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Encyclopedia > Tax protester conspiracy arguments
Tax protesters

History
A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ... A tax protester is a person who denies that they owe a tax assessed against them based on the belief that the constitution, laws, or regulations did not empower the government to asses or collect such taxes. ...

Arguments

Constitutional
Statutory
Conspiracy
Tax protester arguments are a number of heterodox theories that deny that a person has a legal obligation to pay a tax for which the government has determined that person is liable. ... Tax protester statutory arguments are contentions raised by tax protesters that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ...


Notable tax protesters

Robert Clarkson - Vivien Kellems
Mitch Modeleski - Irwin Schiff
Robert Barnwell Clarkson is a famous tax protester in South Carolina. ... Vivien Kellems, (born in Des Moines, Iowa, June 7, 1896; died 1975) was a Connecticut industrialist who fought the U.S. federal government for over 25 years over withholding under 26 USC §3402, and other aspects of income tax in the United States. ... Mitch Modeleski (who writes under the pen name of Paul Andrew Mitchell) is a tax protester from California. ... Irwin A. Schiff is a prominent member of the United States group which refers to itself as the tax honesty movement, and which has been referred to by the Internal Revenue Service and other government agencies as the tax protester movement. ...


Related topics

The Law That Never Was
Cheek v. United States
Titles of Nobility Amendment
Tax avoidance and tax evasion
Christian Patriot
Posse Comitatus
The Law That Never Was: The fraud of the 16th Amendment and personal income tax is a 1985 book by William J. Benson which claims that the Sixteenth Amendment to the United States Constitution - commonly known as the income tax amendment - was never properly ratified. ... Holding --- Court membership Case opinions Laws applied --- Cheek v. ... The Titles of Nobility Amendment (TONA) was, and remains, a proposed amendment to the United States Constitution. ... // Tax avoidance Tax avoidance is the legal utilization of the tax regime to ones own advantage, in order to reduce the amount of tax that is payable by means that are within the law. ... This article or section does not cite its references or sources. ... The Posse Comitatus (from the Latin phrase meaning power of the county) is a loosely-organized right-wing social movement that opposes the United States federal government and believes in radical localism. ...

Tax protester conspiracy arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States is the result of some kind of illicit conspiracy. Such arguments generally claim that all branches and levels of the government are part of a scheme to illegally deprive tax protesters of a portion of their income, but that this scheme is illegal based on some set of unprovable facts about the nature of the government, secret documents purported to have been destroyed generations ago, and appeals to quasi-legal sounding assertions. A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ... The United States imposes an income tax on the taxable income of individuals, corporations, trusts, decedents estates and certain bankruptcy estates. ...


These kinds of arguments are distinguished from related constitutional arguments and statutory arguments. Those arguments attempt to show that the income tax is contrary to a correct interpretations of the Constitution or statutes. Supporters of such arguments may contend that constitutional and conspiracy arguments apply as well, and raise conspiracy arguments to explain how and why every branch of the United States government nonetheless permits the collection of supposedly illegal taxes. This article or section may contain original research or unverified claims. ... Tax protester statutory arguments are contentions raised by tax protesters that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ...

Contents

Conspiracy arguments, in general

Tax protester Irwin Schiff, following his criminal conviction for tax fraud that resulted in the imposition of a 13-year prison sentence, released a statement asserting in part that "the entire federal judiciary is involved in a monumental, criminal conspiracy to collect income taxes in violation of law". In explaining its numerous court defeats, the tax protester movement relies on a claim of the existence of such a conspiracy involving all federal judges, members of Congress, and executive branch officers from both parties up to the President of the United States. Among the claims made in line with this belief: Irwin A. Schiff is a prominent member of the United States group which refers to itself as the tax honesty movement, and which has been referred to by the Internal Revenue Service and other government agencies as the tax protester movement. ...

