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The Civil Arrest and Imprisonment of Taxpayers

The Civil Arrest and Imprisonment of Taxpayers

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Published by punktlich
Anthony E. Rebello, The Civil Arrest and Imprisonment of Taxpayers: An Analysis of the Writ of Ne Exeat Republica, Pittsburgh Tax Review, v. 7, Issue 2, Spring 2010, pp. 106-157.
Anthony E. Rebello, The Civil Arrest and Imprisonment of Taxpayers: An Analysis of the Writ of Ne Exeat Republica, Pittsburgh Tax Review, v. 7, Issue 2, Spring 2010, pp. 106-157.

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Published by: punktlich on Feb 17, 2014
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UNIVERSITY OF
PITTSBURGH SCHOOL
OF
LAW
PITTS URGH
T X
REVIEW
VOLUM
SPRING
2 1
IssuE
2
RTICLES
THE
CIVIL ARREST AND IMPRISONMENT
OF
TAXPAYERS:
N
ANALYSIS OF THE
WRIT
OF
N
EXEAT REPUBLICA
Anthony
E
Rebol o
No
REPARATION WITHOUT TAXATION: APPLYING THE • INTERNAL REVENUE
CoDE
TO THE CONCEPT OF REPARATIONS FOR SLAVERY AND SEGREGATION
Andre Smith
nd
Carlton Waterhouse
http://trotteview.law.pitt.edu
 
 RTICLES
THE CIVIL ARREST AND IMPRISONMENT O)l.,TAXPAYERS: AN ANALYSIS OF THE WRIT OF
NE
E J[EAT
REPUBLICA
Anthony
E.
Rebollo
Table
of
Contents
I.
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 106 II. What is
Ne Exeat Republica
( NER'')? . . . . . . . . . . . . . . . . . . . . . 107
A
Basic Definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 B. The Writ
ofNER
As Defined by the Service 107 III. Early References
toNER
in Federal
Statutes.....
. . . . . . . . . . . . 107 A. General Jurisdictional Provisions . . . . . . . . . . . . . . . . . . . . . . 107 B. First Reference
toNER
in a Federal Tax Statute . . . . . . . . . . 109 IV. When and Why
NER
Became Part
of
the Code . . . . . . . . . . . . . . . 110
A
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 B.
NER
Appears in the General Provisions
of
he Revenue Act
of\918
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
111
C. The Absence
of
Legislative History . . . . . . . . . . . . . . . . . . . . 112 D. The Expected Impact ofNER, As Explained by Mark Eisner 113
E
References
toNER
in Subsequent Revenue Acts . . . . . . . . . . 114 V.
NER
as
Applied in Federal Tax
Cases.......
. . . . . . . . . . . . . . . 115
A.
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
115
Sharehold.er
Richardson Plowden Robinson P.A.
Columbia South Carolina;
Boalt
Hall
School
o
Law
University
o
California Berkeley J.D.
1989.
Mr.
Rebollorepresents
taxpayers
in
civil
and
criminal
tax
controversies
and
is
licensed
to
practice
in
Texas
Georgia and South Carolina.
He
wishes
to
thank his
paralegal
Vonja Huff
for her
assistance
with
the
preparation
o
this
article
as
well
as
his
folks:
Antonio
E
Rebollo
Barbara
Brown
Rebollo
Dr.
John
A.
Stetson
and
Doris
Crepeault
Stetson.
103
 
104
PITTSBURGH
TAX REVIEW
[Vol. 7:103
B. Principal Cases
Where
the Request for a Writ
ofNER
Was Refused .
115
1
United States
v
Robbins
.
115
2.
United States
v
Shaheen
.
118
a
Postscript to
Shaheen
.
120
C. Principal Cases Where the Request for a Writ
ofNER
Was Granted .
121
I
The
Clough
Cases
.
'
~·
a.
Clough I
>
....
.
121
121
b
Clough
.
121
c
Clough
ll
:
.
123
2.
United States
v
Lipper
.
123
3.
United States
v
Mathewson
126
D. Other Federal Tax Cases Referencing the Writ
ofNER
.
127
I.
Overlapping Travel Restrictions .
128
2.
NER
Bonds As a Collection Source
128
E.
NER
as Interpreted and Applied
by
the Service .
129
VI. Historical Uses
ofNER
How They
Compare to the Modern Use
ofNER
in Tax Cases .
132
A. English Origins:
The
Writ
of
Ne Exeat Regno
.
132 B. Historical Review
ofNER
in Passport Matters .
133
VII. The Disconnect Between the Historical Uses
ofNER
and
Its Use
in
Tax
Cases .
135
A. Introduction .
135
B. Writs
of
Extent as a
Tax
Collection Device .
136
L
I
Writs
of
Extent in England
136
2. Writs
of
Extent in the United States
138
3. Writs
of
Extent Applied Against Collectors (As Opposed to Taxpayers) .
140
4.
The
Primary Difference Between a Writ
of
Extent and a
WritofNER
.
141
C. Conclusion as to the Historical Basis for Applying
NER
in
Tax
Cases
141
I
Federal Cases (Unrelated to Tax) Involving
NER
.
141
2. State Cases Involving
NER
.
144
3. The Past, Limited Use
ofNER
for
Any
Purpose, State or Federal
144
VIII. Potential Constitutional Problems with
NER
145
A.
The Debtors' Prison Argument .
145
B.
The
Right to Travel
149

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