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From: shad@teldata.UUCP
Newsgroups: net.taxes
Subject: Re: Things IRS won't tell you #1
Message-ID: <486@teldata.UUCP>
Date: Mon, 22-Oct-84 13:13:35 EDT
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Posted: Mon Oct 22 13:13:35 1984
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> Bob Alpert  ...decwrl!rhea!nanook!alpert
>
> There is NOWHERE in the IRS code where:
>
>	* Filing of "income" tax returns is made "mandatory" or
>	  "required"
>
> ...                                        If you don't believe it,
> try to get your friendly local IRS agent to show you the laws which
>
>	* use the language "mandatory" or "required" in reference to
>	  filing tax returns.
>	* specify precisely WHO is required to file such a return
>	* the exact statute which makes it "mandatory" or "required"
>	  for anyone to assess themselves, rather than having the
>	  Secretary make the assessment pursuant to sections 6201 and
>	  6203 of the IRS code.
>	* the law which makes it a SPECIFIC crime not to file a tax
>	  return, and states what type of crime it is and the SPECIFIC
>	  penalties.

This information is absolutely correct.  The problem is that you should
not have to ask.  The Privacy Act, 5 USC 552(a), specifically states
that an agency must inform you of the statute or executive order of the
President that: (1) authorizes the solicitation and (2) whether the
response is mandatory or voluntary.  None of the IRS information solici-
tation request documents meet this provision.  This flagrent violation
of the law is fraud: a perversion of the truth in order to gain
property or induce someone to give up a right (specifically here the
right to privacy).  This discovery is the work of Thomas B. Hudgins,
(little known) author of _A_r_e__Y_o_u__a_n__A_r_t_i_f_i_c_i_a_l__P_e_r_s_o_n_?

As reguards 26 USC 7203 ("Willful Failure to File") violations, Floyd
Wright of California in his book, _B_e_a_t__t_h_e__I_R_S_?__I__D_i_d_!, has found the
Achilles heel in the "Star Chamber" separation of the requirement and
the crime.  A careful reading of the Code (Title 26) will reveal that
no court has ever been granted criminal jurisdiction over offenses
under the Code.  A court must sit in usurpation of jurisdiction to
hear a tax crime case (lots of Supreme Court decisions, i.e "case law,"
against usurpation of jurisdiction).

In any case, the Privacy Act through the Freedom of Information Act,
5 USC 552, may be used as an absolute bar against 7203 violations
since the private individual's right to privacy is supreme.

Good work, Bob.  Keep the information flowing.  There is nothing like
a breath of fresh air on this otherwise "taxpayer" (artificial person)
controlled news group.

					       Warren Shadwick

DISCLAIMER: Like Bob, I am not a lawyer and cannot give legal advice
in return for money.  Who has real money anyway?