EY 006346 HRP | Department of the Treasury Notice ey Intemal Revenue Service ‘Tax Year, 2018 IRS ‘Austin, TX 73301-0023 Notice date December 23, 2079 Socal Sear mune Tectia anaes eur Cllr 16 basa 006346 .880570.445967. 27023 2 AV 0.383 1020 Select code 6 usa i ata age fof ——ig¢ CARLL SANDERS 32. a0b SiarOR Swpleiete 108-4515 Message about your 2018 Form 1040 You didn’t file-a Form 1040 tax return ‘Our records show that you haven’: filed your What you need to do immediately tax return forthe tax year ending on Hf you're required to flea tax return for 2018, please do so immeditely December 31, 2018. '* Using your current address, complete and sign your return, include a payment for any taxes due, and mailto us using the envelope provided. * Fle electronically trough an fle provier it's within 2 yérs fom the original due date ofthe return, * Pay onlize now at ww. gowpayments or mail a payment with your retum. }F you don’t think you had to file a tax return for 2018 Complete the enclosed Form 15103, Form 1040 Retum Delinquency, to indicate ‘whether any ofthe crcurstances apply to you. Send us the frm withthe stub below in the enclased envelone or fx it to 855-800-8106, © You already filed a tax tur for 2018 (so, send usa signed and dated copy ofthe Fetum along with your Form 15103). * You don't think you are required 10 fle for one ofthe reasons listed on the Form 15103, if we don’t hear from you * Ifyou dont fle a tax return, or dpute this notice # you Teel you've recched kim or, you may owe penalty ad inteest charges on the amount of tax due, * You may continue to acctue penattes and interest charges on the amount of tax due. * You tisk losing your refund if you don’t fe your retum. f you're due a refund for ‘withholding or estimates taxes, you must fe your retura to cam iby Api 15, 2022, plus any extension of time to file. The same rule apie to aright wo lim ‘refundable tax credits such as the Famed income Credit. © I'you received interest or dividend income and you don’ file your retum or pay alt ‘axes due, you could become subject to backup withholding. This means IRS will ‘ott your payers (banks, ec.) to withhold a percentage ofthe paymients you receive ‘or dvdends an interest. The eayers wil send the money tothe IRS and you may cloim ts a withnlding credit on your federal income tx return Next Steps ‘We wil contact you again + We need additonal information or darfction about your tax retum. * We determine that you do need to file tax rum for 2018, ontived on bac.Hl PERE Il Notice ag Tex Year 2018 Notice dat Decenbar 23,2019 ‘Social Security number 200 Page 2 of 3 Payment options ay electronically We offer secure payment options so you can pay online ty phone, or using your mobile ‘device and the IRS2Go app. You can pay from your bank account free of charge or by debit or creditcard fora fee charged by the card processors, not the IRS. Vist is.govlpayments to view al your options. Set up a payment plan {Fyou can’t pay the full amount you owe, pay as much as you can now and make arrangements with us to pay over an extended time. You may be able to set up a payment plan inducing an instalment agreement, Vis s.govlopa to apply. Consider an offer in compromise _An offer in compromise allows you to settle your tax debt fr less than the full amount you owe, You can use the Offer in Compromise Pre Qualifier tool atis.gouloic to soe you quali and calculate preliminary offer amount. Visit is.gou/gaymentsofe-n- ‘compromise for more information about this program, View your account information “Yu cen actess your acount onine to vew your amount owed, make a payment, review your payment history, get a trenscit of your tax record, and view Key retum information from your mast recent tax year as originally fled. Vist is.qoweccount to ‘ew your account onfine . Additional information © Visit wwveris.gowcp59 + For tax forms, instructions and publications, visit wur.is.g0v or call BOO-TAX-FORMA (800-829-3676). «Ifyou need wage and income information, you can request a transcript by visiting wow is gouvanscrot. «Ifyou are outside the country and need assistance, plese call +1-267-941-1000 (Got atoll free number), or vist wows gou. « Hf you hed a mortgage interest debt reduced or discharged ce to restructuring or ‘orecosure, you may qual for tax relief under the Morigage Forglveness Debt Relief Act. For addtional information, download Publication 4681, Cancelled Debts, Foreclosures, Repossessions, and Abandonment, «Keep this notice for your records If you need assistance, please don't hesitate to cantact us,DRA Notice aE Tax Year 7018 Notice date Deceriber 23, 2018 Socal Security number 0a a Page 3 0f3 18H ‘Additional information — continued Low Income Taxpayer Clinics (ITC) Assistance canbe obtained fom individuals and organizations that are independent Ee ‘rom the IRS. The Directory of Federal Tax Return Preparers with credentials recognized by the IRS canbe found at tps treasury. gowrpalrpo jt. IRS Publication 4134 Brovides a listing of Low Income Taxpayer Clinics (TCs) and is avaliable at dines \wirwls.g0¥ Also, se the LITC page at wi ‘axpayeradvocateis.govitemep. Assistance may also be availabe from a referl system operated by a sate bar assodtion, a state or local socey of accountants or enrolled agents or anctier ‘anroft tax profesional organization, The decison to obtain assistance fom any of . ‘these individuals and organizations will not resuit in the IRS giving prevent — ‘Yeatment in he handling ofthe issue, dispute or problem, You don’t need to seek assistance to contact us. We willbe please to deal wth you directly and hep you ‘esolve your situation, TRS SUDELLLA ToNstst5 Social Security number 0G04080 De ASee|| Please detach and return this stub with your completed Form 15103 INTERNAL REVENUE SERVICE AUSTIN, 1X 73301-0003, tote ay XXXXX4080 KP SAND 30 0 20ug327182020 USPS.com® - USPS Tracking® Results USPS Tracking” Fags > Track Another Package + Tracking Number: 70191640000147007036 Remove X Your item was delivered to the front desk, reception area, or mail room at 11:27 am on January 30, 2020 in AUSTIN, TX 73301. @& Delivered January 30, 2020 at 11:27 am Delivered, Front Desk/Reception/Mail Room AUSTIN, TX 73301 ypeqpaay Tracking History “a January 30, 2020, 11:27 am Delivered, Front Desk/Reception/Mail Room AUSTIN, TX 73301 Your item was delivered to the front desk, reception area, or mail room at 11:27 am on January 80, 2020 in AUSTIN, TX 73301. January 80, 2020, 9:21 am Available for Pickup AUSTIN, TX 73301 January 29, 2020, 3:08 pm Arrived at Unit AUSTIN, TX 78710 hitpstools.usps.comigo/TrackConfumAction Pate. tLabels1=70191640000147007036 vesitez020 USPS com® - USPS Tracking® Results January 29, 2020, 3:07 pm Departed USPS Regional Destination Facility AUSTIN TX DISTRIBUTION CENTER January 29, 2020 In Transit to Next Facility January 28, 2020, 8:14 pm Arrived at USPS Regional