> ----- Original Message ----- > > > NEW LAWSUIT PARALYZES THE IRS > > > > If you'd like to get the IRS off your back, > please take a few moments > to read the enclosed lawsuit, which was recently > filed in Federal District > Court. The information it contains is a matter of > public record and is > provided to you free of charge. What you are about > to read will shock you > and could dramatically change your life . . . > > > > > > UNITED STATES DISTRICT COURT FOR THE DISTRICT OF > OREGON > > > > CASE NUMBER: CV 00-293-KI STEVEN M. BERESFORD, > Ph.D., > > Plaintiff, v. INTERNAL REVENUE SERVICE, UNITED > STATES GOVERNMENT > > DEPARTMENT OF THE TREASURY, Defendant. > > > > COMPLAINT FOR REFUND OF TAXES, PENALTIES AND > INTEREST. REQUEST > > FOR PERMANENT INJUNCTION. DEMAND FOR JURY TRIAL. > > > > INTRODUCTION > > > > 1. Plaintiff alleges that he is a British > citizen who has been a > > resident alien in the US since 1987. Soon after > taking residence in > > the US, it came to his attention that the > American income tax system > > is based upon voluntary compliance. Plaintiff > believes that he > > cannot be legally compelled to obey any law that > is voluntary, and > > that he therefore has no legal obligation to file > or pay income taxes. > > > > 2. At the beginning of 1996, plaintiff received > a letter from > > defendant requesting payment of overdue income > taxes for 1987, 1988, > > 1989. Plaintiff responded by writing to > defendant stating that > > since the income tax system is based on voluntary > compliance, he had > > voluntarily chosen not to comply. > > > > 3. During the next year or so, plaintiff > contacted the IRS offices > > in Portland and Seattle by telephone and > certified mail on numerous > > occasions asking for an explanation of the term > `voluntary > > compliance' so that he could determine his legal > liability and comply > > with the law if required to do so. > > > > 4. Defendant ignored these requests and issued > an involuntary > > federal tax lien against him on 7/12/96 for the > sum of $7,256.80. > > Plaintiff then filed an appeal of federal tax > lien on 8/9/96 and > > again on 9/3/97 with the IRS offices in Portland > and Seattle. These > > appeals were also ignored. > > > > 5. On 2/5/98, defendant sent plaintiff a notice > of intent to levy. > > On 3/3/98 and on 4/1/98 the IRS office in > Portland finally notified > > plaintiff that his appeal had been disallowed, > more than 18 months > > after he originally filed it. > > > > 6. Plaintiff then wrote to the IRS office in > Portland on 2/15/99, > > 4/7/99, and 6/16/99 requesting a due process > hearing. Defendant > > failed to schedule a hearing and the sum of > $14,609.97 was > > subsequently withheld from the sale of > plaintiff's home at 701 North > > Winchell street, Portland on 10/14/99 under > protest in satisfaction > > of the lien. Finally, on 1/3/00 defendant > notified plaintiff that his > > request for a due process hearing had been > denied. > > > > POINTS AND AUTHORITIES > > > > 7. According to the IRS Mission Statement, the > Federal Tax > > Regulations, the Internal Revenue Manual, the US > Supreme Court, and > > expert testimony given before Congress, the tax > system is based on > > voluntary compliance: > > > > 8. a) "The mission of the Service is to > encourage and achieve the > > highest possible degree of voluntary compliance > with the tax laws and > > regulations and to maintain the highest degree of > public confidence > > in the integrity and efficiency of the Service." > Federal Register, > > Volume 39, #62 (11572), March 29, 1974. > > > > 9. b) "The purpose of publishing revenue > rulings and revenue > > procedures in the Internal Revenue Bulletin is to > promote correct and > > uniform application of the tax laws by Internal > Revenue Service > > employees and to assist taxpayers in attaining > maximum voluntary > > compliance." Federal Tax Regulations, Section > 601.601. > > > > 10. c) "The tax system is based on voluntary > compliance." Federal > > Tax Regulations, Section 601.602. > > > > 11. d) "Taxpayers in the United States assess > their tax > > liabilities against themselves and pay them > voluntarily. This system > > of assessment and payment is based on the > principle of voluntary > > compliance." Internal Revenue Manual, Section > 20:123 (7/15/96). > > > > 12. e) "Of course, the Government can collect > the tax from a > > District Court suitor by exercising its power of > distraint ~ if he > > does not