By way of background, I should explain that section 6671 is part of Subchapter B, on "assessable penalties," and the "frivolous submission" penalty in section 6702 is one of the assessable penalties under subchapter B.
Section 6671(b) reads as follows:
The term “person”, as used in this subchapter, includes 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.
(Emphasis added for the non-CtC educated.)
You can see where this is going, can't you?
They're filing income tax returns claiming not to have any income because section 3401(c) says that an employee "includes" officers of corporations (etc.), and now they're going to defend against the frivolous return penalty on the grounds that section 6671(b) says that a person "includes" corporate officers (etc.).
Rocky: But that trick never works.
Bullwinkle: This time for sure!
They're going around in circles, and they keep passing the same roadsign, but they never recognize the sign and so make the same wrong turn every time.
Dan Evans
Foreman of the Unified Citizens' Grand Jury for Pennsylvania
(And author of the Tax Protester FAQ: evans-legal.com/dan/tpfaq.html)
"Nothing is more terrible than ignorance in action." Johann Wolfgang von Goethe.
While the goofy, juvenile machinations of the Crackheads are funny, even though of no value and destined to fail, we're adults, right?
Being adults and taking to heart Dan's reference to the inimitable and inestimable Rocky and Bullwinkle, the only possible appropriate response to yet more CtC lunacy is to turn this into the first Quatloos Rocky and Bullwinkle Commemoration of High Cartoon Comedy thread, using only quotes that are, now 50 years later, in some way apropos of CtC. I will commence the hijacking:
Rocky: "Bullwinkle, do you know what an A-bomb is?"
Bullwinkle: "Sure. A bomb is what some people call our show."
Rocky:"I don't think that's very funny."
Bullwinkle: "Neither do they, apparently."
Bullwinkle: "Well, if you can't believe what you read in a comic book, what can you believe?"
Narrator: "Well today we find our heroes flying along smoothly..."
Rocky: "Flying along smoothly?
Bullwinkle: "You're just looking at the picture sideways!
Rocky: "Actually it's like this!
Narrator: "Oh good heavens!... Today we find our heroes plunging straight down toward disaster at supersonic speed!"
Bullwinke: "That's better."
Rocky: "Bullwinkle, I'm worried."
Bullwinkle: "Ratings down in the show again?"
Rocky: "No."
Bullwinkle: "That's odd."
Rocky: "I'm worried because there have already been two attempts on your life."
Bullwinkle: "Oh, don't worry. We will be renewed."
Rocky: "I'm not talking about the Bullwinkle Show."
Bullwinkle: You had better -- we could use the publicity."
Rocky (upon hearing Boris Badenov): "That voice. Where have I heard that voice before?"
Bullwinkle: "In about 365 other episodes. But I don't know who it is, either."
Natasha: "Boris, iz Moose you said you killed in previous episode?"
Boris: "Look, it's his show. Eef he wants to be hard to kill, let him."
Bullwinkle: "Hey, Rocky, watch me pull a rabbit out of my hat."
Rocky: "A-gain?"
Bullwinkle: "Presto!"
Lion: "ROAR!"
Bullwinkle: "Oops, wrong hat."
The greatest cartoon show EVER. They had Ctc (and most of humanity) nailed 50 years ago. I watched it (like many here) in its original run.
All the States incorporated daughter corporations for transaction of business in the 1960s or so. - Some voice in Van Pelt's head, circa 2006.
I believe it's not a good idea to argue "includes and including" because it's the wrong issue! Don't let "includes and including" throw you off. Arguing "includes and including" or that one wasn't an "officer or employee, or a member of a partnership" are losing arguments. You will get no traction arguing these because these are so well-settled. The courts have shown that these are illustrative examples of a much greater set of people. They are not qualitative (limiting examples). So, includes and including is expansive within the meaning of the term defined and it's (constitutionally) limited by the two delimiters mentioned above.
But has driven into a cul de sac.
In short, the Graham case shows that § 6671(b) could potentially apply to anyone - so long as they have the "duty" connected to a corporation. It also reveals the correct factual issues that need to be proved in order to be the § 6671(b) "person”. This is so clear that "duty" and "connected with a corporation" are the two fact elements that must be proved in order that one be the "person" within the meaning of § 6671(b).
The court in Graham was interpreting 6671(b) in connection with 6672, the trust fund recovery penalty. In fact, every case Pablo (the source of Kensai's cut and pasting) analyzed appears to be a 6672 case. Pablo latched onto 6672 because the people described in 6672 are known informally as "responsible persons". Starting with the conclusion that he was not responsible for paying taxes, and therefore not a responsible person, Pablo quickly found cases that seemed to provide the silver bullet he sought.