Destination Facility AUSTIN TX DISTRIBUTION CENTER January 27, 2020, 9:58 pm Arrived at USPS Regional Origin Facility NEW ORLEANS LA DISTRIBUTION CENTER January 27, 2020, 8:42 pm USPS in possession of item SLIDELL, LA 70458 spegpaad Product Information See Less A Can’t find what you’re looking for? Go to our FAQs section to find answers to your tracking questions. FAQs hntps:ftools.usps.comlgo/TrackConfimActonate. tLabels1=70191640000147007096 22.3118/2020 USPS cor® - USPS Tracking® Results USPS Tracking” rAaei2 Track Another Package ++ Tracking Number: 95909402555692491 58999, Remove X Your item departed our USPS facility in NEW ORLEANS LA DISTRIBUTION CENTER on February 8, 2020 at 8:10 pm. The item is currently in transit to the destination. In-Transit February 8, 2020 at 8:10 pm Departed USPS Regionat Facility NEW ORLEANS LA DISTRIBUTION CENTER ypeqpaay Change Delivery Instructions Delivery Instructions Tracking History February 8, 2020, 8:10 pm Departed USPS Regional Facility NEW ORLEANS LA DISTRIBUTION CENTER Your item departed our USPS facility in NEW ORLEANS LA DISTRIBUTION CENTER on February 8, 2020 at 8:10 pm. The item is currently in transit to the destination. February 8, 2020, 11:14 am Arrived at USPS Regional Facility NEW ORLEANS LA DISTRIBUTION CENTER hitpstools.usps comygorTrackConfimActionReffullsageBil.c=28tert28777s8Labels=@500940255660240168900%2C we3/18/2020 USPS.com® - USPS Tracking® Results February 7, 2020, 8:39 am Departed USPS Regional Facility AUSTIN TX DISTRIBUTION CENTER February 6, 2020, 7:57 pm Arrived at USPS Regional Facility AUSTIN TX DISTRIBUTION CENTER, January 27, 2020, 3:42 pm Return Receipt Associated Product Information See Less A Can’t find what you’re looking for? Go to our FAQs section to find answers to your tracking questions. FAQs itps:ool. usps. comiga/TrackConfimAction tRefeulpageAl.c=28tert26777=BiLabels=2500940255560240168000%2C speqpaas 22Product Tracking & Reporting Page { of | S59 unre stares Bead rosin senvice February 26, 2020 Dear Postal Customer: ‘The following is in response to your request for proof of delivery on your ter with the tracking num ‘7BIG 1940 O0Ut 4700 7036, Status Delivered Status Date / Time: January 30, 2020, 11:22 AM Location: AUSTIN, TX 73304 Postal Product: First-Class Mail? Extra Services: Cortfied Mam Actual Recipient Name: IWELBORN: Note: Actual Recipient Name may vary ifthe intended recipient is not available af the time of delivery. signature of Recipient: Address of Recipient Note: Scanned Image may reflect a different destination address due to Intended Recipients delivesy instructions on ‘te. ‘Thank you for selecting the United States Postal Service® for your mailing needs. If you requite additional assistance, please contact your looal Post Offica™ or a Postal representative al 1-800-222-1211 Sincerely, United States Postal Service® 475 UEnfant Plaza SW Weshington, .C, 20280-0004 -2.usps. gow/pts2-web/requestDeliveryRecord/delivery Record 7label=7019164000... 2/26/2020Imbotep Tehuti Hera El @O™ fa Authorized Representative Of Carl Linn Sanders Jr ®@@™ 30 13° 40.1088” N. lat; N89° 40° 53.8356” W. long Chahta, Atlan/Muu-lan/Turtle Island Clo UE WSthey is Bbw Louisiana {WORE Date: January 23, 2020 Internal Revenue Service Austin, TX 73301 0023 Rahuaat/Greetings, Treceived your letter addressed to my transmitting utility in commerce, CARL L SANDERS JR. In honor of your notice CP59 dated December 23, 2019. If T was required to file a 2018 tax retum, I would honor any obligation that was required. Federal Appellate court statement in Economy Plumbing & Heating Co., v. United States Ct. CL., 1972 page 5 Revenue laws relate to Taxpayers, and not to Non-Taxpayers. The latter are ‘without their scope. No procedures are prescribed for Non-Taxpayers 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, and they are neither the subject nor the object of federal revenue laws,” Liability for taxation must clearly appear from statute imposing tax." Higley v. Commissioner of Internal Revenue, 69 F.2d 160 (1934) All federal power originates with the Constitution of the United States of America the constitution authorizes Congress to pass laws Which are encoded into the statues Of the US code. The United States code is divided into 50 titles Each title is a separate category of federal law. Title 26 is the federal tax title, Often referted to as the Internal Revenue Code. Congress as the legislative branch writes the laws. The executive branch enforces the law. Congress by way of the statues authorizes various executive branch agencies to write regulations which express the official interpretation of the statues. In the case of the income taxes Congress delegates to the secretary of the Treasury the power to write the regulations which are binding on the IRS and when published in the federalregistry act as the official notice to the public of what the law requires of them. ‘The wording of a statue and the wording of the regulation related to that statue are almost identical, the regulations are often more specific in giving more detailed explanation of the detail of the law. All federal power must go through this chain of authority tom the Constitution, to the statues, to the regulations. A regulation cannot require someone to do something unless congress enacts a statue requiring it. To fully understand the law, you must examine the statues and the related regulations, In the matter of taxation, The Constitution of the United States Article. 1 Section 2. Excluding Indians not taxed. In accord with the American Declaration on the Rights of Indigenous People ‘The United Nations Declaration on the Rights of Indigenous People On February 1, 2017 I gave notice to the Office of Management and Budget 1am American Indian A person having origins in any of the original peoples of ‘North and South America (including Central America). Ethnicity and race identification authority of 42 U.S.C. Section 2000¢-16 February 10, 2017 I gave notice by Statutory Declaration to the Governor of Louisiana John Bel Edwards of my Indigenous standing and voided the contract ab initio between my mother and THE STATE OF LOUISIANA who did not tell her that she was selling me a flesh and blood child to THE STATE OF LOUISIANA as Chattel Property/slave through the registration of Live Birth of June 13, 1957 I declared that CARL LINN SANDERS JR on the registration of Live Birth is a corporation and Carl Linn Sanders Jr, is a Flesh & Blood Male of Tunica- ‘Washitaw Decent. I am not a corporation, artificial person, natural person, fictitious entity or vessel of the United States defined under Title 18 U.S.C.