wserra wrote:Micheal360 wrote:Here is undeniable evidence.
Undeniable evidence that you're an idiot.
You would think that someone who is about to post "undeniable evidence" of something might check the place where he is about to post it to see if the subject has been discussed before. Well, if you would think that, you don't know our Jamie/Mike.
We have, of course, discussed the Robert Lawrence case
before. And even if we had not, Jamie/Mike, why do you think that Stilley's moronic PRA argument that has never worked supports your moronic 16th Amendment argument that has never worked? Is it that anything that has never worked must be right?
ETA: the link in my post in the earlier thread to the Seventh Circuit order in Lawrence's appeal of the trial court's denial of his Hyde Amendment motion (for his legal fees) is now dead.
Here it is.
First and foremost the IRS let him go, hello! And if you watched the video you would realize it wasn't just about the OMB number. His case is very interesting. There are court cases that have reject it, and their court cases that did not reject.
Both the 10th Circuit and Supreme Court have determined that “tax forms are information collection requests” under the PRA, Dole v. United Steelworkers, 494 U.S. 26, 110 S.Ct. 929, 93233, 108 L.Ed.2d 23 (1990); United States v. Collins, 920 F.2d 619, 630 & n. 13 (10th Cir. 1990) (dictum), and “the 1040 form is the information collection request which arguably must comply with the PRA. It is through the 1040 form that the government obtains all of the tax information it requires,...” U.S. v. Dawes, 951 F.2d 1189 (10th Cir. 1991)
These arguments or some variation or permutation thereof, based on purported lack of compliance with the PRA, have been addressed repeatedly by this Court,3 the Court of Appeals for the Ninth Circuit, the court to which any
appeal in this case will lie,4 the Courts of Appeals for most of the other circuits,5 and numerous District Courts.6 Although the courts have considered numerous and different arguments and have stated various reasons for their conclusions, every court that has considered the argument that the PRA in some way relieves taxpayers of their duty to file income tax returns has rejected it.
Let me get this right I don't want to misinterpret this. We have a duty to file income tax returns?
There is something seriously wrong with this case.
http://www.gpo.gov/fdsys/pkg/USCOURTS-c ... 2278-0.pdf
It is cited: On appeal, Garber generally asserts that his wages do not constitute taxable income and that the Internal Revenue Code does not require him to file a tax return.
The federal courts, however, have roundly rejected such arguments. See United States
v. Raymond, 228 F.3d 804, 812 (7th Cir. 2000); United States v. Cooper, 170 F.3d 691, 691 (7th
Cir. 1999) (such arguments are “frivolous squared”); United States v. Middleton, 246 F.3d 825,
841 (6th Cir. 2001); Newman v. Schiff, 778 F.2d 460, 467 (8th Cir. 1985).
United States v. Raymond, 228 F.3d 804, 812 (7th Cir. 2000
That case is about Taxpayer A claims that he is not required to file a federal income tax return or pay income taxes because filing a return and paying tax are “voluntary”
United States v. Cooper, 170 F.3d 691, 691 (7th Cir. 1999)
That case is about tax fraud.
How about this? United States v. Middleton, 246 F.3d 825, 841 (6th Cir. 2001)
It cited he made 80% of his business income receipts from 1992 through 1996 (totaling more than $2.5 million), yet had no record, receipt, or other document to verify even one business expense.
Okay, that's business and that is taxable within the provisions of the 16th amendment and the meaning of the Constitution.
Newman v. Schiff, 778 F.2d 460, 467 (8th Cir. 1985).
John A. Newman, an attorney practicing law in St. Louis, Missouri, brought this action against Irwin Schiff of Hamden, Connecticut, alleging breach of contract. Newman claimed that Schiff had made a public offer of reward to anyone who could cite any section of the Internal Revenue Code that says an individual is required to file an income tax return. Newman asserted that he accepted Schiff's offer, and that Schiff breached the contract by failing to pay him the reward. The district court1 ruled in favor of Schiff by finding that Newman's acceptance was not timely, and Newman appeals. We affirm the judgment of the district court.
All those cases that have been reference do not address "Garber generally asserts that his wages do not constitute taxable income and that the Internal Revenue Code does not require him to file a tax return."
I have gotten that case here:
http://www.justice.gov/tax/readingroom/ ... tm#10.04[2]
10.03 PERSON LIABLE
Each of the categories set forth in section 7203 specifies a distinct
and separate obligation. Failure to perform an obligation in any one of the
categories may constitute an offense. See Sansone v. United
States, 380 U.S. 343, 351 (1965). An offender may be charged with
failure to perform each obligation as often as the obligation arises.
See United States v. Harris, 726 F.2d 558, 560 (9th Cir.
1984) (defendant who failed to file for three years guilty of three
separate offenses rather than one continuing offense); United States v.
Stuart, 689 F.2d 759, 763 (8th Cir. 1982) (same).
Any "person" who fails to perform an obligation imposed by the
Internal Revenue Code and the applicable regulations may be liable for
prosecution under section 7203. The term "person" is "construed to mean and
include an individual, a trust, estate, partnership, association, company or
corporation." 26 U.S.C. § 7701(a)(1). Internal Revenue Code section
7343 extends the definition of "person" to include "an officer or employee
of a corporation, or a member or employee of a partnership who as such
officer, employee, or member is under a duty to perform the act in respect
of which the violation occurs." See United States v. Neal, 93
F.3d 219, 223 (6th Cir. 1996)(corporate officers liable under section 7203
for failure to file employer's quarterly tax return (Form 941)); Ryan v.
United States, 314 F.2d 306, 309 (10th Cir. 1963).
Now the income tax is obligation not a duty? Let's look at the cases that are referenced that make you liable.
Sansone v. United States, 380 U.S. 343, 351 (1965)
"I did not report the 1957 sale in our joint income tax return for 1957 because I was burdened with a [380 U.S. 343, 345] number of financial obligations and did not feel I could raise the money to pay any tax due. It was my intention to report all sales in a future year and pay the tax due. I knew that I should have reported the 1957 sale, but my wife did not know that it should have been reported. It was not my intention to evade the payment of our proper taxes and I intended to pay any additional taxes due when I was financially able to do so."
United States v. Harris, 726 F.2d 558, 560 (9th Cir. 1984)
He didn't file his income tax return and tried to plead the fifth.
UNITED STATES v. STUART Nope, nothing in that case that indicates who's liable.