-Caveat Lector- This guy lives in the Asheville area. I bought some of his CD's and have them available for $35, postpaid. ($10 discount). He has successfully removed himself as a "TAXPAYER" from IRS computer records, and indicated by FOIA request/responses included on the CD. A large part of the rationale is indicated below. Dave Hartley <[EMAIL PROTECTED]> http://www.Asheville-Computer.com http://www.Asheville-Computer.com/dave To begin with I'd like to stress, I am not an attorney, CPA or former IRS employee. I do not offer professional advice. I am just an average freedom loving American. I don't make any warranties or guarantees with regards to the information you read here. I strongly suggest that you confirm everything for yourself. Should you rely upon any of my information, you should know that you are traveling at your own risk. I am here (at what I believe to be a personal risk), to tell you that I don't file tax returns! Like many others, I grew up with some bad information. I was told that there were only two things in life I ever had to do - die and pay taxes. That is partially true. I do pay taxes. I don't pay income taxes, because I don't earn a "taxable" income according to the information I have read. I do not take issue with the tax laws of the United States. I take issue with the Internal Revenue Service's interpretation of them. It has long been established by the courts that there are only three ways to challenge the way the IRS enforces Title 26 of the United States Code otherwise known as The Internal Revenue Code. (1) You can pay the tax, file for a refund, and, if denied, file suit to get your money back. (2) You can argue that the amount the IRS claims you owe is in error before the US Tax Court. (3) You can refuse to comply and risk criminal prosecution. I chose to risk criminal prosecution rather than file tax returns for the following reasons: 1) After an extensive review of the United States Code, it appeared to me that the IRS lacked jurisdiction. The only citizens required to file tax returns, were those "subject to the jurisdiction of the United States (See - Where is the United States?)." For me to pay the tax and then file for a refund would have subjected me to the jurisdiction of the United States. Once they established jurisdiction over me, their case would be won. So filing a return, paying the tax and then asking the courts to order the IRS to give me my money back didn't appear to be possible. 2) The second option, arguing the amount owed before the US Tax Court would once again perfect their process and grants them jurisdiction. Simply by agreeing to have my case heard in US Tax Court would be an admission of liability. The only thing the US Tax Court decides is how much a person owes, not if they do owe. The US Tax Court is an administrative court. If I weren't a taxpayer, I wouldn't be there. In fact, it is safe to say that there has never been a case heard by the US Tax Court that didn't involve a taxpayer. Therefore, this option was as bad if not worse than the first. 3) The only option I felt I had open to me was to refuse to file a tax return. In pursuing that option, this meant I had to risk criminal prosecution. I compare the experience to that of two gun fighters drawing on each other. One is big and fast and shoots hot lead. The other is small and slow and shoots blanks. But if the smaller gun fighter gets his shot off first, the larger gunfighter won't fire back at him. But if he doesn't - he's as good as dead. If I had lost in my judicial challenge, then the IRS was going to make an example out of me. Anyone else who decided they wanted to risk criminal prosecution would be reminded of the gun fighter analogy. If I lost, there would be fines and imprisonment. But if the IRS lost, they actually didn't lose anything. After all, I maintained I wasn't liable for any tax. I did not owe the IRS a single red cent! By letting me go, the illusion is that they lost tax revenues from me. The reality is they never were due any tax revenues from me. The thing the IRS feared was the notion that once I got free, I might tell others. If everyone who is not liable were to refuse to file tax returns, then the IRS might have to start making major corporations pay taxes. They were the ones supposed to be paying taxes to begin with. But large corporations aren't burdened like real people are. They have huge lobbies and expensive lawyers that work to insure they don't have to pay taxes (their fair share or otherwise). If you ever want an eye opening experience, travel to any tax haven, like the Bahamas. Go into any law office there and try to find a filing cabinet, counter top or any flat surface that isn't covered with an IBC (International Business Corporation) Seal. You'll find that to be a real challenge. Every sizable corporation knows that they can go into a tax haven, set up an offshore corporation and re-invoice itself on it materials and labor so as to eliminate most of its profits within the United States. The offshore company makes all the profit, and what do you know? It does it where there aren't any taxes at all. What's even better, the shareholders to the