§ 9On December 17, 2018 A CPS9 notice was sent from Austin, TX 73301 6023. The notice was responded to on January 14, 2019; that response is published on /https://en,calameo.com/books/0050638031 f542dd5a5bS. for all eyes to see. 31 CER § 363.6 Minor means an individual under the age of 18 years. The term minor is also used to refer to an individual who has attained the age of 18 years but has not yet taken control of the securities contained in his or her minor account. In accord with IRS Manual 21.7.13,3.2.22) 1707 Cestui Que Vie Trust Act, 1 gave notice on February 16, 2017 to the Federal IRS 1111 Constitution Ave. Washington D.C, 20221. I sent a Statutory Claim with supporting documents that I am alive and not dead. I am not a decedent/vessel in commerce, and I am ‘not lost at sea. Iam an Indigenous Autochthonous Male living on Turtle Island. As a result of forced assimilation, [ am forced to use a transmitting utility CARL L SANDERS JR. to interact with artificial entities and Corporations operating illegally on Earth. Corporation. An artificial person or legal entity created by or under the authority of the laws of a state. An association of persons created by statute as a legal entity. The law treats the corporation itself as a person which can sue and be sued, The Corporation is distinct ftom the individuals who comprise it (shareholders). Black’s Law Dictionary 6" edition pg. 3 Imhotep Tehuti Heru EL@O™ Authorized representative of CARL L SANDERS JR@G™ UCC 1-308 R.S.10:1-308 Alll Rights Reserved SURAT United Netions Declaration on the Rights of Indigenous Peoples, American Declaration on the Rights of Indigenous Peoples (htp:/eda’jte,ore/vp-con /AGOT1S0E06_web,pd), UN Convention on Economic, Social & Cultural Rights, United Nations Charter: Aricle 55 & $6: Presidential Proclamation 7500, HLLR. 194, §. Con, Res 3. S. 1200, HIR-3(HL 3 TH). ‘Affirmed to and subscribed before me this Sey of January 2020, “Notary Aes To Signature i ONLY, Not The Cantons OF By: This Document” UCC 1-308 ALL RIGHTS RESERVED 2S. 02-38 My Commission ae = eS Oy— USC THe 26 EFFECTIVE DATE OF 2006 AMENDMENT Amendment by Pub. L, 109-432 applicable to submissions made and issues raised after the date on which the Sceretary first prescribes alist under section 6702(c) of this title, see section 407(f) of Pub. L. 109-432, set out as a note under section 6320 of this title. Pub. L, 109-280, title VII, §855(b), Aug. 17, 2006, 120 Stat. 1019, provided that: "The amendment made ‘by this section [amending this section] shall apply to determinations made after the date which is 60 days after the date of the enactment of this Act [Aug. 17, 20061." EFFECTIVE DATE OF 2000 AMENDMENT Amendment by section 1(a)(7) [itl II, §313(6)(2XA)] of Pub. L. 106-554 effective Dec. 21, 2000, and amendment by section 1(2)(7) [title I, §313(d)] of Pub. L. 106~5S4, effective as if included in the provisions ‘of the Intemal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, to which such ‘amendment relates, see section 1(a)(7) {ttle III, §313(D)] of Pub. L. 106-554, set out as a note under section ‘6015 of this ttle, EFFECTIVE DATE Section applicable to collection actions initiated after the date which is 180 days after July 22, 1998, see section 3401(d) of Pub. L. 105-206, set out as a note under section 6320 of ths ttle PART I—LEVY Seo. 6331. Levy and distraint 6332. Surrender of property subject to levy. 6333. Production of books. 6334. Property exempt from levy. 6335. Sale of seized property. 6336. Sale of perishable goods. 6337. Redemption of property. 6338. Certificate of sale; deed of real property. 6339. Legal effect of certificate of sale of personal property and deed of real property. 6340. Records of sale. 6341. Expense of levy and sale. 6342. Application of proceeds of levy. 6343. Authority to release levy and return property. 6344. Cross references. AMENDMENTS 1998—Pub. L. 105-206, ttle IIL, §3401(b), July 22, 1998, 112 Stat. 749, added part heading. 1966—Pub. L. 89-719, title I, §104(), Nov. 2, 1966, 80 Stat. 1138, inserted "and retum property” in item 6343. §6331. Levy and distraint (a) Authority of Secretary Tf any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or ‘wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401 (d)) of such officer, employee, or elected official. IF the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand forimmediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section. (b) Seizure and sale of property ‘The term "levy" as used in this title includes the power of distraint and seizure by any means. Except as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible). (©) Successive seizures ‘Whenever any property or right to property upon which levy has been made by virtue of subsection (a) is not sufficient to satisfy the claim of the United States for which levy is made, the Secretary may, thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property Tiable to levy of the person against whom such claim exists, until the amount due from him, together with all expenses, is fully paid. (d) Requirement of notice before levy (1) In general Levy may be made under subsection (a) upon the salary or wages or other property of any person with respect to any unpaid tax only after the Secretary has notified such person in writing of his intention to make such levy. (2) 30-day requirement ‘The notice required under paragraph (1) shall be— (A) given in person, (B) left at the dwelling or usual place of business of such person, or (C) sent by certified or registered mail to such persons's last known address, ro less than 30 days before the day of the levy. (3) Jeopardy Paragraph (1) shall not apply to a levy ifthe Secretary has made a finding under the last sentence of subsection (a) that the collection of tax is in jeopardy. (4) Information included with notice The notice required under paragraph (1) shall include a brief statement which sets forth in simple and nontechnical terms— (A) the provisions of this title relating to levy and sale of property. (B) the procedures applicable to the levy and sale of property under this title, (C) the administrative appeals available to the taxpayer with respect to such levy and sale and the procedures relating to such appeals, (D) the alternatives available to taxpayers which could prevent levy on the property (including installment agreements under section 6159), (E) the provisions of this title relating to redemption of property and release of liens on property, (F) the procedures applicable to the redemption of property and the release ofa lien on property under this ttle, and (G) the provisions of section 7345 relating to the certification of seriously delinquent tax debis and the denial, revocation, or limitation of passports of individuals with such debts pursuant to section 32101 of the FAST Act. (e) Continuing levy on salary and wages ‘The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date such levy is first made until such levy is released under section 6343.Westlaw 470 F.24585 Page 1 200 CLI. 31, 470 F2d 585, 31 ART-R2¢ 73-993, 73-1 USTC P9382 (Cite as: 200 Ct.CL 31, 470 