Larken Rose Redux

[wserra]

As a result of his name coming up in another thread, I thought I'd see what our favorite mullet-bearing jailbird is up to lately. It's kinda funny, in a pathetic sort of way.

His 861 BS not having worked out exactly as planned, Rosie appears to have left the law business entirely. He no longer bothers trying to sell people stuff on how they can follow the law and not pay income tax. Now he is trying to sell people stuff on why they don't have to worry about the law at all. In a video from a couple of days ago, he drones on for ten minutes about how you're the problem, because you have this strange idea that you ought to obey the law. If you all out there would just say "No", all would be well. Yes, it takes him ten minutes to say that. No, he doesn't get into anarchy's problems as a system of government.

BTW, buy his latest self-published treatise.

[LPC]

Now he is trying to sell people stuff on why they don't have to worry about the law at all. In a video from a couple of days ago, he drones on for ten minutes about how you're the problem, because you have this strange idea that you ought to obey the law. If you all out there would just say "No", all would be well.

This is consistent with what he was trying to do with the 861 argument.

From the emails introduced in court during his willful failure to file trial, it became painfully obvious that he never really believed in the 861 argument, but that it was simply a means to an end. He believed that, if he could convince enough people that they didn't need to pay any income tax, tax revenues would drop, the federal government wouldn't be able to enforce compliance against wide-spread taxpayer resistance, and the government would collapse in a "bloodless coup."

From what you describe above (I'm not going to waste 10 minutes listening myself), Rose has simply decided to skip the 861 window dressing and go to the heart of the argument, which is that we can bring the government down if we all simply stop doing what the government says.

So, first he tries to trick the public into doing what he wants, and now he's trying to reason with the public. I predict that, when (and if) he finally realizes that the public is never going to do what he wants, he's going to become angry and bitter, perhaps dangerously so.

I wonder how Tess and the kid(s?) are doing.

[Famspear]

Larken Rose has a video entitled "You're Not the Boss of Me." For me, everything about this guy points to the psychological phenomenon of transference that I (an admitted amateur in the field of psychology) have written about many times here. I have the sense that this guy is still a whiny, bitter kid who was big trouble for mommie and daddy in his potty training years. He's never quite resolved the infantile issues with The Authority Figures.

[PangoPango]

As a result of his name coming up in another thread, I thought I'd see what our favorite mullet-bearing jailbird is up to lately. It's kinda funny, in a pathetic sort of way.

His 861 BS not having worked out exactly as planned, Rosie appears to have left the law business entirely. He no longer bothers trying to sell people stuff on how they can follow the law and not pay income tax. Now he is trying to sell people stuff on why they don't have to worry about the law at all. In a video from a couple of days ago, he drones on for ten minutes about how you're the problem, because you have this strange idea that you ought to obey the law. If you all out there would just say "No", all would be well. Yes, it takes him ten minutes to say that. No, he doesn't get into anarchy's problems as a system of government.

BTW, buy his latest self-published treatise.

Wserra,

Looks to me like Larken Rose also has a couple of books on Amazon titled: 1) The Most Dangerous Superstition. 2) How To Be A Successful Tyrant (Megalomaniac Manifesto).

Larken Rose must be a fairly sick minded individual.

[wserra]

From the emails introduced in court during his willful failure to file trial, it became painfully obvious that he never really believed in the 861 argument, but that it was simply a means to an end.

I didn't realize that. In that case, as you say, he is now just cutting to the chase, advocating what he believed all along.

I wonder if he pays. A second willful failure is not likely to end well.

[Demosthenes]

Sent out this afternoon.

Love Letters to the IRS

Dear Subscriber,

Below is the text of three letters I recently sent to the IRS. I'm mainly posting these for your entertainment and/or infuriation, but there is a point to it, too.

The first two letters, as you'll see, are rather disrespectful and impolite (I censored out the worst parts). This was after I told the federal thieves politely of their screw-up on several occasions, and they kept trying to rob me. But other than just venting, there is a reason for my "attitude." I think it's actually a good thing that the mercenaries of the state--the ones who are out there committing robbery, assault, and murder on behalf of politicians--should be constantly bashed and insulted. They already think "obeying orders" makes everything okay, but if no one IDENTIFIES the evil they commit as being evil, what reason would they have to ever stop? I know some people prefer to politely reason with the state mercenaries, and sometimes self-preservation requires that. (If you say what you really think to a megalomaniac in a black dress, or a jackboot with a badge, very bad things will probably happen to you.) But if even the VICTIMS of state aggression act as if what the mercenaries do is legitimate, why would the enforcers ever doubt it?