"Here is a fundamental question to ask yourself- what is the goal of the income tax scam? I think it is a means to extract wealth from the masses and give it to a parasite class." Skankbeat
Kensei wrote:I believe it's not a good idea to argue "includes and including" because it's the wrong issue! Don't let "includes and including" throw you off. Arguing "includes and including" or that one wasn't an "officer or employee, or a member of a partnership" are losing arguments. You will get no traction arguing these because these are so well-settled....
Wow. A Crackhead experiences a brief moment of clarity. Since when does a Crackhead actually pay attention to, or alter his behavior based on, the rulings of courts of law?
Who'd-a thunk it?
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet
Wasn't he the prime minister of Greece back in the late 70s and early 80s?
No, he was the goalie for an interwar Cockney football (soccer, to us) team.
"We've been attacked by the intelligent, educated segment of the culture." -- Pastor Ray Mummert, Dover, PA, during an attempt to introduce creationism -- er, "intelligent design", into the Dover Public Schools
Supreme Commander of The Imperial Illuminati Air Force
Your concern is duly noted, filed, folded, stamped, sealed with wax and affixed with a thumbprint in red ink, forgotten, recalled, considered, reconsidered, appealed, denied and quietly ignored.
Cathulhu wrote:No, it was a line the narrator used and Bullwinkle was confused by it. I adore Jay Ward. I'm old enough to (barely) recall Crusader Rabbit.
I appreciate Rocky and Bullwinkle more, now, than I did in the 60s -- and I, too, can recall Crusader Rabbit.
"We've been attacked by the intelligent, educated segment of the culture." -- Pastor Ray Mummert, Dover, PA, during an attempt to introduce creationism -- er, "intelligent design", into the Dover Public Schools
What set the Jay Ward creations off was the multi-level comedy. They worked for little kids and for adults, and remain timeless because of the sheer wit of the writing. They played with words, enjoyed puns, and are just plain funny. I have very fond memories (this was early 80s) of a Jay Ward festival at the Neptune theater,(which just closed, a victim of the times, and I'll miss the Poseidon light fixtures) and the whole Circus going on free tickets I got. We gleefully walked past a block-long line for tickets and were the first in with our freebie passes. Good times, with George of the Jungle, Dudley Do-right and all the rest.
Goodness is about what you do. Not what you pray to. T. Pratchett
Always be a moving target. L.M. Bujold
Mr. Peabody and Sherman, taking trips in the Way-Bac Machine....
"We've been attacked by the intelligent, educated segment of the culture." -- Pastor Ray Mummert, Dover, PA, during an attempt to introduce creationism -- er, "intelligent design", into the Dover Public Schools
Cpt Banjo wrote:I wouldn't mind searching for the Kirward Derby
I saw a program once on the history of the show, with interviews of some of the players, and it was reported that Durward Kirby threatened to sue them over the parody of his name (or something). The immediate response was "Oh yes, please sue us, we could use the publicity."
Wikipedia reports that "Kirby considered suing, but his business manager pointed out that it would only bring more attention to the show. (Jay Ward, producer of The Bullwinkle Show, supposedly offered to pay Kirby to sue him.)[citation needed]"
Dan Evans
Foreman of the Unified Citizens' Grand Jury for Pennsylvania
(And author of the Tax Protester FAQ: evans-legal.com/dan/tpfaq.html)
"Nothing is more terrible than ignorance in action." Johann Wolfgang von Goethe.
CaptainKickback wrote:Or move to Canada where (according to Ren and Stimpy) "the weiners run free through waiving fields of weiners, and frolick in the rivers with the other weiners.........."
Ah yes, Dick Dasterdly, never stopped that pigeon, or stopped Miss Penelope Pitstop.
I also have this strange urge to do some weapons-grade pharmaceuticals and watch The Banana Splits, The Bugaloos, and Lidsville.
HR Puffenstuff!
Supreme Commander of The Imperial Illuminati Air Force
Your concern is duly noted, filed, folded, stamped, sealed with wax and affixed with a thumbprint in red ink, forgotten, recalled, considered, reconsidered, appealed, denied and quietly ignored.
According to Time magazine at http://www.time.com/time/arts/article/0 ... -2,00.html credit should be given to the late Alexander Anderson, a friend from childhood of J Ward, who was the apparent creator of what became Rocky and Bullwinkle as we knew and loved it on television.