F-24585) e Economy Plumbing & Heating Co., Inc. ¥. United StatesCLCl,1972, United States Court of Claims. ECONOMY PLUMBING & HEATING CO. INC., etal. v. ‘The UNITED STATES. ‘No. 226-65. Deo. 12, 1972. ‘Morion by plaintiffs to amend opinion and judgment of the Court of Claims, 197 CEC 839, £56 F.24 713, by awarding interest. The Court of Claims, Skelton, Ji, held, inter alia, that suit filed by nonbankrupt ‘member of joint venture on government contraet and surety on bond for equitable adjustment following termination of government contract was an action on contract claim fe witich no interest could be allowed against United States and was net a elaim for refund ‘of overpaid taxes after general accounting office paid to Intemal Revenuo Service cerain sum fiom judge rent awarded joint venture to be applied to satisfac- tion of bankrupt joint venturers Tisbilty for payroll and income taxes unrelated to performance af con tract ‘Motion to amend denied, ‘Nichols, 1, filed « dissenting opinion in which Davis, J, joined, ‘West Headnates {LJ United States 393 €=>110 393 United States 323V1UI Claims Against United States 393K110 k. Interest. Most Cited Cases Interest cannot be allowed on contract claim against ‘United States unless contract provides for interest. 28 USCA. 525160) 12) United States 393 =>110 393 United States ‘293VITI Claims Against United States 393K110 & Interest. Most Cited Cases Suit filed by nonbankrupt member of joint venture on ‘government contract and surety on bond for equitable adjustment following terminstion of government eon- ‘act was ant action on contract claim for which no ine {terest could be allowed against United States and was not claim for refund of overpaid taxes after general accounting office paid t0 Internal Revenue Service certain sum from judgment awarded joint venture to be applied to satisfaction of bankrupt joint ventures liability for payroll and income taxes. unrelated to performance of contract. 28 US.C.A, §2516(2) 13] Internal Revenue 220 @=>4958 220 Internal Revenue 7AOXXVIL Refunding Taxes 220CCVITWA) In General. 22044958 k.Imerest. Most Cited Cases (Formerly 220k1968) Although General Accounting Office, which paid over to Internal Revenue Service ffom sum awarded joint venture as equitable adjustment for government contract an amount which bankrupt joint venturer ‘owed for income and peyzoll taxes oa jobs unselatet +o joint venture, the misepplication of funds of nor- bankrupt joint venturer and surety on performance bond to the payment of bankrupt's taxes did not result in plaintiff nonbankrupt joint venturer and surety be- coming taxpayers 20 the extent of the misapplied fund as they contended in attempt to collect interest on Judgment awarded to them for the misapplication of funds, and there was no overpayment of taxes. 28 USGA. § 2411G) 26 USCA GRCI9s8 § S61. 14} Internal Revenue 220 €=4987 220 Imemal Revenue 220XXVII Refunding Taxes 220XXVILIAY m General ‘220K4957 k. Grounds and Right to Refund. Most Cited Cases (Formerly 22041967) Internat Revenue 220 €=25003 22 Internal Revenue (©2007 Thomson/West. No Claim to Orig. U.S. Govt. Works,470 F.24 585 200 CECI. 31, 470 F.2d 585, 31 A.FT.R2é 73-993, 73-1 USTC P 9382 (Cite as: 200 CL.CI, 31, 470 F.2d 585) ‘OKA Refunding Taxes ‘2LOXXVILECB? Actions for Refimds 220XXVEUB)3 Conditions Precedent ‘220K5002 Claim for Refund Cases (Formerly 22012024) All taxpayers who have overpaid their taxes are with- jn the comprehensive administrative system for re- covery of overpaid taxes by taxpayers and must fol- Jow the appropriate procedures and vegulations in- cluding the timely fling of elas for refunds if they ame to have benefits of system, but persons who are not taxpayers are not within system and can obtain no beneits by following procedures preseribed for tax- payer such as filing of claims for refimd. 28 USCA, S241); 26 USCA. (LRC.1954) § 66 {151 Internal Revenue 220 €=>4958, 20 Internal Revenue 22OXXVI Refunding Taxes ZQOXXVITIEA) In General 204958 k. Interest. Most Cited Cases (Fonner'y 220K1968) Internal Revenue 220 25088 (220 Intemal Revenue 220XXVIM Refunding Taxes 22OXXVITICR) Actions for Refunds DRUNAVILLCANE Evidence 22045052 Weight and Sufficiency ‘22OKSOSS k. Right to Interest on Re- fund. Most Cited Cases (Formerly 22042180) Staratory provisions for interest at the rate of 696 por annum on any overpayment of internal revenue tx is applicable ouly to taxpayers who have overpaid their tax, have filed a timely claim for refund, are within ‘the administrative system providing for recovery of overpaid taxes and are entitled to its benefits. 26 USCA. GRCI1954) § 6611; 2B USCA § Lia. {61 United States 393 €=>110 293 United States, ‘393VIII Claims Against United Staies 305KL10k Interest. Most Cited Cases Interest cannot be aliowed prior t judgment on claim against United States except on overpayment of in- ‘come taxes or unless provided for in statute or con- tract. 28 US.CA, §5 1246, 24110) 251610, by 31 US.CA. § 7240; 26US.CA (LRC.1954) § 661 [1] Infernal Revenue 220 €=75099 220 intemal Revenue DOXXVI Refiinding Taxes ‘22QWOCVITNB) Actions for Refunds ‘D2OXXVIILGEN? Trial, Judgment and Re- 22045097 Interest 220k5099 k. Statutes and Regulations Applicable. Most Cited Cases (Formerly 220k139) Statute relating to allowance of interest where prop- erty is wrongfully levied upon and taxed by the In- termal Revenue Service was not applicable where government hac misapplied plaintiff’ money prior to ‘the enactment thereof. 2¢ SCA, RC 19545 § HQ600Y2UE), (eX) 18! Stipulations 363 €=18(9) ‘383 Stiputavions 363k15 Conclusiveness and Effect 36318 Matters Concinded 363418) k. Stipulations as to Judgment and Review, Most Cited Cases Signing of stipulation by United States and by non- bankrupt joint venturer on goverment contract and surety on bond for adoption of tial commissioner's opinion providing for monetary judgment “together with interes as provided by lew" did not confer any Tight to recover interest on judgment for which in- terest was aot recoverable under te lw. 19] United States 393 110 393 United Stas ‘S92VIII Claims Against United States 393K 10 k Interest. Most Cited Cases Interest cannot be collected fom goverament on Judgment agains it on the basis of equity *586 Raymond E. Saunders, Chicago, Ill, for ©2007 Thomson/West. No Claim to Orig. U.S. Govt. Works,470.24 585 Page 3 200 CLL. 31, 470 F2d 585, 31 A-F-LR2d 73-993, 73-1 USTC P 9382 (Cite as: 200 CLCL 31, 470 F.24 585) plaintiff’ and thircpany ploiniff, A. Charles Lawrence, Chicago, IL, attomey of record for plaintiff and for Transamerica ins. Co., third-party plain Gilbert A. Cuneo, Washington, D. C., of counsel ‘Mark Segal, Washington, D. C., with whom was Asst. Atty, Gen, Scott. Crampton, for defendant. Before COWEN, Chief Judge, and DAVIS, SKELTON, NICHOLS, KASHIWA, KUNZIG, and BENNETT, Judges. ON PLAINTIFFS MOTION FOR AMENDMENT OF