement that direct taxes be apportioned among the=20 several states according to population=20 (Pollock v. Farmers Loan and = Trust Co.,=20 [N.Y. 1895] 125 S.Ct. 673, 157 US 429). = The=20 adoption of the Sixteenth Amendment to=20 the Constitution=20 (effective Feb. 25, 1913) giving Congress = power to:

"Lay and collect taxes on income, from whatever source derived, = without=20 apportionment among the several states, and without regard to any census = or=20 enumeration"

 
                                   =
Evens v. Gore, [Ky 1920] 40 S.Ct. 550, =
253 U.S. 245,
                                       Kasey v. =
C.I.R., [C.A. 91972] 457 F2d 369,
                                           Cert. denied 93 =
S.Ct. 197, 409 U.S. 869


It did not limit or expand the power of Congress to tax under the=20 constitutional provisions authorizing Congress to lay and collect taxes = but=20 instead merely provided for taxation of income without apportionment=20 (Brushaber v. Union = Pacific R.R. Co.,=20 [N.Y. 1916] 36 S.Ct. 236, 240 U.S. 1,=20 60 L.Ed. 493; = Simmons v. U.S.,=20 [CA Md 1962] 308 F2d 160).

The Brushaber court ruled that the=20 16th Amendment separated the = source (capital)=20 from the income (profit) permitting the collection of an indirect=20 (excise) tax on income, but leaving the source (wages, salary, = compensation, fees for service, first time commissions=20 and capital) untouched and free of tax. If these things were to be = taxed,=20 it could only be construed as a direct tax, unquestionably in = violation of=20 the Constitution, making the entire tax in income void.

There still remains the question as to what is constitutionally = allowable=20 as "income" which can be taxed, as Congress is not = constitutionally=20 free to define "income" in any way it chooses=20 (Simpson v. U.S., = [D.C. Iowa 1976]=20 423 F.Supp. 720, reversed on other grounds,=20 Prescott v. Commissioner of=20 Internal Revenue, = [C.A.] 561 F2d 1287).=20 Further, the labels used do not determine the extent of the = taxing power=20 (Simmons v. U.S., = [C.A. Md. 1962]=20 308 F2d 160; = Richardson v. U.S.,=20 [C.A. Mich. 1961] 294 F2d 593,=20 cert. denied 82 S.Ct. 640,=20 360 U.S. 802, 7 L.Ed.2d. 549).

To reiterate; the tax authorized under the original = U.S. Constitution=20 has not changed except as to separate the source of "income" = from=20 the income itself permitting the collection of an=20 indirect (excise) tax on income by leaving the source=20 (wages, salaries, fees for service, and first time=20 commissions) free of tax = (Brushaber, supra.)=20 despite how some politicians interpret=20 the 16th Amendment.

NOTE:


Since the general term: "income" is not defined in the=20 Internal Revenue Code,=20 (U.S. v. Ballard, [1976]=20 535 F2d 400) and the U.S. Supreme Court has = ruled the=20 Congress may not, by any definition it may adopt, conclude the matter, = since it=20 cannot by legislation alter the Constitution, from which alone it = derives=20 it's power to legislate, and within whose limitations alone, that = power can=20 be lawfully exercised=20 (Eisner v. Macomber, [1920]=20 252 U.S. 1889).

Since the Rules contained in the I.R.S. Manual, even if = codified=20 in the Code of Federal Regulations, do not have the = force and=20 effect of law (U.S. v. Horne,=20 [C.A. Me. 1983] 714 F2d 206) and the power to = promulgate regulations does not include the power to broaden or narrow = the=20 meaning of statutory provisions beyond what Congress intended = (Abbot,=20 Procter & Paine v. U.S., [1965]=20 344 F2d 333, 170 Cl.Ct. 408) and regulations = cannot=20 do what Congress itself is without power to do; they must conform to the = Constitution (C.I.R. v. Van Vorst,=20 [C.C.A. 1932] 59 F2d 677).