Anyway, below are the letters.

Sincerely,



Larken Rose
http://www.larkenrose.com

(P.S. With any luck, "Kicking the Dragon," which has been out of print for ages, will be available as an e-book fairly soon. If you think my letters to the IRS are too nasty, read that book. Then you'll wonder why I'm being so nice to them.)

(P.P.S. If, after reading the letters, you're worried about the IRS trying to steal hundreds of thousands of dollars from me, don't.
I'm so dang poor, I don't have hundreds of thousands of dollars for them to steal--or even hundreds of thousands of pennies, for that matter--so either way, the joke's on them! Hmmm, I guess the joke's on me, too. Bummer.)

- ---------------------------


March 23, 2011


Internal Revenue “Service”

Cincinnati, OH 45999-0039


Dear Extortionist Bastards,

This is in response to several letters you recently sent me (which I'm sending back), alleging that I filed my Form 945's late, and that I therefore owe you a huge pile of money.

The first half dozen times you damn thieves made up that I was ever an employer, I was nice about it. But since you parasitic s***- heads insist on continuing to try to rob me of tens of thousands of dollars based on something you fabricated out of thin air, I will now treat you with the respect and civility you deserve: none.

Perhaps whichever useless, waste-of-space, brain-dead imbecile bureaucrat opens this letter can grasp what all the previous federal thieves could not: I have never been an employer. I have never had employees. As a result, I have never been required to withhold from employees, and have never filed employer returns (Form 941, Form 945, etc.). Nonetheless, you bastards apparently made up an employer TIN for me (32-0292907) (and spelled my name incorrectly). When my wife and I did medical transcription, we did business only with subcontractors. We've never seen any attempt by you thieving bastards to demonstrate otherwise, or any hint at why you continue to imagine that we ever had employees.

Fix your f****** records, and send me a letter of correction. (And then quit your job as a professional extortionist, and go do something useful with your life.) If you won’t correct your ongoing screw-up, then refer the matter back to my local Infernal Racketeering Scheme office, so I can have an in-person meeting with the local moronic leeches.

Sincerely,


Larken Rose
[ ADDRESS REDACTED ]

(P.S. If you wonder why so many people hate you, it’s because you’re a bunch of damn thieves, working for the biggest terrorist gang around: Congress. You’re not serving the people, or the country, or anything worthwhile. You’re nothing but thugs and robbers, serving only a gang of corrupt, crooked politicians.
You’ve earned the anger and resentment of all decent, productive
people.)


- -----------------------------------------


April 4, 2011


Internal Revenue “Service”

Cincinnati, OH 45999-0039


Dear Stupid F****** Nazi Extortionist A******,

You continue to send me "notices" (all of which I'm sending back to you), demanding tens of thousands of dollars based upon your completely fabricated, utterly baseless b******* assertion that I was once an employer, and that I had employees, and that I therefore should have filed "employer" returns and withheld from my
(non-existent) employees. Please try to process this through the unused brains hidden somewhere inside your thick skulls:

I WAS NEVER AN EMPLOYER and I NEVER HAD EMPLOYEES.

The Infernal Racketeering Scheme has never even alleged otherwise, and never provided the slightest shred of evidence (because there is none) that I was ever an employer. Yet you continue to send out your extortionist letters demanding huge sums of money from me, based on your bald-faced lie. (I would compare you to Mafia collection thugs, but the Mafia is more predictable, more principled, and more competent than you damn thieves.)

If you do not correct your records, and send me a letter of correction within two weeks, erasing all of the bogus taxes and penalties which you MADE UP based upon your colossal f***-up, I will be filing a formal complaint to TIGTA pursuant to 26 USC 7214, because whichever stupid, careless, paper-pushing d***-head at the IRS is responsible for those notices is obviously and blatantly "knowingly demand[ing] other or greater sums than are authorized by law" (26 USC 7214(a)(2)).

Sincerely,


Larken Rose
[ ADDRESS REDACTED ]

(P.S. On a personal note to whoever reads this, if you're still trying to convince yourself that what you do is noble "law- enforcement" and serving your country, give it up. You're a bunch of damn thieves serving only the political crooks in DC, and nothing more. You're as noble and productive as any other purse- snatcher, street thug or car-jacker. Quit your job and do something
useful.)