split his action ~ but we cannot believe > that compelling > > resort to this extraordinary measure is either > wise or in accord with > > congressional intent. Our system of taxation is > based upon voluntary > > assessment and payment, not upon distraint." US > Supreme Court, Flora > > v. United States, 362 US 179, 80 S.Ct. 630 > (1960). > > > > 13. f) "Let me point this out now. Your > income tax is 100 percent > > voluntary tax, and your liquor tax is 100 percent > enforced tax. Now > > the situation is as different as day and night. > Consequently, your > > same rules just will not apply." Testimony of > Dwight E. Avis, Head > > of the Alcohol and Tobacco Tax Division of the > Bureau of Internal > > Revenue, before the House Ways and Means > Committee on Restructuring > > the IRS (83rd Congress, 1953). > > > > 14. Neither the Federal Tax Regulations nor the > Internal Revenue > > Code define the term `voluntary compliance'. > Hence plaintiff relies > > on the definitions of `voluntary' given in Corpus > Juris Secundum > > (C.J.S. 92: 1029, 1030, 1031): > > > > 15. "The word `voluntary', which connotes an > agreement, implies > > willingness, volition, and intent. It suggests a > freedom of choice > > and refers to the doing of something which a > person is free to do or > > not to do, as he so decides. > > > > Although for legal purposes the word > `voluntary' is considered > > to be so simple and in such general use that it > need not be defined, > > it has been defined variously as meaning acting > by choice, acting of > > one's self, without compulsion, or without being > influenced by > > another; acting with willingness; done by design > or intention; > > purposed; intended; done of his or its own > accord; done of or due to > > one's own accord or free choice; produced by an > act of choice; > > proceeding from the will or from one's own choice > or full consent. > > > > `Voluntary' is further defined as meaning > free; willing; not > > accidental; spontaneous; proceeding from the free > and unrestrained > > will of the person; proceeding from the > spontaneous operation of the > > party's own mind, free from influence of any > extraneous disturbing > > cause; of one's own will without being moved, > influenced, or impelled > > by others; unconstrained by external > interference, influence, or > > force; unimpelled by another's influence; not > compelled, prompted, > > persuaded, or suggested by another; acting > without constraint by > > extraneous force; without compulsion. > > > > In its legal aspect, and as commonly used > in law, the > > word `voluntary' is defined as meaning > gratuitous; without valuable > > consideration; acting, or done, of one's own free > will without > > valuable consideration; acting, or done, without > any present legal > > obligation to do the thing done." > > > > SUMMARY OF MATERIAL FACTS > > > > 16. According to the IRS Mission Statement, the > income tax system > > is based on voluntary compliance. > > > > 17. According to the Federal Tax Regulations > (sections 601.601 and > > 601.602) the income tax system is based on > voluntary compliance. > > > > 18. The Internal Revenue Manual (section > 20:123) explicitly states > > that the payment of income tax is voluntary. > > > > 19. The US Supreme Court has ruled in Flora v. > United States > > (supra) that the income tax system is based upon > voluntary payment, > > not upon distraint. > > > > 20. Dwight E. Avis, Head of the Alcohol and > Tobacco Tax Division of > > the IRS, testified before Congress that income > tax is 100 percent > > voluntary. > > > > 21. According to Corpus Juris Secundum (supra), > various courts have > > ruled that the meaning of the word `voluntary' > includes: "the doing > > of something which a person is free to do or not > to do; acting > > without compulsion; acting without constraint by > external > > interference, influence, or force; acting without > any present legal > > obligation to do the thing done." > > > > 22. Plaintiff did not voluntarily pay income > taxes for the years > > 1987, 1988, 1989. > > > > 23. In response to defendant's request for > payment of taxes for the > > years 1987, 1988, 1989, plaintiff repeatedly > asked defendant to > > explain the meaning of the term `voluntary > compliance', but defendant > > repeatedly failed to do so. > > > > 24. Defendant issued an involuntary federal tax > lien against > > plaintiff on 7/12/96 for the sum of $7,256.80. > In response, > > plaintiff filed an