tag:blogger.com,1999:blog-8978494.post9030933260264394089..comments2024-03-20T13:16:46.267-04:00Comments on Bob Hurt: IRS Delegation of Authority to Enforce Collections and Make DealsBob Hurthttp://www.blogger.com/profile/16221056626998989868noreply@blogger.comBlogger4125tag:blogger.com,1999:blog-8978494.post-38864984516042787042015-01-09T19:05:49.936-05:002015-01-09T19:05:49.936-05:00This Baker's Dozen of factors conspire to just...This Baker's Dozen of factors conspire to justify ignorance of the law, and disagreement with government agents on the meaning and application of the law, particularly the tax laws:<br /><br /> Lack of mandatory instruction in law throughout public school education (K-12) (let us not forget that the US Government funds much of the states' public education, and at the very least it should fund instruction in the law, its meaning, and how to find and research it for fuller understanding.<br /> Stupidity of 25% of Americans (too stupid to graduate from high school)<br /> Proliferation and inscrutability of the tax code and related provisions of the US Constitution<br /> Lack of standardized, clear, simple access online to tax code shown with corresponding regulations, an indication of which regulations have the force of law against the citizenry, and all appellate opinions showing the meaning and challengeability of the interpretation of the laws and regulations<br /> Non-unanimous appellate opinions on tax code<br /> Diversity of opinions on the tax code between appellate courts and their subsequent populations<br /> The impact of appellate opinions on the willingness of trial judges to hear new challenges those opinions<br /> Lack of historical continuity between the tax code and its interpretation by government agents<br /> Abusive behavior if Internal Revenue Agents<br /> Incongruity between tax law and Internal Revenue practice (e.g., 4 USC 72, inexplicable lack of district directors)<br /> General immorality of income tax against the citizenry - punishes productivity, discourages saving for future emergencies, pushes the citizenry toward dependence on the state for support in old age and disability<br /> Lack of jury power to determine both the fact and the law<br /> Government power to use the biggest law firm in the world to litigate against the common citizen, thereby forcing the citizen either to lose or to hire an expensive lawyer, an utter waste of resources. Government agents should argue their own cases without government attorneys, before the judge, and contend against a lawyered citizen if the citizen chooses to hire counsel.<br /><br />As I see it, every tax crime defender should challenge every assertion of the prosecutor or trial judge that hides from the jury relevant information, particularly the laws and regulations and opinions upon which the defendant relied in making tax-related decisions.<br /><br />Clem Tucker, whoever he is, explained in 4 sentences why the district directors got eliminated and why operation of IRS offices in the several states doesn't violate 4 USC 72. Do you agree with him?Bob Hurthttps://www.blogger.com/profile/16221056626998989868noreply@blogger.comtag:blogger.com,1999:blog-8978494.post-34326394693545094902015-01-09T19:05:30.461-05:002015-01-09T19:05:30.461-05:00The core point I see in the Federal Crop Ins. Corp...The core point I see in the Federal Crop Ins. Corp v Merrill opinion: even though equitable estoppel might not apply to sovereign functions, it should apply to commercial functions of government. The Supreme Court held that the Corporation, a government enterprise, did not owe Merrill insurance benefit for loss of his crop to drought because he reseeded winter acreage, for which loss the regulation, but not the law, disallowed insurance coverage, and though Merrill apparently did not know it, he should have known it. At least 3 justices dissented, implying that the citizen cannot possibly know the meaning of the convoluted law and regulations with certainty, particularly in light of political climate changes in the courts. Translation: the law simply does not make sense and one should not be expected to know it unless government goes to extremes to make the law and its meaning known.<br /><br />And that's IF the citizen can know the law at all, which the typical one cannot, especially with respect to the internal revenue code. So, I don't see how a federal court can get away with sanctioning the citizen's attorney for raising equitable estoppel arguments. This seems especially important even in sovereign issues like taxation. The relevant laws exist in the ever-changing Title 26 of BOTH the USC AND the CFR. Most citizens have only a bare clue how the law and regulations get created. Most don't even know regulations exist. It never occurs to them to ask, particularly because public schools don't require students to know the basics before graduating. 30% or more never graduate from high school. And they don't know where to look or what to look for.<br /><br />Bob Hurthttps://www.blogger.com/profile/16221056626998989868noreply@blogger.comtag:blogger.com,1999:blog-8978494.post-6711825169352618182015-01-08T15:59:43.773-05:002015-01-08T15:59:43.773-05:00The "Internal Revenue District" is how C...The "Internal Revenue District" is how Congress intended for the IRS to operate outside of the District of Columbia as per 4 U.S.C. Section 72. But because of ubiquitous fraudulent information reporting the IRS no longer needed "districts" because the information returns provide the D. C. situs of income receipts. Thus it is said by various sources that IRS did away with the district structure. But the fact of the matter is that in the law and regulations, taxes are assessed and collected by District Directors of Internal Revenue OR THEIR LAWFULLY DELEGATED SUBORDINATES. So.....when confronted with ANY demand by IRS personnel it is appropriate and necessary to invoke your right under Federal Crop Ins. Corp. v. Merrill, 332 US 380 at 384.Clem Tuckerhttps://www.blogger.com/profile/08643062792606891106noreply@blogger.comtag:blogger.com,1999:blog-8978494.post-81107612315105109432015-01-08T15:54:25.802-05:002015-01-08T15:54:25.802-05:00This comment has been removed by the author.Clem Tuckerhttps://www.blogger.com/profile/08643062792606891106noreply@blogger.com