Nikki wrote:Mr. Hurt
Just to keep yourself current on significant events in the tax evasion community, you really should check out, and follow, US Tax Court case 008118-09.
The plaintiff in the case is one you have touted as a major victor versus the government. Why, then, is he back in court, on his own initiative, contesting income taxes that he owes?
Yes, Bob, and please don't repeat your mantra that the IRS is corrupt, the courts are corrupt, etc., etc.
Nikki is, of course, speaking of Tommy K. Cryer.
From something I wrote in another place on the internet:
In 2009, Cryer's federal tax problems continued. On April 2, 2009, Cryer filed a petition in the United States Tax Court. Cryer's petition includes a copy of three statutory notices of deficiency issued by the Internal Revenue Service, all dated January 5, 2009, in which the IRS asserts that Cryer owes $1,719,436.71 in taxes and penalties for the years 1993 through 2001.
The IRS asserts that Cryer owes $848,806.00 in Federal income tax plus $615,384.37 in section 6651(f) penalties for fraudulent failure to file tax returns, $212,201.50 in section 6651(a)(2) penalties for failure to timely pay the taxes, and $43,044.84 in section 6654 penalties for failure to timely pay estimated taxes. See Statutory Notice of Deficiency dated January 5, 2009, as attachment to Petition, filed April 2, 2009, Tommy K. Cryer v. Commissioner of Internal Revenue, case no. 8118-09, United States Tax Court, Washington, D.C.
Cryer's statement in the petition, in explanation of why he disagrees with the IRS determination, is: "The amount of the claimed deficiency is disputed. The correct amount is $0.00." Cryer has requested that the trial be held in New Orleans. No trial date has yet been set. Cryer v. Commissioner, United States Tax Court, case no. 8118-09.
Cryer's only victory was that the jury in his federal
criminal tax case found him not guilty. And that is a substantial victory for Cryer. He got to go home.
But in that same case, Cryer
lost on his tax protester arguments -- as has every other tax protester, without a single exception. Here's what happened.
Cryer filed four motions to dismiss the case against him.
The government responded by stating that Cryer, “asserted various tax protester claims...and courts have rejected and discredited these claims”, and countered Cryer's claim that the income generated from his law practice is not taxable, citing
Commissioner v. Kowalski, 434 U.S. 77 (1977) (payments are considered income where the payments are undeniably accessions to wealth, clearly realized, and over which taxpayer has complete dominion);
Lonsdale v. Commissioner, 661 F.2d 71, 72 (5th Cir. 1981) (Court of Appeals rejecting taxpayer's contention that the “exchange of services for money is a zero-sum transaction”);
Reading v. Commissioner, 70 T.C. 730 (1978),
aff'd, 614 F.2d 159 (8th Cir. 1980) (monies received from the sale of one's services constitute income within the meaning of the Sixteenth Amendment). See Government response to Cryer motions to dismiss. See also Government's in Globo Response to Defendant's Motions to Dismiss, Motions to Compel Discovery, and Motion in Limine, Feb. 15, 2007, docket entry 26,
United States v. Cryer, case no. 5:06-cr-50164-SMH-MLH-ALL, U.S. District Court for the Western District of Louisiana, Shreveport Division.
The District Court rejected Cryer's first motion, in which Cryer had contended that the indictment had failed to allege "affirmative acts." See Memorandum Order, March 19, 2007, docket entry 35,
United States v. Cryer, case no. 5:06-cr-50164-SMH-MLH-ALL, U.S. District Court for the Western District of Louisiana, Shreveport Division.
The Court rejected Cryer's second motion, in which Cryer had argued that the Secretary of the Treasury had failed to comply with the Administrative Procedure Act by not publishing certain information in the Federal Register.
The Court rejected Cryer's third motion, in which Cryer had asked for dismissal on the ground that he had not created a trust for the purpose of evading taxes.
The Court rejected Cryer's fourth motion to dismiss -- in which Cryer incorrectly contended that his income, derived through the practice of law in Louisiana, was not "taxable income" as defined by the Internal Revenue Code -- with the Court ruling Cryer's contention to be "without merit."
Cryer and his supporters love to point out that Cryer was found not guilty (which indeed he was) -- but how often do we hear Cryer and his supporters pointing out these rulings in that very same criminal case?
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet