Patriotdiscussions wrote:
affidavit uncontested unrebutted unanswered [United States v. Kis, 658 F.2d 526, 536 (7th Cir. 1981); Cert. Denied, 50 U.S. L. W. 2169; S. Ct. March 22, 1982 1982]
“Indeed, no more than affidavits is necessary to make the prima facie case.” [United States v. Kis, 658 F.2d 526, 536 (7th Cir. 1981); Cert. Denied, 50 U.S. L. W. 2169; S. Ct. March 22, 1982]
See, this is the main problem with not actually reading the cases or the holdings. First of all the first quote is incorrect, the second is correct, if incomplete. HOWEVER, the case involves with the IRS needing to meet the burden of proof to prove that a taxpayer has an obligation to pay OR that there is more, necessary actions to prove that obligation. The court ruled that since the defendant refused to answer a summons and the IRS is forced to take legal action during their investigation their burden of proof is minimal, only that of the need of more information to complete their investigation and, since it is a summary judgement, their affidavits meet that burden. It is then up to the defendant to disprove the allegations and to prove that there is no valid collection effort.
‘‘disprove the actual existence of a valid civil tax determination or collection purpose’’
United States v. LaSalle Nat’l Bank, 437 U.S. 298,316 (1978)
This is what the second quote should actually be:
‘‘No more than [such affidavits are] necessary to make the prima facie case’’
Kis,658 F.2d at 536
Funny thing is, found most of the references to
Kis under
United States v. Judicial Watch. None of the arguments worked for Klayman either.