appeal of federal tax lien on > 8/9/96 and again on > > 9/3/97, which defendant disallowed on 3/3/98. > Plaintiff then > > requested a due process hearing on 2/15/99, > 4/7/99, and 6/16/99, > > which defendant denied on 1/3/00. > > > > 25. Defendant compelled the sum of $14,609.97 > to be withheld from > > the sale of plaintiff's home on 10/14/99 under > protest by means of the > > above-mentioned involuntary federal tax lien. > > > > 26. Plaintiff has exhausted the administrative > remedies available > > to him by defendant, was at all material times > referred to herein a > > resident of the State of Oregon, has his > principle place of business > > in the State of Oregon, and relies on 28 U.S.C. > Section 1346 (a)(1) > > and Section 1391 (b) as giving the District Court > of the State of > > Oregon jurisdiction in this matter. > > > > ARGUMENT > > > > 27. Plaintiff argues that according to the true > and correct usage > > of the word `voluntary' in standard English and > in legal English (as > > outlined in Corpus Juris Secundum), he cannot ~ > by definition ~ be > > forced or compelled to do something that is > voluntary, such as > > complying with a voluntary law. > > > > 28. Plaintiff argues that since the law clearly > and unambiguously > > states that the payment of income tax is > voluntary, defendant cannot > > lawfully force or compel him to pay income tax. > Plaintiff argues > > that his position is supported by Tietjen v. > Heberlein, 171 P. 928, > > 54 Mont. 486; Akio Kuwahara v. Acheson, D.C. > Cal., 96 F. Supp. 38, > > 42; Brown v. State, 135 S.E. 765, 766, 36 Ga. > App. 84; Coker v State, > > 33 S.E. 2d 171, 174, 199 Ga. 20; Perryman v. > State, 12 S.E. 2d 288, > > 391, 63 Ga. App. 819; in which the courts ruled > that a voluntary > > action is one that is done without compulsion or > external force. > > > > 29. Plaintiff argues that he has the freedom of > choice to pay or > > not to pay income tax without any legal > obligation toward defendant, > > and that his position is supported by Touli v. > Santa Cruz County > > Title Co., 67 P.2d 404, 406, 20 Cal. App. 2d 495, > in which the court > > ruled that a voluntary action is one that is done > without any legal > > obligation to do the thing done. > > > > 30. Plaintiff argues that according to the IRS > Mission Statement, > > the Federal Tax Regulations, the Internal Revenue > Manual, the US > > Supreme Court, and the testimony of Dwight Avis > before the House Ways > > and Means Committee, voluntary compliance forms > the foundation of the > > entire income tax system and is not a subordinate > or conditional > > regulation. > > > > 31. Plaintiff argues that section 6321 of the > Internal Revenue > > Code, which lays out the rule concerning federal > tax liens, does not > > form the foundation of the income tax system and > is therefore > > subordinate to and conditional upon the principle > of voluntary > > compliance, which always takes precedence over > it. > > > > 32. Plaintiff argues that although defendant > has the legal right to > > issue a federal tax lien under section 6321, such > a lien must be a > > voluntary lien in order to conform to the > principle of voluntary > > compliance, and that defendant does not have the > legal right to issue > > an involuntary federal tax lien. > > > > 33. Plaintiff argues that the involuntary > federal tax lien issued > > against him by defendant under section 6321 of > the Internal Revenue > > Code violated the principle of voluntary > compliance and was erroneous > > and unlawful. > > > > 34. Plaintiff argues that defendant acted > erroneously and > > unlawfully by compelling money to be withheld > from the sale of his > > home by means of an involuntary federal tax lien, > because the > > involuntary compliance thus obtained violated the > principle of > > voluntary compliance. > > > > 35. Plaintiff argues that since the payment of > income tax is > > voluntary, he has never had any legal or > financial obligation toward > > defendant and has never owed defendant anything, > and that any and all > > claims against him by defendant are false and > without merit. > > > > CONCLUSION > > > > 36. The law clearly and unambiguously states > that the payment of > > income taxes is voluntary, as codified in the IRS > Mission Statement > > and in Sections 601.601 and 601.602 of the > Federal Tax Regulations, > > and affirmed by Section 20:123 of the Internal > Revenue Manual, by the > > US Supreme Court in Flora v. US, and