Stateside Corporation earn even fewer dividends. So the fat cats setting up the offshore corporation walk off with the government's tax money and the shareholder's profits both at the same time. In CHEEK v. UNITED STATES, 498 U.S. 192, the record reflects that the Court of Appeals held that, "Cheek was free to pay the tax, file for a refund, and if denied, present his claims to the courts. Also, without paying the tax, he could have challenged claims of tax deficiencies in the Tax Court Pp. 204-207." This was a tremendous case and I would recommend that everyone read it. It was decided on January 8, 1991, and it held that a person could not be found criminally liable for willful failure to file if they did not believe they were required to file a tax return. But equally important, the court outlined the frivolous arguments put forth by the tax protester movement. "For the record, we note that the following beliefs, which are stock arguments of the tax protester movement, have not been, nor ever will be, considered 'objectively reasonable' in this circuit. (1) the belief that the sixteenth amendment to the constitution was improperly ratified, and therefore never came into being; (2) the belief that the sixteenth amendment is unconstitutional generally; (3) the belief that the income tax violates the takings clause of the Fifth Amendment; (4) the belief that the tax laws are unconstitutional; [498 U.S. 192, 199] (5) the belief that wages are not income, and therefore are not subject to federal income tax laws; (6) the belief that filing a tax return violates the privilege against self-incrimination; and (7) the belief that Federal Reserve Notes do not constitute cash or income." This works is not admissible as evidence. I am not an expert. Do not think you're going to stop filing tax returns and then hand the judge this CD or pamphlet and expect him to dismiss the charges against you. He could care less what I think. Don't think you're going to write the IRS and explain to them that now you know how the system works, and they are going to reward you with one of those letters (you see at patriot meetings) that say you are no longer required to file. If you don't understand anything else - get this: Either you can pay the alleged tax liability, go to tax court, or risk criminal prosecution. Those are your only options. There are no other options outlined by the courts. I chose to risk criminal prosecution, because I felt in my heart that I fully understood the Internal Revenue Laws as they pertain to the Individual Income Tax. I believed I could put forth a proper judicial challenge. Don't copy my filings and hope you're going to bluff the IRS. I strongly feel this information should be available to everyone in an easy to understand format. The courts hold that the law is knowable. Since the law is knowable, every person is considered to know the law. Ignorance is a poor excuse and even a worse defense. Again, we can look to the courts. "Based on the notion that the law is definite and knowable, the common law presumed that every person knew the law. This common law rule has been applied by the Court in numerous cases construing criminal statutes." UNITED STATES v. INTERNATIONAL MINERALS & CHEMICAL CORP., 402 U.S. 558 (1971) There are people out there in fantasy land selling what is called a "Reliance Defense." They are charging a fortune for letters from CPA's and Attorneys telling their clients that they aren't required to file a tax return. While this may or may not prevent them from being sent to prison, it won't do anything about the taxes, penalties and interest that will accumulate while they test the strength of their frivolous arguments. If I had known in 1989 what I know now, I wouldn't have spent the better part of a decade in a law library. There wasn't anyone there to hand me what I'm handing you. I am happy to live in a country where freedom of speech is held sacred. I love America and always will. This isn't about me not wanting to pay taxes. This is about me not wanting to pay taxes that I don't owe. I would like to put an end to the two wolf packs that currently feed on the sheep. The first wolf pack is the IRS. We all know how terrifying they can be. I don't think that there exists three letters in the whole alphabet, that when bound together create a greater fear than those do. The second wolf pack I call the "Want-To-Be Patriots." Not all patriots fit into this category. But there are those feeding on the fear the IRS generates. I remember when I got my first notice of levy from the IRS. I called a detaxing group for help. It cost me $700 up front. Then I waited for over a month for them to write a letter that I ended up having to rewrite cause it was so poorly done. They didn't have a clue what the real argument was about. My father-in-law had similar experiences. He once paid a man $7000 because the man claimed that he could get my father-in-laws' $50,000 back that the IRS seized without a warrant from his bank account. Well my father-in-law didn't get his $50,000 back and it's been a couple of years now. In fact, the old man died waiting for this Constitutional Expert to come through on