Since the ultimate Appellate Court is the = U.S. Supreme Court,=20 we must look to that Court for a definite answer on the question of = conformance=20 and affirmation that Wages are not classified as income which can=20 be taxed.

The Court has recognized that:

"... It becomes essential to distinguish between what is, and what is = not=20 `income' ..." 

                                          =
            Eisner v. Macomber, [1920] 252 U.S. =
189

and determined that:

"... `income' as used in the statute should be given a meaning = so as=20 not to include everything that comes in, the true function of the=20 words `gains' and `profits' is to limit the = meaning of=20 the word `income'"

 
                                           =
(So. Pacific v. Lowe, 238 F. 847);
                                              (U.S. Dist. Ct. S.D. N.Y. =
1917);
                                                 (247 U.S. 30 =
[1918])

The Court determined that:

"... the definition of income approved by the Court is:

`The gain derived from capital, from labor, or from both = combined,=20 provided it be understood to include profits gained through sale or = conversion=20 of capital assets.'"

 
                                             =
            Eisner, supra.


"Income within the meaning of the = 16th Amendment=20 and the Revenue Act means, gain ... and = in such=20 connection gain means profit ... proceeding from property severed = from=20 capital, however invested or employed and coming in, received or drawn = by the=20 taxpayer for his separate use, benefit and disposal"

 
                                             =
        Staples v. U.S., 21 F.Supp. 737,
                                                         (U.S. Dist. =
Ct. EDPA, 1937)

In the case of = Lucas v. Earl, [1930]=20 281 U.S. 111, the U.S. Supreme Court stated=20 unambiguously that:

"The claim that salaries, wages and compensation for personal = services are to=20 be taxed as an entirety and therefore must be returned by the individual = who has=20 performed the services which produced the gain is without support either = in the=20 language of the Act or in the decisions of the courts construing it. Not = only=20 this, but it is directly opposed to provisions of the Act and to = regulations of=20 the U.S. Treasury Dept. which either prescribe or permit that=20 compensation for personal services be not taxed as an entirety and = be not=20 returned by the individual performing the services. It is to be noted = that by=20 the language of the Act it is not salaries, wages or compensation for = personal=20 services that are to be included in gross income. That which is to = be=20 included is gains, profits and income DERIVED=20 from salaries, wages or compensation for personal service."=20 [Emphasis added]


The Court ruled similarly in=20 Goodrich v. Edwards, [1921]=20 255 U.S. 527 and in 1969, the Court ruled in=20 Conner v. U.S.,=20 303 F.Supp. 1187, that:

"Whatever may constitute income, therefore must have the essential = feature of=20 gain to the recipient. This was true when the=20 16th Amendment became effective, it was true at = the time=20 of Eisner v. Macomber, supra, it was = true=20 under sect. 22(a) of the=20 Internal Revenue Code of 1938, and it is = likewise=20 true under sect. 61(a) of the=20 I.R.S. Code of 1954. If there is not gain, there = is not=20 income .... Congress has taxed INCOME and not=20 compensation."

"... one does not derive income by rendering services and = charging for=20 them."

 
                          =
            &=
nbsp;    Edwards v. Keith<=
/I>, [1916] 231 F. 111

Even at the state level, we find courts following the lead of the=20 U.S. Supreme Court:

"There is a clear distinction between profit and wages or = compensation for=20 labor. Compensation for labor cannot be regarded as profit within the = meaning of=20 the law."

 
                         =
            &=
nbsp;         O=
liver v. Halstead, [1955]=20
            &=
nbsp;           &n=
bsp;           &nb=
sp;           &nbs=
p;   196 Va. 992, 86 S.E.2d 858

and:

"Reasonable compensation for labor or services rendered in not=20 profit."

 
                     =
            &=
nbsp;       Lauderdale =
Cemetery Assoc. v. Matthews,
                           =
            &=
nbsp;    345 Pa. 239, 47 A.2d. 277, 280 =
[1946]


Since the above cases are the undisputable law with respect to = what is=20 or is not income, we find the word "income" does not = mean all=20 monies that come into the possession of an individual, but profit or = gain=20 FROM the money one takes in, such as interest, = stock dividends,=20 profit from an employee's labors, but not from an = individual's wages,=20 which are compensation for his labor. This means that the average person = in=20 America, who has no large investments or riches upon which he receives = interest,=20 dividends, etc., in excess of the amounts listed above (1992) = but=20 merely works for wages, has income insufficient in amount to be = required=20 to file a tax return.

