The deck is stacked in favor of government for numerous reasons, aside from prosecution of tax protestors for tax-related crimes.
To begin with, the administrative activities, including assessments and record keeping, are fraught with fraud, lies, intentional errors, persecutions, acting without authority, and deceit by government employees (yes, I consider IRS agents as government employees).
Then, Collection Due Process Hearings (CDPH), step one in an administrative remedy effort, occur in IRS offices with GIANT gun-carrying CID agents IN THE ROOM to intimidate the tax protestor. The IRS agents never answer questions about the law, and often shut down meetings if you bring up contentious issues, particularly if you try to record them.
Tax Protestors who refuse to file tax returns have no power to arrange an offer in compromise because they haven't admitted they owe anything.
And you cannot sue in federal court for a Declaratory Judgment regarding tax issues or injunction against collecting a tax absent a court order.
Then, tax protestors must argue the tax issue in Tax Court where they become (ridiculously) the plaintiff and bear the burden of proof. Then the only question before the court seems to be how much you owe, not whether you owe it. Some people can successfully dispute issues and cycle between tax court and CDPH till the 10 year statute of limitations expires. But most crack up before then and lose, AND suffer penalties and interest and litigation costs.
The IRS often lies about assessments, and believes third party reports of income which it should not believe (they aren't filed under penalty of perjury). And the IRS often sends Notices of Deficiency to the wrong address on purpose so they can surprise you with a lien and levy to encumber or snatch the assets you will need to fight them. Congress has mandated this collect-first strategy because legislators want you to pay the tax the IRS says you owe FIRST, and THEN you must sue to get back the part you didn't owe, NEVER MIND it can cost you thousands of dollars to do that.
You can use a lot of methods to try and defeat the IRS and Congress in this scurrilous enterprise of contrived plunder, but generally, people who try end up losing much more than the tax they would have paid. And many end up destroying their lives in the process, destroying marriages, alienating family and friends, and winning prison sentences, losing jobs, and still owing and paying a mountain of taxes.
So, I suggest for those who cannot tolerate such a damage or figurative knock-down-and-drag-out fight, that you make yourself judgment proof, get all assets out of your name, and earn the minimum possible income that the IRS sleuths can discover and prove, then file your return and pay the corresponding tax, and go on and enjoy your family, friends, employment, and the good life.
To everyone else, I suggest you line up a good criminal tax attorney like Michael Minns (http://minnslaw.com).
- Watch this and other Youtube videos:
- Read Underground Lawyer book
- Read How to Survive the IRS book
And, to everyone else, I suggest that you read carefully these Wikipedia articles and think carefully about your ability to stand up in court and argue against the DOJ 's special tax litigation team's badass attorneys before a judge and jury the IRS and DOJ have probably suborned (how else do you think they amassed such a mountain of wins against tax protestors?).
You can see that the above links don't reflect Dave Myrland, Chris Chapman, and others' statutory argument about the meaning and application of 26 USC 83 or 4 USC 72. You can read them here:
book Cracking the Code and on Lost Horizons http://losthorizons.com/, and the 16th Amendment http://losthorizons.com/Documents/The16th.htm where he opposes the above Wikipedia constitutional arguments, for reasons he explains. He claims many have received tax refunds using the method of rebutting false third party reports of income.
While I applaud efforts to educate individuals, I would applaud even more the same energy applied to organizing opposition to the courts and IRS and DOJ over wrongful interpretation of the constitution and laws, and to Congress over such a BAT-SHIT-CRAZY 16th Amendment and Internal Revenue Code that few have read and NOBODY understands.
And DO NOT THINK the IRS/DOJ don't constitute a clear and present physical danger to tax protesters. Some seem slated to perish in federal prison, and at least one MURDER of a federal Public Defender has occurred in the umbra of tax crime litigation because she yelled out in court that she would get to the bottom of the obvious subornation of the jury in the prosecution of her client, a man on the periphery of a tax protestor services case. The IRS/DOJ might have murdered numerous others surreptitiously to shut them up.
And that shows one reason why I openly advocate that people without the guts and wallet for the battle should find a way to pay the minimum tax possible, then spend their otherwise tax-protestor energy making a ton of money, and DONATING much of it to political activists like James Traficant, who wants to do away with the income tax and IRS altogether and replace it with a flat 15% sales tax on new goods.
Meanwhile, let it be known, I believe NO amendment to the Constitution has done away with the requirement for apportionment among the states (meaning imposition on and collection from state legislatures) of all direct taxes. See Article I Section 2 Clause 3 and Section 9 Clause 4. I have seen NO language in the 16th Amendment repealing those clauses. Therefore, as I see it (and apparently the courts don't agree), the 16th Amendment cannot mean that Congress may impose a direct tax upon the people OR collect a direct tax FROM the people. The Amendment can only mean that the source cannot be considered in the imposition of the income tax, AND that the income tax is an indirect tax in the class of an excise on some event, happening, activity, or occurrence OTHER than the receipt of revenue. Income (revenue minus cost) merely constitutes the means of determining the amount due from those subject to the tax (which probably isn't you or me). And therefore the courts should and must interpret the Internal Revenue Code accordingly. Your only question is: HOW WILL YOU MAKE THE COURTS DO THAT?
I commend to everyone's reading the Memorandum of Law which Tommy Cryer submitted to the court in his tax crime case.
In conclusion, I say that the trouble with tax protestor arguments lies not in their legal or political unsoundness, but in the fact that conspiracy between IRS agents and their leaders, the US Department of Justice (AG, US Attorneys), and the US District, Circuit, and Supreme Courts, including their subornation or defeating of grand juries and petite juries, make it extremely difficult to win court battles.
I would feel intensely pleased to see TENS OF THOUSANDS of Citizens file lawsuits against IRS agents in state and federal courts and against county clerks and county attorneys and sheriffs for allowing the IRS to operate outside D.C. without authority and for honoring their illegal liens and inserting them into the public record. This disastrous abortion of constitutional rights and destruction of property rights needs to carry a stiff penalty, and the voters should throw out every representative in the house and senate who allows the miscarriage of justice against the citizenry to continue.