OPINION AND JUDGMENT SKELTON, fudge: This suit was originally filed for the recovery of $477,587.66 representing a portion of an equitable adjustment on a contract entered into between Lieb Bros, Ine. (Lieb) and Economy Plumbing and Heet- ing Co,, Inc. (Economy) as joint venturers, and the United States for the construction of dormitories, ‘mess balls, and other facilities at Seott Air Force Bese near Belleville, Winois, for the sum of $13,484,275.50. The work was reduced by a partial terininetion order, and was completed and accepted. In the meantime, Lich was adjudged a bankrupt and is now insolvent. Iis rceiver*$87 did not participate in the appeal ofthis ease and is not before the court However, Transamerica Insurance Company (Transamerica). a surety and third-party plaintiff, ine tervened, because it acted as the surety on the ver- formance and payment bonds of the contract. Tn May 1960, the Corps of Engineers awarded the sum of $544,848.33 40 the joint venture on its termin= ation claim. The joint venture appealed to the Armed Services Board of Contract Appeals (ASBCA). In the ‘meantime, the Intemal Revenue Service (IRS) had asserted tax liens against Lieb. On November 18, 1960, without any notice to Economy or Transamer- fica, the General Accounting Office (GAO) paid ‘$477,587.66 of the award to the IRS to satisfy the tax fens against Lieb. OF this amount, the sum of 54,576.80 was applied to unpaid payroll taxes, to- gether with interest and penalty, owed! by the joint venture in the performance of the contract. The Te- maining $473,010.86 was applied by the IRS to payroll and income taxes and interest and penalties ‘owed by Lieb on other construction jobs it had per- formed whic had no connection with the contract of the joint venture. Economy and Transamerica (pizintifi) filed timely income tax refund claims with the IRS for the ‘$477,587.66. More than six months elapsed after the filing of such cisims without any action having been taken by the IRS, so the plaintiff Economy filed 1bis suit on July 8, 1965, end Transamerica intervened on May 2, 1966. After a trial in this court, our Trial Commissioner Mastin G. White, handed down a ‘memorandum opinion on November 15, 1971, in which he recommended that plaintifis be ewarded Judgment against the United States for the sum of $473,010.86. Nothing was said about interest. There- after, on February 3, 1972, the parties filed a joint ‘motion for judgment under Rule 141(b) in which they asked thet the opinion of the tral commissioner be adopted in which he had found that the plaintiffs ‘were entitled to judgment against the United States for $473,010.86, “together with interest as provided by law.” Pursuant to this joint motion, the cour ‘entered a per curiam opinion on March 17, 1972, ap- ‘proving and adopting the memorandum opinion of ‘ine trial commissioner and awarded plaintiffs « juds- rent against the United States for said sum of $473,010.86. The judgment did not provide for in- ‘erest. See Economy Plumbing & Heating Cov, On April 13, 1972, plaintifis filed @ motion request ing that the opinion and judgment of the court be amended by awarding plaitifis interest atthe rate of Six percent per annum from November 18, 1960, on ‘the principal surm of $473,010.86, The defendant has contested this motion. The case is before us on such motion. The sole question before us is whether or not plaintifis are entitled to interest on their judgment ‘fom the time the amount thereof was paid by GAO. to the IRS to satisfy Libs tax lier. {tis important to note that when plaintifis filed this sit they sought recovery of funds due them as an ccquitable adjustment on the contract which they al- Teged had been wrongfully withheld by the govern- (© 2007 Thomson/West. No Claim to Orig. U.S. Govt. Works,470 F.2d 585 Page 4 200 CCI. 31, 470 F.2d 585, 31 A.F.TR.2d 73-993, 73-1 USTC P 9382 (Cite as: 200 CLC, 31, 470 F.2d 585) tment. The suit was clearly one to recover funds due under @ contract. In our per curiam opinion in this case mentioned above, we adopted the statement of out trial commis sioner as follows: + © This is an action for the recovery of $473,010.86, representing a portion of an equitable adjustment under contract «No. DA~ 11-032-ENG-1232 (“the contract”) that was-ac- cording to allegations in. the petition-wrongtflly ‘withheld by the defendant. [Foomote omitted] [dd ASGE2da1 714.197 C4C1 at 841) I] The suit as filed was a contract action and not a suit for @ refund of overpaid taxes. As stated above, ‘we entered judgment in favor of the plaintiffs for the amount due them under the *588 contract es 20. couitable adiustment, Now the plaintiffs seck to change the whole theory of the case by claiming the suit was by taxpayers seeking a refund of overpaid taxes, The reason for this change in theory and tactics is clear. The piaintifis want to collec interest on their judgment for the past 11 years and they well know that imerest cannot be allowed on contract claim ‘against the United States unless the contract provides ‘or interest, which is not the case here. See 28 US.C. $2516) 4964), The plaintiffs seek to bridge this obstacle by now contending that even though they were not originally taxpayers entitled to a refund of overpaid taxes, they became taxpayers whon the government wrongfully apptied their fands to the payment of Lieb's taxes. ‘They contend futher than when the goverament took this action, the funds so applied became overpay- ments of taxes by the plaintiffs, for which they filed claims for refiinds, and that our judament in their fa- ‘vor constituted a refund of their overpaid taxes. Con- sequenaly, they argue that they are entitled to interest cn such amount. The plaintiffs say that the provisions of 2EUS.C. £2419 wd Section 6611 of the In- ternal Revenue entitle them to interest, es- pecially sinee these laws provide for six percent in- ‘erest on “any overpayment in respect of any interual sevenue tax.” They urge the proposition that this lan- guage fits their situation because the application of ‘heir funds to Lieb's taxes was an “overpayment in re- spect of [an] internal revenue tax.” ENL $2411 Interest, (@) in any judgment of ay court rendered (Whether sgninst the United States, a collector or deputy col lector of intemal revenue, 2 former collector or deputy collector, oF the personal representative in ‘ease of death} for any overpayment in respect of any’ ‘nternal-everne tax, interest shal! be allowed at the rate of 6 per centum per annum upon the amount of ‘he overpayment, from the date of the payment or collection thereof to # date preceding the date of tho ‘eftind check by not more than thiny days, * **. § 6611. Interest on overpayments. (Rate. Interest shall be allowed and paid upon any overpay~ ‘ment in respect of any internal revenue tax at the rate ‘of percent per annum. © Peviod. Suc interest shall be allowed