-Caveat Lector- found on the net.... Dave Hartley http://www.Asheville-Computer.com http://www.ioa.com/~davehart http://www.denial-of-due-process.com/tp/ref/protester_def.htm Tax Protester Definitions The IRS has an internal policy for the classification of some taxpayers as "tax protestors." A "tax protestor" is only someone classified by the Internal Revenue Service in accordance with the IRS definition of "tax protestor" per 'Illegal Tax Protester Schemes' below. Because the IRS has no authority over the use or application of the English language, and the phrase "tax protestor" is more commonly applied to two types of people by the general populace: People who refuse to pay certain taxes or file tax returns, as a result of their research into the laws, and their rights regarding this (and in some cases as a result of erroneous beliefs and hearsay about their non-obligations regarding certain taxes), and People who refuse to pay taxes in order to protest policies of the federal government that are supported by those taxes (such as people who refused to pay taxes during the Vietnam War). So, in a nutshell, if you do not pay 'income tax' because your research into your Rights and the respective laws have convinced you that you are not legally or morally obligated to pay a tax on your income, you are a 'Tax Protester' according to one or more of the popular definitions which are prevalent today! Reference The Official "Illegal Tax Protester Schemes" are defined in the law in the Internal Revenue Manual in Section 5431.4. See below: (It is interesting to note that the definitions below all require the common condition of either sending in an IRS form of some sort, usually a 'return', or only corresponding with the IRS via a letter or post card. What about those individuals who do not correspond in any form or manner with the IRS? It seems that they fall outside of the official definition of 'Tax Protester' in the IR Manual.) Illegal Tax Protester Scheme Definitions 1. Constitutional Basis---Refusal to include tax return information on Form 1040/1040A because of violation of Constitutional rights. In lieu of information required on Form 1040/1040A, the illegal tax protester either shows "--0--", "none", "Object", or a Fifth Amendment annotation in all of the blanks or will include a broad general statement regarding his/her constitutional rights (including 4th Amendment and 16th Amendment). This is commonly referred to as a Porth/Daly type return. 2. Fair Market Value---Reducing gross income because of declining value of dollar. The gross income is listed on the face of the return and there is a large adjustment to income which makes adjusted gross income small enough for standard deduction to eliminate taxable income. The adjustment to gross income is on Schedule D, Schedule of Capital Gains and Losses, or Form 2106, Employee Business Expenses, for Form 1040. 3. Gold/Silver Standard---Any return with a statement that only gold or silver backed currency can be taxed. 4. Blank Form 1040/1040A---These generally fall into two categories. In one category the individual files a return with only a name and address, and possibly signature, and Form(s) W-2 is attached. This scheme is usually verified upon correspondence with the taxpayer. In the second category the individual files a return similar to the Porth type return, i.e. the lines contain "object", "Fifth Amendment", etc., with the exception that Form(s) W-2 is attached. In both instances, the return could or could not list marital status and/or exemptions. 5. Non-Payment Protest---Non-Payment or underpayment of tax based upon some type of protest statement written or attached to the return. 6. Protest Adjust---This is similar to Non-Payment Protest, in that the return contains specific unallowable items (e.g., deductions, exclusions, etc.) identified to some type of protest. 7. Mail Order Ministries---Individual receives income from non-religious sources and declares that it is non-taxable because of "vow of poverty". This scheme also involves returns where the individual includes all or substantially all of gross income as a contribution deduction on Schedule A of Form 1040. Some individuals will complete Form 1040 and then take an unusually large contribution deduction on Schedule A of Form 1040, normally 50% or more of the adjusted gross income. 8. Protester Letters and Cards---The receipt of letters and cards (without tax return) protesting the use of taxes for war, defense and/or other government spending policies, and indicating that this will affect their reporting and payment of taxes. 9. Family Estate Trust---The trusts are filed on Forms 1041. Terms such as "family", "equity pure", "prime", or "constitutional" are used in the title of the trust. Income is from "wages" or "Contract" sources and deductions are for personal living expenses, such as housing, medical, auto, child care, interest or taxes. Generally, an individual will establish a trust, give his/her wages or other income to the trust, and the trust pays for the expenses of the individual. The expenses are claimed as administrative expenses of the trust, resulting in the individual paying no tax and the trust paying little or no taxes. 10. W4---Excessive Overstatement of Allowances---This scheme is usually employed in conjunction with one of the other schemes mentioned above. The claiming of excessive allowances is usually directed towards eliminating withholding of Federal taxes from wages. 11. Forms 843 and Amended Returns--- Some individuals are filing Form 843 Claims and/or Amended Form 1040 (1040X) returns to obtain a total refund on all taxes paid in prior years, even though returns have not been filed for the prior DECLARATION & DISCLAIMER ========== CTRL is a discussion and informational exchange list. Proselyzting propagandic screeds are not allowed. Substance—not soapboxing! 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