- --------------------------------------------


April 7, 2011


Treasury Inspector General for Tax Administration P.O. Box 589 Ben Franklin Station Washington, DC 20044-0589


Dear Sirs,

This letter is to act as a formal complaint for numerous violations of federal law committed by unidentified employees at the Cincinnati offices of the Internal Revenue Service. Such illegal activities include:

1) Committing "extortion [and] willful oppression under color of law" (26 USC 7214(a)(1)).

2) "Knowingly demand[ing] other or greater sums than are authorized by law" (26 USC 7214(a)(2)).

3) Making fraudulent entries and statements (26 USC 7214(a)(7)).

4) Intentionally disregarding published IRS procedures and Treasury regulations, for the purpose of depriving an individual of his due process rights as expressed in the Fourth Amendment (Section 1203(b)(3)(A), RRA 1998).

5) Intentionally violating and disregarding numerous provisions of the Internal Revenue Code, the Code of Federal Regulations, and the Internal Revenue Manual, "for the purpose of retaliating against, or harassing, a taxpayer" (Section 1203(b)(6), RRA 1998).

Pursuant to 26 USC 7214 and Section 1203 of the IRS Restructuring and Reform Act of 1998, the IRS employees responsible for these actions, once their identities are discovered, must be dismissed, and should be prosecuted.

Facts of the Case

The taxpayer (the undersigned, Larken Rose (SSN: ***-**-****)) and his wife underwent a lengthy examination of their joint individual income tax returns for the years 1997 through 2005, inclusive.
During such years, the taxpayer and his wife were self-employed, and ran a medical transcription business. As part of that business, they had dealings with various subcontractors. At no time did the taxpayer or his wife ever have employees.

During the examination, the IRS considered imposing penalties for failure to file certain 1099 forms regarding payments made to certain subcontractors. Furthermore, the IRS, misapplying the law, also considered penalizing the taxpayer for not withholding from the subcontractors who were not issued 1099 forms. Aside from the fact that that penalty applies only to employers, the taxpayer also provided the IRS with Forms 4669, showing that the subcontractors had paid taxes on what they were paid, and that therefore trying to collect such taxes from the taxpayer is specifically barred by 26 USC 3402(d). Eventually the examination of taxpayer's individual income tax returns was closed by the IRS, without change.

Some time later, the taxpayer began receiving notices from the IRS, alleging that taxes and penalties were owed as a result of taxpayer not filing employer returns (including Form 941 and 945) and not withholding from employees. Again, the taxpayer has never had employees, and the IRS was informed of this, in person during the examination, and repeatedly in writing in later correspondence.
There was never any formal determination that the taxpayer was ever an employer, and never any evidence presented showing why the IRS had categorized him as such. Nonetheless, without telling the taxpayer, and without offering any opportunity to dispute the action, the IRS unilaterally assigned an "employer ID" number for the taxpayer (32-0292907).

When the IRS sent letters alleging that the taxpayer owed tens of thousands of dollars in back taxes for failure to withhold from his
(non-existent) employees, the taxpayer informed the IRS in no uncertain terms (via certified mail, in a timely manner) that he was never an employer, and never had employees. The taxpayer never received any response to this letter.

When the IRS then sent notices demanding tens of thousands of dollars in additional penalties related to not filing employer returns (for the taxpayer's non-existent employees), the taxpayer again informed the IRS--for the fifth or sixth time--that he had never been an employer and had never had employees. (Again, this was done via certified mail.)

Without ever addressing the objections of the taxpayer, and without providing any due process, any opportunity to be heard, or even any acknowledgement of taxpayer's statements, despite specific requests by the taxpayer for an in-person meeting if the IRS would not correct its error, the IRS then sent the taxpayer a series of NOTICES OF INTENT TO LEVY. No "Notice of Deficiency" was ever received by the taxpayer for any of the taxes or penalties erroneously alleged. All due process having been skipped, the IRS is now attempting to steal hundreds of thousands of dollars from the taxpayer based on an unsubstantiated, completely erroneous, and repeatedly refuted assertion that the taxpayer was once an employer and had employees. Again, the IRS never informed the taxpayer that such a determination was made, never gave any evidence whatsoever to support such a determination, never gave the taxpayer any opportunity to refute or appeal the determination, repeatedly ignored the taxpayer's statements that the determination was completely erroneous, and repeatedly ignored requests by the taxpayer for an in-person meeting at which to discuss the issue.