and paid as follows: @) Refunds. Tin the case of a reftnd, from the date of the overpay tment to a date (io be determined by the Secretary o his delegate) preceding the date of the refund chesk ‘by not more than 30 days, €* *, ‘The defendant contended in its answer and still ar- gues thet this suit was not one brought by a taxpayer suing for a refund of its taxes, and denies that this ‘suit arose under revenue laws requiring the filing of a claim for refund. Tt say that the plaintiffs are no sex- payers in this ease, Dut that Lieb was the texpayer. Defendant says further that plaintiffs never overpaid Their taxes and their recovery of contract funds inthis case was not a refund of overpaid taxes. Con- sequently, defendant contends that plaintifis cannot recover interest on their judgment, because no statute authorizes it and the contact contains no provision for interest, citing Rosenman v. United States, 223 658, 65 S.Ct, 536, $9 L.Ed $35 (194% [5] We agree with the defendant thatthe plaintifts are ‘not taxpayers in this case with respect to these funds ‘within the meaning of the revenue laws. Lieb was the ‘taxpayer and itis not a party to this action. While itis ‘tue that there was misepplication of plaintifey funds to the payment of Lieb's taxes, this wrongful © 2007 Thomson/West. No Claim to Orig. U.S. Govt. Works.470 F.24 585 200 CA.CI. 31, 470 F.2d 585, 31 A.F-TR.2€ 73-995, 73-1 USTC P 9382 (Cite as: 200 CLCI. 31, 470 F.2d 585) ‘act did not result in plaints becoming taxpayers to the extent of the misapplied funds. Neither was there ‘ny overpayment of plaintiffs taxes. Ia fact, the only ‘axes of the plaintiffs that were paid out of the con- tract award was the 84,576.80 applied on the payroll taxes of the joint venture which was not contested by the plaintiffs and is not involved in this ease. =589 The filing of the claims for refund by the plaints id not help them, because the claims were unneces- sary and of no consequence since plaintiffs were not ‘taxpayers who had overpaid their taxes. £4] in support of the foregoing conclusions, we wish to point out and emphasize that Congress has estb- lished a well-defined and comprehensive administrat- ‘ve symem for the recovery of overpaid taxes by tax payers. All raxpayers who have overpaid their taxes ae within this system and must follow the appropri- ste procedures and regulations, including the timely filing of claims for refunds for overpayment of taxes, ‘they are to have the benefits of the system. On the other hand, persons who are not taxpayers are not within the system and can obsain no bene dt by fol Jowing the procedures prescribed for taxpayers, such 2 the filing of claims for refunds. For example, there have been many cases where parties have sued to en- join the assessment or collection of their moneys to ay the taxes of another, notwithstanding Section 263 athe Intemal Revenue Code of 1939 (26 US.C. § 3653 (1952 ed.) that provided that “no suit for the Durpose of restraining the aseecement or collection of sy 12K shall be maintained in any cour.“ The courts have allowed these suits because the parties filing the suits were not taxpayers and were outside the revenue system of which the above statute is a Par. See Long_y. Rasmussen. 28) F236 ‘(Q.Mont.1922); Rothensies v, Ullman. 110 £24 590. (Gd Cir 1940) Raffaele v, Granger, 196 F.2d 620 (34 ‘Sit. 1952); and Bullack v. Latham. 306 F.2d 45 2d ‘Ci 1962). in Long v. Rasmussen, the court said: EN2, Amended November 2, 1965, by PubL. 89-719, Title 1, § 110(6), 80 Stat. 114s. See 26S. C.D and omoten *** They [he revenne Iaws] relate to taxpayers, and ‘ot to nontaxpayers. The later are without their seope. No procedure i prescribed for nontaxpayers, ‘and no attempt is made to annul any of their rights and remedies in due course of law. * * * [Jo, 281 F, 1238.) 1m other cases suits have been filed by nontaxpayers whose property has elteady been taken to pay the ‘exes of others, without filing claims for refund, and such suits have been allowed against the Collector or Distrit Director of Internat Revenue in actions simil- ar to the old action in assumpsit for money had and received, even though lacking in statutory authority See Stustt_v. Chinese Chamber of Commerce, 168 E2d 102 (oth Cir, 1948); Rutledge v. Riddell. 186 EsSupp. $52 (S.D.Cal 1960): Oi] City Nat] Bank v, Dudlev. 198 F. Supp. 849 (W.DPa196D) In Stuart ¥. Chinese Chamber of Commerce, supra, the cout said: Under the circurastances here recited itis obvions the appellees [whose property had been seized by the IRS to pay the taxes of another} aro not taxpayers in the strict sense of the word, and therefore they do not ‘come within the orbit ofthe inconne tax laws here it voked, *** ‘The appellees could not have maintained a suit for re- fund 28 could a taxpayer from whom a tax had been iUegally collected; their only recourse was to bring suit to recover possession of the property of which they claimed to be owners. 7 * * [dd 168 E24 at m2) ‘The above quotation fits our case like a glove. Our plaintiffs are not taxpayers and could not sue for a tax. reftind as a taxpayer could, All they could do was to sue to recover their property, which was the fimds «fue them as an equitable adjustment under the con- tract, and this is exactly what they have done, ‘The above cases are illustrative of the proposition that a nontaxpayer is outside the administrative sys- tem set up for the collection of a refund of overpaid taxes, and is not required to file a claim #590 for re- fund to recover money taken from him to pay the taxes of auotler. The case of Kitkendall v. United States_31 F.Supp 766.90 CtCl, 606 (1940) is squarely in point. There a third pany (Kirkendall) ‘sued to recover money that had been taken from hima © 2007 Thomson/ West. No Claim to Orig. U.S. Govt. Works, Sante ef alaban. SG. ss oar US Oh Oe LES 1, ‘eceneyh T. Ryerss 2 Son x, Shae, HE NE 660,207 8 ah Pe~FE Mogeet Focens Hot» Bose’, ha 177 tre BE BT, US—fews af Whee Coy Gress Forks Gast ND. WO Se. 3 BS US RE Lee Sar Ry——Arencas Barge Line Ua v. Soar ef Septs ef Tar of Hellense ‘Gooey, 93 SW 2e Sth 34 Ky 37 54kVIRGINIA | CHARTERS NUMBER IL King JAMES 1’s Lerrers Patent w Sir Thomas Gates, Sir George Somers, | and others, for two feveral Colonies and Plantations, to be made in Vincrzay | and other Parts and Territories of Ameaica. Dated April 10, 1608. ' | } & JAMES, by the grace of God, King of England, | and may in time and fa aes SE eee ing ie parts, to! teagan ais | pala, He, Where car loving and well pte | and quite governments Do, tite cr eae bjeis, Sir Thomas Gates 2 rand agres to, their hum= i s Brebendary ot 3 |e rec toned Sain Knights, Richard Hackiuit, Clerk, Pre ‘Welmintter, and Edward-Maria Wi gas Hanbam, and ilbert, ‘And do therefore, for Us, our heirs and foes, s Hana ier Ww ee een ee! Boe of our Eig Webley Bare ae SelB Sooners of ad | figizars uate