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HANDLING A JURY = TRIAL

While you might be better off with a bench trial, which may never be = tried=20 due to the nature of the suit, there may be a time when you are tried by = jury.=20 Both "Tax Evasion" and "Failure to File" = require=20 "willfulness." Again we look to the U.S. Supreme Court and find = that:

"The requirement of an offense committed willfully is not met, = therefore if a=20 taxpayer has relied in good faith upon a prior decision of the = court."

 
                                         =
U.S. v. Bishop, 412 U.S. 346, 93 S.Ct. 2008,
                                               U.S. v. =
Sullivan, 274 U.S. 259

Since any reasonably knowledgeable and intelligent person filing a = return,=20 invoking this argument MUST rely on=20 U.S. Supreme Court's interpretation of "income," = that=20 person, when brought into court, may rely on the decisions of the=20 U.S. Supreme Court to negate the element = of "willfulness".=20 Make sure those jury instructions are made to the jury, and bring them = up in=20 testimony if you like. As if this was not enough, any question in a=20 juror's mind can be swayed in your favor with this citation:

"Statutes levying taxes should be construed in case of doubt, against = the=20 government and in favor of the citizen."

 
                                                 =
         Miller v. Gearing, 258 F. =
225


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HANDLING YOUR OWN=20 DEFENSE

Make sure to read 47B C.J.S. 1283 among other = sources=20 regarding parameters of jury instructions.



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INITIAL = DEFENSE

    Determine what returns you are being charged with evading or not = filing,=20 as:

    "income tax liability for any one year constitutes a single cause = of=20 action."

     
                                     =
Lewis v. Reynolds, 284 U.S. 281

    Determine whether they are beyond a statute of limitations to sue = since=20 Congress has consented to a defense to which in effect is a statute of = limitations (Lucia v. U.S.,=20 [C.A. Tex. 1973] 474 F2d 565) and under the = Code=20 (26 USCA 6502) a suit is barred when = not=20 brought within the statutory limitation period, and move to dismiss = any counts=20 which are past the statute of limitations.

    Refuse to produce anything the government does not already have on = you from=20 payroll. You may refuse any I.R.S. Summons not judicially=20 enforced, as long as the attack is in "good faith" and the = Statute=20 usually referred to is 26 USC 7210 = which=20 prescribes criminal punishment for anyone refusing to obey an=20 Internal Revenue Summons for production records, was addressed by = the=20 U.S. Supreme Court in=20 Reisman v. Caplink, = 375 U.S. 440. The=20 Court stated:

    "Non compliance is not subject to prosecution thereunder, when the = summons=20 is attacked in good faith. ... And by the same token, it seems = that one=20 who makes a good faith challenge to specific questions on=20 a 1040 tax return is not subject to successful=20 prosecution."


    The Courts have also stated that:

    "Broad discretions given tax officers with regard to = investigations,=20 is for legitimate tax investigations and is not a license for official = harassment of the citizenry"

                                    U.S. =
v. Cutter, 374 F.Supp. 1065

If our rights are not given to us during a verbal conversation as = enumerated=20 in the Mathis decision, (No. 726,=20 May 6, 1938, 3910 Winterhaven. n. 1) = then you=20 move to suppress the evidence gathered through that conversation.

    • Prepare a Motion to Dismiss, using this document as reference. =

    • Prepare requests for Jury Instructions or Requests for Findings = of Fact=20 and Rulings of Law.

    • Make sure the submitted "Jury Instructions" contain = what you=20 want to argue in front of the Jury=20 (See U.S. v. Watkind,=20 Fed Case No. 16.649=20 [3 Cranch, CC 441 U.S. 1829) as: =

        "Counsel will not be permitted to argue before a jury questions = of law=20 not involved in the instructions asked and submitted to=20 the court."