his promise. There are very few people who have ever recovered their money from the IRS, once the IRS got their hands on it. I don't know which pack of wolves is the worst but I do know they're both out there. I have often wondered if the "Want-to-be Patriots" weren't actually federal employees performing covert operations spreading misinformation. It would make sense for the IRS to want to control both the offense and the defense. Perhaps that is why they have a 95% criminal conviction rate. I openly admit that there are those who believe I should be expelled from this country. But, there are many more that either support or sympathize with me. One co-worker of mine once said, "You need to know something. If I were on your jury - you'd go to prison. I wouldn't have any sympathy for you. We all have to pay taxes. It's not right that you don't." I responded to her, "If you were on my jury - you'd have to view the evidence and hear my side of the story. And having once done so, should you still send me to prison, then you would have a horrible burden to bear. You would at least know that you sent an innocent man to jail." What I want to show you now is the evidence that my co-worker would never open her eyes to see. To me she represented prejudice and ignorance. Prejudice and ignorance have always been the greatest threat to freedom in America. I will also say that I can't count the times that I wanted to throw in the towel and make a deal. Numerous times I was nearly overcome by my own cowardice. I have been literally terrorized by the IRS. Can you imagine the enormous weight that a person feels when a Special Agent delivers a threat in writing? They threatened me more times than I care to count. They wrote me and told me they were coming to take my few possessions numerous times. T hey told me that I had to appear before them and if I didn't there would be hell to pay. They scared me. They scared my wife. And they scared my daughter. I remember sitting in a Red Lobster having lunch with my daughter one afternoon. We thought at the time, this might our last lunch together for awhile. On June 24th, 1998 an agent ordered me to appear at IRS headquarters. The Agent had stated that she was committed to returning me to their system of "voluntary compliance." I wrote the IRS and informed them that I was not going to be present for their meeting. I remember my daughter's tears falling one by one onto her plate as she asked me what she should do with my things if they sent me to prison. She knew that I was innocent, that I didn't owe the IRS anything, but she also knew I wasn't going to volunteer back into something I was trying to get free from. It's a horrible way to have to challenge the power structure. Over the years I had resolved it within myself that if the law failed me, I'd just have to go to jail. Yet neither my wife nor my daughter ever asked me to make a deal. I am grateful to them for that. The constant pressure took its toll on my marriage. It did not survive. Yet I also know that there are many who have had it far worse than I have. There are many that could not articulate the argument. There are those who could learn the argument, but not withstand the stress of criminal prosecution. The hard, cold truth is that most people would rather pay extortion demands than risk imprisonment. On April 23rd, 1999, I received a response to a Freedom of Information Act (FOIA) request that I filed on December 7th, 1998. As I read through my Individual Master File (IMF) I learned that the IRS finally reclassified me as a "NONFILER," and disposed of my records from their Audit Information Management System (AIMS). My IMF reflected that I had no tax liability and wasn't required to file a return. I went to war with the IRS in 1993. The Removal of Records Request from AIMS displayed TC590 (Transaction Code 590), CC 52 (Closing Code 52) and Disp Cd 36 (Disposal Code 36). Having requested a copy of ADP and IDRS Information 1994, I was able to decipher the codes and determine their meaning. The IRS called a "cease fire" in September of 1998. DECLARATION & DISCLAIMER ========== CTRL is a discussion and informational exchange list. Proselyzting propagandic screeds are not allowed. Substance�not soapboxing! These are sordid matters and 'conspiracy theory', with its many half-truths, misdirections and outright frauds is used politically by different groups with major and minor effects spread throughout the spectrum of time and thought. That being said, CTRL gives no endorsement to the validity of posts, and always suggests to readers; be wary of what you read. CTRL gives no credeence to Holocaust denial and nazi's need not apply. Let us please be civil and as always, Caveat Lector. ======================================================================== Archives Available at: http://home.ease.lsoft.com/archives/CTRL.html http:[EMAIL PROTECTED]/ ======================================================================== To subscribe to Conspiracy Theory Research List[CTRL] send email: SUBSCRIBE CTRL [to:] [EMAIL PROTECTED] To UNsubscribe to Conspiracy Theory Research List[CTRL] send email: SIGNOFF CTRL [to:] [EMAIL PROTECTED] Om