us, that ‘would vouchiide unto them ee aaa tech odes, are | Tse CuarTer oF 1606. Ameticans pay a percentage of their taxes to the Queen of England via the IRS. The IRS is‘not an agency of the Federal Government. Ibis an agency of the Intemational Monetary Fund witich is an agency of the United Nations. No law hhas ever bee pasted Jegalizing the claiging of uncometas. Thc 1080 tex form 1S the payment of a foreign tax to the King/Queen of England. American citizens have been in financial servitude to the British Monarch since the Treaty of 1783 enc the War of Dependence. ‘Aditax payers have an Mndividual Master File arid ate held fable fora ux via a treaty berween the U.S. and the U.K. and payable to the UK. Prior to 1991, the Business Master File in 6209 was U.S_- UAC “Tax Claims, non-tefite DLN. ‘That means that everyone is considered a business and inyolved in commerce. ‘SHE VIRGINIA COMPANY IS THE USA In 1604: the Virginia Company was formed with the purpose of establishing settlements on the coast ‘of North America. Tis main stockholder was British King James I The Virginia Company owned most of the land that is new called the USA_ The Virginia Company of the British Crown had rights to 50%. yes 50%, of all gold and silver mined on its lands, plus perventages of other minerals and taw materials, and 5% of all profits from other ventures.orate We The People Features «Taxes - USA Today Ad - Friday Ju 7, 2000 ‘Text of Full Page Ad Run in USA Today on Friday, July 7, 20 Dex We The People: + MOST CITIZENS ARE NOT REQUIRED TO FILE AN INCOME TAX RETURN + THE 16TH ("INCOME TAX") AMENDMENT TO THE CONSTITUTION IS A FRAUD + IF YOU FILE, YOU WAIVE YOUR 5th AMENDMENT RIGHTS: ‘These are the major points expressed in a Remonstrance. that was hand delivered to leaders of the three branches of the federal government on April 13, 2000, by a group of citizen-delezates representing all 50 states. These grievances concern alleged illegal operations of the federal ‘income tax system and the IRS. The Remonstranee was signed by thousands of citizens, and was deliveted as part of an event sponsored by We The People Foundation for Constitutional Education, a not-for-profit corporation dedicated to rescarch and education in matters of taxation & governance. THE MAIN PROPOSITIONS OF THE REMONSTRANCE ARE: 1) The 16th amendment to the U.S. Constitution (the "income tax amendment") was fraudulently and illegally proclaimed to be ratified in 913. Exhaustive legal research from both state and national archives documented conclusively that the amendment did not even come close to being legally approved by the required number of states. ‘The Courts have refused to hear this issue. "[Defendant] Stahl’s claim that ratification of the 16th Amendment was fraudulently certified constitutes a political question because we could not undertake independent resolution of this issue without expressing lack of respect due coordinate branches of government..." U,S.v Stahl (1986), 792 F2d 1438 2) Filing a federal incorne tax return is, in fact, voluntary, because there is no statute or regulation that requires the vast majority of U.S. citizens to file and pay income taxes -- or to have taxes withheld from the money they earn. Neither the IRS nor the Congress can cite an authorizing law or regulation. 3) Citizens camnot "voluntarily" file a federal income tax retum without suendering their Sth amendment right not to bear witness against themselves, You can be criminally prosecuted for your "voluntary" return, Robert Schulz, chairman of the Foundation, and Joseph Banister, a former special agent of the Criminal Investigation Division of the IRS (accompanied by a videographer) delivered copies of htpsigivemetbery orgtasturesitaxasiusatoday htm 4ssrzb18 We The People Festures - Taxes USA Today Ad - Fay July 7, 2000 the Remonstrance to designated officials of the three branches. Atthe White House and the Capitoi, the delegates had the opportunity to explain and discuss the contents of the Remonsirance, and to ask that the government send experts representing the three branches to a conference to be held in June, where those experts could debate the tax issues with a group of researchers invited by the Foundation. The officials agreed to the idea of having such a conference, and the Foundation scheduled the meeting for June 29th. The officials the delegates delivered the Remonstranee to were: At the White House-Jason Furman, Senior Director and Senior Economic Advisor of the National Economic Council; at the Capitol-Dr. William Koeizle, Legislative Director for Speaker Hastert, and Keith Hennessey, Policy Director for Senate Majority Leader Lotte. However, on June 2nd the White House reneged on the promises it made during the April 13th meeting. As with three previous conferences, the goverment has again refused to debate the ‘sgievances. Jason Furman told Robert Schulz, "The legality of the income tax is not a high Priority item at the White House, and we will not participate in any conference on the subject." WE HAVE NOW REACHED THE POINT WHERE THE GOVERNMENT'S EVASION MUST BE REGARDED AS AN ADMISSION. If the government had valid counter-arguments to the Remonstrance, it should be a simple matter to clarify the law, provide the appropriate regulatory references and promptly settle the matte. Our government's repeated avoidance of these debates should speak volumes. (On this, the 224th birth celebration of our one Nation under God, the We The People Foundation offers the following facts, intemnet links and a challenge for cach American * Read the facts for yourself, + Judge what is truth. © Pass it on. We hope you will join many who now believe that the time has come for our government and our nation to begin a long-overdue process of public debates concerning the economic, political and constitutional problems posed by the true legal restrictions upon our current system of taxation. Asa nation of justice and due process, we cannot tolerate a tax system, or a goverment, that seizes our property, sends us to prison and induces fear in our hearts — while refusing to provide us basic proof of their legal authority, clearly written tax codes and unambiguous legal ruling on Constitutional and legal issues concerning the income tax. We pray that you be convinced that nothing less than our freedoms, our property and our Republic are at stake. The Soul of America needs illumination. Please join us. Legal Facts & Did You Know * The issue of the fraudulent ratification of the 16th amendment has never been decided by a court of law. The courts have instead tossed the issue into the lap of Congress as a "political question," even though fraud is.a clear issue for judicial review. not a political question. ‘lips: fgvernelbery orgesturestaxesiusstoday.htinannanis ‘We The People Features - Taxes - USA Today Ad Friday July 7, 2000 A brief report