The taxpayer believes that these blatant violations of due process, IRS procedures, federal regulations and the Internal Revenue Code, constitute a premeditating, intentional attempt by some at the IRS to retaliate against the taxpayer for his ongoing public and private criticism of the Internal Revenue Service and the federal tax system. In other words, the taxpayer believes this harassment and extortion was perpetrated with the express purpose of creating a "chilling effect" on the taxpayer's First Amendment rights, in violation of 18 USC 241 and 242.

Please let me know what, if anything, TIGTA will do about this obvious example of illegal theft, fraud, extortion and harassment committed by the IRS. (A copy of this complaint is also being send to the Philadelphia office of the Taxpayer Advocate, with a request for an assistance order.)

Sincerely,



Larken Rose
[ ADDRESS REDACTED ]

cc: Taxpayer Advocate Service
600 Arch St., Room 7426
Philadelphia, PA 19106

cc: Internal Revenue Service
Cincinnati, OH 45999-0039

[Famspear]

Speaking of Larken Rose.....

Back in 2005, his "theft by deception" web site included quotes attributed to various people who apparently admired his work. Among the quotes referring to the Larken Rose tax evasion video was this (bolding added by me):

As the video notes, I learned most of my CPA and tax skills from others, and not from actually reading the tax statutes. With such a clear presentation of the specific language of the tax code, there is no way that one can ignore the evidence presented in this tape. I intend to give copies to my staff and clients to view.

It was signed as "R Ohendalski, CPA".

For failure to timely file federal income tax returns, Richard Stephen Ohendalski of Huntsville, Texas was suspended indefinitely by the Internal Revenue Service in 2008. See IRS Announcement 2008-77, I.R.B. 2008-33, 394 (August 18, 2008).

Two complaints were lodged against Ohendalski in 2009 with the Texas State Board of Public Accountancy. On November 18, 2010, Ohendalski's CPA license was revoked by the Texas State Board:

http://www.tsbpa.state.tx.us/php/fpl/in ... kJpwsIY%3D

Among the violations alleged were violations of the Texas State Board rules on:

--->Competence;
--->Records and work papers:
--->Discreditable acts;
--->Reportable events;
--->Responses;
--->Failure to file license holder's own tax return;
--->Violation of a rule of professional conduct adopted by the board; and
--->Conduct indicating lack of fitness to serve the public as a professional accountant.

[Quixote]

To put Larken's rants in context, I thought I would point out that Form 945 is not an employment tax form. "Who must file. If you withhold federal income tax (including backup withholding) from nonpayroll payments, you must file Form 945." Form 945 instructions. In his letter to TIGTA, Larken demonstrates that he understand's exactly why IRS filed Forms 945 for him. IRS may be wrong, but they have certainly explained why they think Larken owes.

[LPC]

Rose seems to have made the transition from idealistic young crusader to irrationally obnoxious cranky old coot in record time.

[LPC]

I'm so dang poor, I don't have hundreds of thousands of dollars for them to steal--or even hundreds of thousands of pennies, for that matter--so either way, the joke's on them! Hmmm, I guess the joke's on me, too. Bummer.

In probate law, we call this a "lucid moment," when the person who has been adjudicated incompetent nevertheless gets enough of a grip on reality long enough to sign a valid will.

But I doubt if Rose got any such benefit from his lucid moment.

A friend used to ask me whether I wanted to be "right," or be happy. Rose made the choice to be "right" rather than happy, and compounded the problem by choosing to be "right" about something for which he is actually wrong.

[Judge Roy Bean]

Not to throw a wrench here, but I have seen what can happen to perfectly innocent people who used contractors and were hounded for over a year with completely unfounded assertions that the individuals were employees.

In all the TP hoopla we also have to accept the fact that there are also individuals within the IRS who will take advantage of their position of authority to reach out and punish someone for other-than legitimate reasons.

[notorial dissent]

I think it would truly be ironic if Barkin' Larkin should actually have a legitimate dispute with the IRS, and actually be on the right side of things for once. Of course, being a mullet headed dip*****, he will go out of his way to make resolving it next to impossible before things really get out of hand, but then once a dip***** always a dip*****.

[grixit]

Not to throw a wrench here, but I have seen what can happen to perfectly innocent people who used contractors and were hounded for over a year with completely unfounded assertions that the individuals were employees.

In all the TP hoopla we also have to accept the fact that there are also individuals within the IRS who will take advantage of their position of authority to reach out and punish someone for other-than legitimate reasons.

Agreed. But it takes a TP to take a simple case of bureaucratic overreaching compounded by arrogance and/or maliciousness and add so much nonsense to it that they completely blow their own chance at getting justice. Worse, they make it harder for the next victim.