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DISCUSSION OF SPECIFIC = CHARGES AND=20 CURRENT LAW


Under provisions of the Internal Revenue Code=20 (26 USCA 7201), any person who willfully = attempts=20 to evade or defeat a tax is guilty of a felony=20 (See 47B C.J.S. 1256 = note 43).

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ELEMENTS

The essential elements of the offense are:

    • Willfulness, (U.S. v. Garbor,=20 [C.A. Fl. 1979] 607 F2d 92) means=20 "a voluntary intentional violation of a known = legal duty"=20 (See 47B C.J.S. 1256 = note 45)=20 "which may be shown through consistent patterns of not = reporting=20 large amounts of income"=20 (See 47B C.J.S. 1256 = note 46). A=20 bonafide mistake, negligence, carelessness, or misunderstanding = is not=20 sufficient. So while intent is a necessary element of the = statutory=20 offense (See 47B C.J.S. 1256=20 note 48), there is no requirement of a showing = of=20 evil motive beyond a specific intent to violate the law=20 (See 47B C.J.S. 1256 = note 49).=20

    • The existence of a tax deficiency.

    • An affirmative act constituting an evasion or attempted evasion = of a=20 tax. [An intent to evade taxes is the equivalent of an = intent to=20 defraud the government = (U.S. v. Miller,=20 [C.A. Cal. 1976] 545 F2d 1204,=20 cert. denied 97 S.Ct. 1549,=20 430 U.S. 930)].


Generally, conduct which is likely to mislead or conceal is = sufficient to=20 raise an inference of an affirmative willful attempt, such as is = required to=20 constitute the offense of attempt to evade or defeat the tax=20 (See 47B C.J.S. 1256 note 67), = and if=20 the tax evasion motive plays any part in the conduct of the = taxpayer, the=20 offense may be made our even though such conduct may also serve other = purposes,=20 such as the concealment of other crime=20 (47B C.J.S. 1256, note 68). Any=20 affirmative act which the taxpayer might do where the effect and = reasonable=20 purpose would be to evade or defeat the tax will constitute the offense=20 (47B C.J.S. 1256, note 69).

The filing of a false return is an independent crime and also one = aspect of=20 the more comprehensive offense considered here=20 (47B C.J.S. 1256, note 70) and the = crime is=20 complete when a fraudulent is knowingly and willfully filed with intent = to evade=20 and defeat part or all of the tax = (47B C.J.S. 1256,=20 note 71). Where the necessary intention is present, the = offense may=20 be committed not only by the filing of a false original return=20 (47B C.J.S. 1256, note 72), but also = by the=20 filing of false amended returns, proofs, or affidavit, even though = such=20 instruments are not required to be filed=20 (47B C.J.S. 1256, note 73). The = crime may be=20 committed by taking fraudulent deduction=20 (47B C.J.S. 1256, note 75). When do = wagering=20 excise tax return has been filed, an individual cannot be = criminally=20 prosecuted for willfully attempting to evade or defeat the tax, = notwithstanding=20 fact that wagering taxes may be due and owing=20 (47B C.J.S. 1256, note 75.5).

The word: "willfully" when used in the Revenue Code which = renders=20 certain acts criminal, has the same meaning in the felony provisions as = it does=20 in the misdemeanor provisions (47B C.J.S. 1254=20 note 23). This word as used in the Code's criminal = provisions=20 connotates a voluntary and intentional violation of a known = legal duty=20 ([47B C.J.S. 1254 note 24]=20 note 25) and is not equated with mere carelessness or = recklessness (U.S. v. Swanson,=20 [C.A. Iowa 1975] 509 F2d 1205). Even gross = negligence=20 is not sufficient to establish willfulness = (47B C.J.S. 1254=20 note 27). The willful requirement is not met if the = defendant=20 has relied on good faith on a prior decision of the=20 U.S. Supreme Court (47B C.J.S. 1254=20 note 28).