printed by the Congressional Research Service in 1985 states up front that, “The report does not attempt to rebut specific factual allegations?.” It then goes on to make the astonishing assertion that the actions of a government official must be presumed to be correct and cannot be judged or overtumed by the courts! (John Ripy, "Ratification of the Sixteenth Amendment." CRS, 1985.) An attomey speaking for Senator Orin Hatch in 1984 offered to pay former tax investigator ‘William Benson a fortune not fo publish his research proving that the 16th amendment did ‘not even come close to being legally ratified by the required number of states in 1913. Philander Knox, Secretary of State from 1909 to 1913 during the Taft administration, proclaimed the 16th amendment to be ratified just a few days before be left office in 1913, ‘make way for the Wilson administration, even though he knew it had not been legally ratified. Philander Knox had for many years been the primary attorney for the richest men in America, including Cemegie, Rockefeller, Morgan and the Vanderbilts. He had created for them the largest cartel in the world, then was appointed, at their request, as Attorney General in the McKinley/Roosevelt administrations, where he refused to enforce the ‘Sherman anti-trust laws against the cartel he had just created. The income tax amendment wes pushed throught Congress in 1909 by Sen, Nelson Aldrich, father-in-law of John D. Rockefeller, Jr. and grandfather and namesake of Nelson A. Rockefeller, and would not have been ratified if Knox had not fraudulently proclaimed it so. Example: Kentucky's legislature rejected the amendment, but Knox counted Kentucky as having approved it. Example: Oklahoma's legislature changed the amendment's wording so that it meant just the opposite of what was submitted to the states by Congress, but Knox counted Oklahoma as approving the amendment. Example: counted Minnesota as approving the amendment. Legal scholars have agreed that if any state violated provisions of its own state constitution in the ratification process, its approval would be null and void. Atieast 20 states were guilty_of serions violations of their constitutions. For example, Tennessee's constitution provided that the state legislature could not act upon any proposed amendment to the U.S. Constitution submitted by Congress until after the next state legislative elections. Yet the Tennessee legislature acted on the proposed 16th amendment the same month it was received and before any elections. Judges have been extraordinarily unwilling to allow defendants in "failure to file" cases to ‘present evidence or testimony of expert researchers regarding the constitutionality of the 6th amendment. RePrapeiiig Juries have been acquitting defendants in failure-to-file income tax retum cases due to lack of'demonstrable evidence that there is any law or regulation that requires it An increasing number of employers have stopped withholding taxes from their workers, and stopped filing W-2s and 1099s for the sarae reason. Unless one is a foreigner working in the U'S., or a U.S. citizen eaming money abroad, one isnot liable for the federal income tax, ‘The OMB Number on Form 1040 is cross-referenced in the Code of Federal Regulations to the section covering taxes by resident aliens, which, therefore, doesn't apply to most Americans, Responding to an inquiry by a constituent who was a tax consultant, Sen. Daniel Inouye told him that based on research performed by the Congressional Research Service, no provision of the Intemal Revenus Code requires an individual to pay income taxes. He then bntos:lgivernelbery.org/featurestaxestusatoday hin *onnabie Wo The People Features —Tanes-USA Today Ad -Fiday Jy 7, 2000 ‘went on to warn that Section 7201 sets forth numerous penalties for not paying income taxes owed. However - * The failure-to-file law applies to alcohol-tobacco-firearms taxes, (Section 7201}, not to ‘income taxes, and convictions are based on the mis-application of the alechol-tobacco- firsarm regulations. + No law requires employees to provide a Social Security Number to an employer, nor for an employer to demend one from an employee. ‘Re: Proposition #3 * The 10th Circuit Court of Appeals has ruled that the filing of an income tax retum (Form 1040) and the information on the 1040 is not compelled, and, therefore, the principle that no one may be forced to waive their Sth amendment rights in order to comply with a law is not applicable to federal income tax returns "The (5th Amendment] privilege protects against compelled testimonial communications?.” U,S.v Conklin (1994), WL, 504211 (10th Cir. Coto.) * Noone has been able to collect the $50,000 reward offered by William Conklin (wwwanti- ifs.com) to anyone who can 1) show how to rights, and 2) identify what statute in the Internal Revenue Code makes a typical worker liable to pay an income tax. The Internet Sites to Start Your Education: www.gi i Hosts of this ad and sponsors of the Remonsirance / Grievance @ federal income tax return without waiving one's 5th amendment Bill Benson's detailed legal research exposing the FRAUDLENT RATIFICATION of the 16th Amendment. * Buy his 2-volume report! Free download of "Taxable Income" report. Ex-IRS agent quits, in 1999, because the IRS refused to rebut his research showing the illegal status of the income tax system *Free viewing of report. aww.anti-irs.com A case in Federal Court of Appeals proves you cannot file a retum without waiving the Sth, * Free download of his book. www.taxgate.com Comprehensive research on tax, constitutional issues. The Free Enterprise Society 1-800-794-1791 Resource for federal and CA tax issues. Runs a criminal legal defense fund. hntps:fsvemetbeny orgfteatureshaxeshusstoday htm a5aniraite ‘We The People Festures - Taxes - USA Today Ad - Friday July 7, 2000 maw.devvy.com Info on the Federal Reserve, money, taxes, Constitutional issues, ete, Educates Americans about U.S. and CA tax law. www, paynoincometax.com Irwin Schiff’ site. Author & Lecturer on income taxes. www.eddiekahn.com Income tax resource site, *8* Special Site for Bankers & Economists! Lear how the price of gold is being illegally manipulated to hide inflation and the very lange risks for the global economy. * Free Download Report (pdf) THIS ADVERTISEMENT IS OUR "CALL TO ACTION." IF WHAT YOU HAVE JUST READ MADE YOU ANGRY (WITH THEM OR WITH US), OR IF YOU JUST WANT TO KNOW MORE, CONTACT US. WE'LL SEE THAT YOU ARE UPDATED REGULARLY ON THIS IMPORTANT ISSUE. GO TO www.givemeliberty.ore AND CLICK ON " UPDATE ME ON INCOME TAX ISSUE." THOMAS JEFFERSON SAID IT BEST: "WHEN THE GOVERNMENT FEARS THE PEOPLE, YOU HAVE LIBERTY. WHEN THE PEOPLE FEAR THE GOVERNMENT, YOU HAVE TYRANNY." Sponsored by the "We he People Foundation for Constitutional Education, Ine." wov.civemelihert\.ore bitessawemetbeny/orpfeaturestaxesiusatodayhtn