Veritas News Service -- Exclusive, March 29, 2001 -- There are only two kinds of People who file income tax returns. The first category is fool. That's what I was until I studied the law and learned that there is no law that requires me to file and pay the income tax. The second is made up of those who know what I learned but still file and pay because they are in mortal fear of a vast terrorist network known as the Internal Revenue Service. The second category is coward.
When I make statements like that above as a guest on a radio broadcast, such as the Allan Handelman show a couple of Sundays ago, someone always calls with IRS Form 1040 in hand and cites the IRS propaganda. Without fail, and with thinly disguised got-ya-now attitude, he reads off Internal Revenue Code Section 6001, 6011(a), and 6012(a) as the law that requires us to file Form 1040 and pay the Income tax. When he finishes and I have done with him it is obvious to the millions of listeners that he fits solidly in the first category.
The man hasn't a clue that just by filling out the form and signing it he has waived his 5th Amendment rights. Furthermore he has declared himself a taxpayer under penalty of perjury. Something he was not previously, but has now volunteered to become.
No Citizen domiciled and working within any of the several States of the Union is required by any law passed by Congress to file and/or pay the income tax. To satisfy those of you who believe otherwise let's explore the IRS propaganda cited on Form 1040 as the law requiring us to file and pay. In doing so we may force you to learn enough to become Free through study of the law... or to become another coward.
There are three sections of the IRC that address the making or filing of returns or statements: Sections 6001, 6011(a) and 6012(a):
Section 6001
This section states, in relevant part ;
"Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns ..."
-- and
"Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records..."
Therefore, Section 6001 clearly does not create a requirement for every person to file, but only specific individuals (i.e., those made liable). This section does not, however, establish the liability but merely presumes it And it requires the Secretary to serve notice to make returns, render statements, or keep records.
|Has anyone received any such notice from the Secretary? And by the way the only definition of "Secretary" in Title 26 and Title 27, the Internal Revenue Code, is, "Secretary of the Treasury Puerto Rico".
Section 6011(a)
This section states, in relevant part,
"When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement ..."
-- and
"Every person required to make a return or statement shall include therein the information required by such forms or regulations."
Similar to Section 6001, 6011(a) applies only to certain individuals and a liability is not established but presumed in this section.
Section 6012(a)
This section states, in relevant part,
"Returns with respect to income taxes under subtitle A shall be made by the following: (1)(A) Every individual having for the taxable year gross income ..."
Under this section, an "individual" is required to file under specific circumstances with respect to subtitle A, and the liability for any tax under subtitle A is established elsewhere in the IRC (see below). In other words, the Section 6012(a) requirement for returns to be made applies only to those who are made liable under subtitle A.
Therefore, it is clear from this section, as well as those previously cited, that the requirement to file is not an all-encompassing one, but is directly related to an explicit liability for a tax.
That the sections of the IRC which actually establish a liability for a tax are as follows:
... Under Subtitle A (Income Taxes)
a. Section 402(d)(1)(D) makes liable for a separate tax the recipient of lump sum distributions from employee benefit plans.
Are you a recipient of a "lump sum" distribution from any employee benefit plan. Before answering you should look up the definition of "employee" and "employee benefit plan" in the Internal Revenue Code.
b. Section 1461 makes liable every person required to deduct and withhold any tax under Subchapter B.
Do you deduct and withhold any tax under Subchapter B.
... Under Subtitle B (Estate and Gift Taxes)
c. Section 3405(d)(1) makes liable the payor of a designated distribution from a pension or annuity.
Are you a payor of a distribution from any pension or annuity. What are the definitions of those terms in Title 26 and 27 USC?
d. Section 3505(a) and (b) make liable a lender, surety, or other person that pays wages directly to an employee and that is withholding.
Do you pay wages to any employees? And before answering you should look up the definition of "employer" and "employee" in the IRC.
... Under Subtitle D (Miscellaneous Excise Taxes)
e. Section 4401(c) makes liable each person who is engaged in the business of accepting wagers.
Are you engaged in the business of accepting wagers? Before answering you should know the definition of "business" in the IRC. Is stopping off in Las Vegas to relax and do a little recreation gambling a "business"?
f. Section 4980(b) makes liable an employer maintaining a qualified plan.
Are you an employer maintaining a qualified plan? What is the definition of "employer" and "qualified plan" in the IRC?
... Under Subtitle E (Alcohol, Tobacco, and Certain Other Excise Taxes)
g. Section 5005 makes liable the distiller or importer of distilled spirits.
Are you a distiller or an importer of distilled spirits? This is the real reason Al Capone went to prison. It had nothing to do with income tax as you know it, only the income from the importation of distilled spirits from Canada; but they use ole Al to scare you into filing.
h. Section 5703 makes liable the manufacturer or importer of tobacco products and cigarette papers and tubes.
Do you manufacture or import tobacco products, cigarette papers or tubes? Do you know you are allowed to manufacture or import 6,000 cigarettes tax free?
Case Authority
"In the interpretation of statutes levying taxes, it is the established rule not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operation so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government, and in favor of the citizen." -- Gould v. Gould, 245 U.S. 151
"Liability for taxation must clearly appear from statute imposing tax." -- Highly v. Commissioner of Internal Revenue, 69 F. 2d 160
"...the taxpayer must be liable for the income tax. Tax liability is a condition precedent to the demand. Merely demanding payment, even repeatedly, does not cause liability." -- Bothke v. Fluor Engineers & Contractors, 713 F. 2d 1405
There is only one section (Section 6020) of the IRC covering the preparation of returns by the Internal Revenue Service on a persons behalf. This section states, in relevant part:
"6020(a) -- If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person."
-- and
"6020(b)(1) -- If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return..."
Therefore, it is clear from this section that the IRS may prepare or execute returns on a person's behalf only when that person has a clearly established requirement to make a return AND with such person's consent to provide the necessary information. Section 6020 does not establish a requirement to make a return, however, but merely presumes it. Furthermore, Section 6020 clearly declares that any return prepared by the IRS on a person's behalf must be signed by that person. This is confirmed by the enforcing regulation, 26CFR301.6020-1 which states, in relevant part:
"(a) Preparation of returns -- (1) In general. If any person required by the Code or by the regulations prescribed thereunder to make a return fails to make such return, it may be prepared by the district director or other authorized internal revenue officer or employee provided such person consents to disclose all information necessary for the preparation of such return. The return upon being signed by the person required to make it shall be received by the district director as the return of such person."
That if the Internal Revenue Service wishes to prepare a return on your behalf, it must provide the:
(1) Code or Regulation that requires you to make statements, keep records, or file returns;
(2) Proper notice served upon you by the Secretary or delegated authority requiring you to make statements, keep records, or file returns;
(3) Code and Regulation that makes you liable for a tax; and
(4) Specific sources of gross income upon which a tax is imposed.
(5) Did you consent to the filing of the return and did you sign it? If not and the IRS filed a return for you the IRS has committed a criminal act.
Have you ever received any of those notices from the IRS as required by the Internal Revenue Code? I bet you haven't.
Now you know. You cannot use the IRS propaganda that is printed on the Form 1040 to justify filing because the fraud is exposed above. You have read it. You are smart and you will check out all of my cites to insure that I have not lied, and I assure you that I have not. In any event you can no longer play the fool. Will you stop filing and paying the income tax or will you bow to tyranny and become a coward?.
* * * Back to the Home Page of John "Birdman" Bryant, the World's Most Controversial Author * * *