|Joseph R. "Joe" Banister|
Sunday, January 18, 2004
Reply To Clark Howard
I am forwarding a thought-provoking article authored by Robert R. "Bob" Raymond. He masterfully articulates problems for the IRS that will continue to grow and grow and grow, as would the problems facing any purveyor of deceit. Bob's website is found at www.rraymond.org .
You can access past email alerts at http://joebanister.blogspot.com/
The IRS has an Income Tax problem
By Robert R. Raymond
January 19, 2004
The IRS has an Income Tax problem. Tens of millions of Americans no longer file the form 1040. Why is that? Well, besides the fact that government consumes 40 percent of the fruits of our labor and people sometimes have to make a choice between feeding their families or feeding Uncle Sam; people are tired of IRS abuses, lack of candor about the law and the need for true due process when American's interact with the IRS. The greatest abuse being the IRS's and our elected officials refusal to tell the people what law makes them liable to pay the Individual Income tax.
This silence on the part of our elected officials is responsible for the mood of distrust and ever growing suspicion of government at all levels. This is exactly what the IRS hoped to avoid when it came out with the kinder, gentler version of the IRS that we are supposed to have today. You know, customer friendly. Their own mission statement tells us so.
Introduction and Mission
The Internal Revenue Service is the nation's tax collection agency and administers the Internal Revenue Code enacted by Congress. Its mission: to provide America 's taxpayers with top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
The problem with the millions of non-filing American's is self-inflicted. The IRS refuses to tell the American people what law makes them liable for the Individual Income tax. I got to tell you folks; this is no minor omission. The government has a duty to inform the people of our obligations under the law; anything less is immoral and un-American. There are four questions that need to be asked and answered for the people to have confidence that the law is being applied correctly.
1. What is the definition of the word Income as used in the Internal Revenue code? Please cite the source of authority?
2. Is the Income tax a Direct tax or Indirect tax?
3. What statute makes me liable for the Individual Income Tax? (Please cite statute and corresponding regulation).
4. What form is required by law to pay the Individual Income tax and
where does the law say that? (Please cite statute and regulation).
Lets look at the four questions and see why they are important and need to be answered.
1. What is the definition of the word Income as used in the Internal Revenue code?
Gross Income, taxable income, adjusted gross income are words defined in the Income tax code. They are a subspecies of the word income. One cannot understand the meaning of these terms without having a definition of the word income. There is no definition of the word income in the income tax code. We want the official definition of the word. (Hint: Income, profit separated from its capital source). Note/ Please do not cite court cases. The executive branch of government enforces the law. What law are you enforcing?
2. Is the Income tax a Direct tax or an Indirect tax?
The constitution allows for two types of taxation with specific rules that govern each specie of tax. A direct tax must be apportioned and indirect taxes must be uniform. I know if it's a direct tax that the income tax is not apportioned and if it's an indirect tax it's not uniform. So what is it?
3. What statute makes me liable for the Individual Income Tax?
Not one person, lawyer, accountant or tax preparer that I've asked this question can answer it, and I have asked many. Not one. If I called the County Sheriff and asked him what statute would I be violating if I take my neighbors car without asking him, he would say Wisconsin state statutes § XXXXXXXX Grand Theft Auto. The law can be looked up in a book of Wisconsin state statutes. It is knowable. The same cannot be said about the income tax law. I've looked.
Ask a government official the same question and they act as if the law that requires someone to pay the Individual Income tax is classified information. I wonder what they are hiding?
4. What form is required by law to pay the Individual Income tax and where does the law say that.
Government agencies promulgate rules governing its interaction with the public in accordance with the laws passed by congress. They are published in the Code of Federal Regulations. This one should be easy for the IRS. So what say you, IRS?
We live in a nation where the rule of law governs. I am not against taxes. I understand the government's need for revenue to meet the legitimate functions of government. The legitimate needs of all the people will never be met if the government refuses to meet its obligation to inform us of the laws we are accountable for. Its time to stop playing hide the ball. The American people have a right to answers from their elected officials. You can all help me get the answers to these important questions. I have officially sent a letter to my elected officials and the IRS requesting answers to these questions. I have copies of the letters and this article on my web site at www.rraymond.org. I will pay out of my own pocket the cost of placing the IRS's replies in the paper so you will know the answers and can feel confident that the laws are being applied correctly. Please take part in our effort to get answers to these important questions. You can help by sharing this information with your friends and family. Lets make sure that every American is aware of this issue. If you can, consider
paying to run this article in your local paper. Or make a donation so we can run this article in all the major newspapers around the country. Thousands of your fellow Americans, your neighbors, are being abused daily without knowing the legal foundation for their abusers actions. Don't let them suffer another day without getting straight answers.
© 2004 -Robert R. Raymond All Rights Reserved
Robert R. Raymond is the past Independent candidate for the U.S House of Representatives for Wisconsin 's 5th District in the 2002 elections. A political activist for the past eight years he represents the People for Truth in Taxation Organization. He can be reached on his web site www.rraymond.org or by e-mail at firstname.lastname@example.org . He can also be reach by U.S mail at 10936 North Port Washington Rd - #242, Mequon , Wisconsin 53092 or by phone at 414-297-9226. Republication allowed with this notice and hyperlink intact.
"Silence can be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading. . . We cannot condone this shocking behavior by the IRS. Our revenue system is based on the good faith of the taxpayer and the taxpayers should be able to expect the same from the government in its enforcement and collection activities."
U.S. v. Tweel, 550 F.2d 297, 299. See also U.S. v. Prudden, 424 F.2d 1021, 1032; Carmine v. Bowen, 64 A. 932.
Joseph R. (Joe) Banister, C.P.A.
Former IRS Criminal Investigation Division Special Agent www.freedomabovefortune.com