I.R.S. statutory offenses, where the law contains the words:=20 "with intent to evade", the intent is material to the = offense=20 (U.S. v. Buzzo, [Mich 1873]=20 18 Wall. 125, 21 L.Ed. 418).

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DEFENSES

    • The offense is not committed unless the taxpayer has actual = knowledge of=20 the existence of the obligation and a wrongful intent to = evade it=20 (47B C.J.S. 1256, note 50). =

    • The requirement of "willfulness" is not met if a = taxpayer=20 has relied in "good faith" on a prior decision of the=20 U.S. Supreme Court = (47B C.J.S. 1256,=20 note 51).

    • A persons mistaken belief that his method of recording = "income"=20 is proper is a defense (47B C.J.S. 1256, = note 52).

    • Reliance on the advice of counsel in a tax evasion case is = not a=20 complete defense, but only a circumstance indicating=20 "good faith" which may be considered on the issue=20 of "willfulness" = (47B C.J.S. 1256,=20 note 55). Essential to the claim of reliance on counsel = is a=20 showing that the reliance be in good faith, and that the advice = be=20 obtained after full disclosure of all the facts to which the = advice=20 pertains (47B C.J.S. 1256, = note 56).=20 There must also be a showing that the taxpayer actually relied on = the=20 advice, believing it to be correct=20 (47B C.J.S. 1256, note 57). =

    • A tax return is not criminally fraudulent simply because it is=20 erroneous; "willfulness" is an essential element of a crime = of=20 "Income Tax Evasion"=20 (U.S. v. Garner, = [C.A. Fl. 1979]=20 607 F2d 92).

    • It is not an offense for the taxpayer to handle his affairs as = to avoid=20 or reduce his tax liability, provided that his acts are legal=20 = (Continental Oil Co. v. Jones,=20 [D.C. Kohl 1939] 26 F.Supp. 694,=20 aff. 113 F2d 557,=20 cert. denied 61 S.Ct. 64,=20 34 U.S. 687).

    • "Good faith" listing of three billion = dependents on=20 his IRS W-4 Form was ruled proper=20 (U.S. v. Snider, [1974]=20 502 F2d 645).

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. Index

UNACCEPTABLE = DEFENSES

    • It is no excuse that defendant had kept no books disclosing his = income=20 and expenses
      (U.S. v. Zimmerman,=20 [C.Ca III 1940] 108 F2d 370) or that the = income=20 in question was derived from unlawful sources=20 (47B C.J.S. 1256, note 54). =

    • Merely aggravating and daring the government to enforce the Code = does=20 not create immunity from or constitute a defense to prosecution = (U.S. v. Stout, = [C.A. III 1979]=20 601 F2d 325, cert. denied=20 100 S.Ct. 481, 444 U.S. 979).

    • Excuse that "Federal Reserve Notes" are=20 not "Dollars" was not a valid defense=20 (U.S. v. Tissi, = [C.A. Mo. 1979]=20 601 F2d 372).

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. Index

TAX EVASION VERSUS WILLFUL = FAILURE TO=20 FILE

The felony of attempting to evade or defeat a tax may include one or = several=20 of other offenses against the Code=20 (47B C.J.S. 1256, = note 63),=20 the misdemeanor of failure to pay the tax. The difference is that = an=20 attempt to evade or defeat a tax involves some commission = of some=20 affirmative act in ADDITION to willful omission=20 (Sansone v. U.S., [Mo. 1965]=20 85 S.Ct. 1004, 380 U.S. 343)=20 (Spies v. U.S., [1943],=20 63 S.Ct. 364, 317 U.S. 492).

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. Index

WILLFUL FAILURE TO = FILE

Any person required to file an income tax return who willfully = fails to=20 do so is guilty of a misdemeanor=20 (26 USC 7203;=20 Spies v. U.S., [1943],=20 63 S.Ct. 364, 317 U.S. 492).=20 (See 47B C.J.S. 1258, = note 86).