by the > expert testimony of > > Dwight E. Avis before Congress. > > > > 37. The principle of voluntary compliance forms > the foundation of > > the entire income tax system, and is not a > subordinate or conditional > > regulation. > > > > 38. Section 6321 of the Internal Revenue Code, > which lays out the > > rule concerning federal tax liens, does not form > the foundation of > > the income tax system and is therefore > subordinate to and conditional > > upon the principle of voluntary compliance, which > always takes > > precedence over it. > > > > 39. Defendant does not have the legal right to > issue an involuntary > > federal tax lien under section 6321 of the > Internal Revenue Code, > > because such a lien violates the principle of > voluntary compliance. > > Since the law clearly states that the payment of > income taxes is > > voluntary, defendant acted erroneously and > unlawfully by compelling > > the sum of $14,609.97 to be withheld from the > sale of plaintiff's > > home on 10/14/99 under protest by means of an > involuntary federal tax > > lien. > > > > 40. According to the true and correct usage of > the word `voluntary' > > in standard English and in legal English, > plaintiff cannot be > > compelled to do something that is voluntary, such > as the payment of > > income tax ~ which is voluntary. By compelling > plaintiff to pay > > income tax by means of an involuntary federal tax > lien, defendant > > violated plaintiff's intrinsic right to freedom > of choice in the > > matter without compulsion or legal obligation. > > > > THEREFORE > > > > Plaintiff prays that the Court will uphold the > true and correct usage > > of the word `voluntary', and will uphold his > intrinsic legal right > > under the principle of voluntary compliance to > exercise freedom of > > choice to comply or not to comply with the income > tax laws without > > compulsion or legal obligation, and prays for > judgment against > > defendant as follows: > > > > a) That the Court will order defendant to > refund to plaintiff the > > sum of $14,609.97 plus interest. > > > > b) That the Court will order defendant to pay > plaintiff > > administrative and litigation costs arising from > the prosecution of > > this lawsuit in the sum of $11,150. > > > > c) That in view of plaintiff's decision not to > voluntarily comply > > with the income tax system, the Court will issue > a permanent > > injunction forbidding defendant from contacting > him against his > > wishes and from directly or indirectly > interfering in any other > > aspect of his life. > > > > Steven M. Beresford, Ph.D. (Plaintiff in > propria persona) 2/28/00 > > > > > > A PERSONAL MESSAGE TO YOU FROM STEVEN > BERESFORD > > > > As a result of this potentially devastating > lawsuit, which was > > written by myself, the IRS is being represented > in court by Janet > > Reno and the Justice Department. In order to > win, I need to hire a > > good attorney to help me navigate the legal > minefield, so I'm asking > > for your support. > > > > If you'd like to help me beat the IRS, please > mail your donation to: > > The Steven Beresford Defense Fund, c/o Steven > Beresford, 18803 SE > > 18th Street, Vancouver, WA 98683. Whether you > send $10 or $1,000, > > your help could force the IRS to its knees and > make them beg for your > > tax dollars in future. This is an important > lawsuit that could end > > the tyranny of the IRS once and for all. But I > sincerely need your > > support. > > > > Please forward this e-mail to as many people as > possible. The more > > people who know the truth about voluntary > compliance, the less power > > the IRS will have over the American public. Time > is of the essence. > > Janet Reno is on the warpath, so please do it > now, before you get > > sidetracked and forget. Thank you for your time > and cooperation. > > > > Steven Beresford > > > > P.S. If you want to verify this lawsuit, feel > free to contact Jian > > Grant (202-307-6422) who is the Department of > Justice attorney. _______________________________________________________ __________________________________________________ Do You Yahoo!? Talk to your friends online and get email alerts with Yahoo! Messenger. http://im.yahoo.com/ <A HREF="http://www.ctrl.org/">www.ctrl.org</A> DECLARATION & DISCLAIMER ========== CTRL is a discussion & informational exchange list. Proselytizing propagandic screeds are unwelcomed. Substance�not soap-boxing�please! 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