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. Index

THE ELEMENTS THE GOVERNMENT = MUST PROVE=20 ARE:

    • Defendant failed to file a return=20 (47B C.J.S. 1258, note 89) =

    • He must be a person required to make a return=20 (47B C.J.S. 1258, note 93) =

    • He must have done so "willfully"=20 (47B C.J.S. 1258, note 90).=20


The word "willfully" in the Statute means = "a voluntary,=20 intentional violation of the known legal duty to file a return" = (47B C.J.S. 1258, note 5), and the=20 taxpayer's motives in failing to file such are immaterial=20 and irrelevant (47B C.J.S. 1258,=20 note 96). Some cases have construed the Statute as not = requiring an=20 intent to defraud the government or other similar bad purpose or=20 evil motive (47B C.J.S. 1258,=20 note 98).

"Willfulness" means "a voluntary intentional violation = of a=20 known legal duty" (47B C.J.S. 1256,=20 note 45) which may be shown through consistent patterns of = not=20 reporting large amounts of income.

An act may be done knowingly and intentionally whether as the = immediate act=20 of the person charged, or his authorized act through an employee=20 (Prather v. U.S., [1834]=20 9 App. D.C. 82).

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. Index

DEFENSES

    • He must have actual knowledge of the existence of the = obligation, and a=20 wrongful intent to evade it=20 (47B C.J.S. 1258,=20 note 91).

    • Defendant's good faith belief that he need not file his=20 tax return (47B C.J.S. 1258,=20 note 99), or a good faith misunderstanding or an=20 inadvertence on his part = (47B C.J.S. 1258,=20 note 91) has been said to constitute justification for = failure=20 to file a return.

    • It has been held that a taxpayer, who in good faith, = declines to=20 acknowledge his income on an income tax return, asserting = instead his=20 Fifth Amendment privilege, has been held not = guilty of=20 willfully failing to file a tax return, since he sincerely = believes=20 that such 5th Amendment filing is not legal=20 (47B C.J.S. 1258, note 77). =

    • Tax Forms which do not contain financial information upon = which=20 the taxpayer's liability can be determined=20 (47B C.J.S. 1258, note 93), such = as=20 Forms containing only one's name, address, social security = numbers, and occupation = (47B C.J.S. 1258,=20 note 94), do not constitute "returns" within the = meaning=20 of the Statute.

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. Index

UNACCEPTABLE=20 DEFENSES

    • A taxpayer is not excused from the offense because he had not = previously=20 been prompted or notified of his duty to file a return=20 (47B C.J.S. 1258, note 2), = because he=20 disagreed with the law=20 (47B C.J.S. 1258, = note 3),=20 or because he believed in "good faith" that the = Statute=20 (47B C.J.S. 1258, note 4) or the = Federal Reserve System (47B C.J.S. 1258, = note 5) was unconstitutional.

    • Defendant's fear of self incrimination for previous violations = of=20 the Code is no defense to a charge of "Failure to = File=20 a Return" (47B C.J.S. 1258,=20 note 6).

    • Subsequent conduct of the defendant cannot relieve him from = criminal=20 liability for failure to file a return=20 (47B C.J.S. 1258, note 8). It is = no=20 defense that the defendant intended to file a return and to pay his = taxes in=20 the future (47B C.J.S. 1258, = note 9),=20 and even the fact that the taxpayer voluntarily filed delinquent = returns=20 does not preclude prosecution = (47B C.J.S. 1258,=20 note 10).

    • Compromise of Civil liability. The prosecution is not = barred by=20 compromise of the Civil liability=20 (47B C.J.S. 1258, note 11). =

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. Index

CONCLUSION

As you can see, by negating wages as income, only profit or gain need = to be=20 considered, making most persons ineligible for filing. There is no=20 willful act, no omission, no intent, and = no income ...=20 hence no case for the prosecution, and even if confronted by an = angry jury,=20 by relying on the U.S. Supreme Court decisions, YOU MUST BE ACQUITTED AS A MATTER OF = LAW. If you=20 are not acquitted, your lawyer will move for a "Judgment Not=20 Withstanding The Verdict", and/or an Appeal, from = which you=20 will be eventually found "not guilty."

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