  • Some specific event in U.S. history, such as the Civil War, the Great Depression, or the passage of some national debt threshold, actually caused the United States to cease to exist under the Constitution; all actions in the name of the U.S. government since that event are part of a conspiracy by those in power to retain the appearance of constitutional authority.
  • The United States never actually achieved independence from England, and secretly continues to operate under British rule.
  • The government prosecutes only people who are not sufficiently well informed to make the above arguments, and secretly settles with those who are.
  • The courts rely only on the many cases where tax protesters lost, and ignore those few where tax protesters prevail.
  • The gold fringe around the American flag, as displayed in many federal courts, designates them as Admiralty courts, which cannot hear other kinds of cases, or signal that the court is operating under martial law. No court has ever upheld this argument, as neither the presence (or absence) of a flag (or of any other element of decor), nor the fringe on a flag (which has no heraldic or vexillological significance), has any bearing whatever on the jurisdiction of a court.
  • Because the titles of court cases identify the parties in all capital letters, the persons thus identified are "fictitious entities." In other words, a court hearing a case titled "STATE v. JOHN Q. SMITH" has no authority over the defendant, "John Q. Smith" because the capitalization of the name means the court is addressing a person who does not exist. No court has ever upheld such an argument. See, e.g. United States v. Frech[1]("Defendants' assertion that the capitalization of their names in court documents constitutes constructive fraud, thereby depriving the district court of jurisdiction and venue, is without any basis in law or fact"); United States v. Washington[2]("defendant contends that the Indictment must be dismissed because 'Kurt Washington,' spelled out in capital letters, is a fictitious name used by the Government to tax him improperly as a business, and that the correct spelling and presentation of his name is 'Kurt Washington.' This contention is baseless"). Similar arguments have been raised unsuccessfully about things such as the presence or absence of a middle name or middle initial.

The Supreme Court Building, Washington, D.C. The Supreme Court Building, Washington, D.C., (large image) The Supreme Court of the United States, located in Washington, D.C., is the highest court (see supreme court) in the United States; that is, it has ultimate judicial authority within the United States... This law-related article does not cite its references or sources. ... Admiralty courts, also known as maritime courts, are courts exercising jurisdiction over all maritime contracts, torts, injuries and offences. ... Martial law is the system of rules that takes effect (usually after a formal declaration) when a military authority takes control of the normal administration of justice. ... Heraldry in its most general sense encompasses all matters relating to the duties and responsibilities of officers of arms. ... Flag of the Fédération internationale des associations vexillologiques. ...

Arguments about money

Some protesters have argued that Federal Reserve notes (better known as dollar bills) are not actually money, because the Constitution only permits the government to "coin" money, and requires that such money be exchangeable for gold or silver; therefore, printed bills are instead symbols for use in bartering, and being paid in dollars is not the receipt of taxable income. This argument was brought before a court in Wilson v. United States[3]. The court responded: Various Federal Reserve Notes Notes are missing serial number imprints. ... It has been suggested that Swapping (barter) be merged into this article or section. ...

"The contention that paper money is illegal has been consistently rejected. … Congress has exercised this power by delegation to the federal reserve system. 12 U.S.C. section 411. Federal reserve notes are legal tender for all debts, including taxes. 31 U.S.C. section 392 [now 31 U.S.C. § 5103]; Milam v. U.S. 524 F.2d 629 (9th Cir. 1974). The United States Constitution, art. 1, section 10, 'prohibits the states from declaring legal tender anything other than gold or silver, but does not limit Congress' power to declare what shall be legal tender for all debts.' U.S. v. Rifen, 577 F.2d 1111, 1112 (8th Cir. 1978). Since Congress has done so, there can be no valid challenge to the legality of federal reserve notes. United States v. Anderson, 584 F.2d 369, 374 (10th Cir. 1978)." The United States Code (U.S.C.) is a compilation and codification of the general and permanent federal law of the United States. ... // Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand, Australia and India to uniquely identify the location of past court cases in special series of books called reporters or law reports. ... The U.S. Court of Appeals for the Ninth Circuit is a federal court with appellate jurisdiction over the district courts in the following districts: District of Alaska District of Arizona Central, Eastern, Northern, and Southern Districts of California District of Hawaii District of Idaho District of Montana District of... 1974 (MCMLXXIV) was a common year starting on Tuesday. ... // Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand, Australia and India to uniquely identify the location of past court cases in special series of books called reporters or law reports. ... The United States Court of Appeals for the Eighth Circuit is a federal court with appellate jurisdiction over the following United States district courts: Eastern and Western Districts of Arkansas Northern and Southern Districts of Iowa District of Minnesota Eastern and Western Districts of Missouri District of Nebraska District of... // Case citation is the system used in common law countries such as the United States, England and Wales, Canada, New Zealand, Australia and India to uniquely identify the location of past court cases in special series of books called reporters or law reports. ... The United States Court of Appeals for the Tenth Circuit is a federal court with appellate jurisdiction over the following United States district courts: District of Colorado District of Kansas District of New Mexico Eastern, Northern, and Western Districts of Oklahoma District of Utah District of Wyoming These districts were...

The argument about whether Federal reserve notes are "money" also ignores the essence of the income tax, which is imposed on "income from whatever source derived," not merely on the receipt of "money."


Other occasionally encountered arguments from tax protesters include the notion that U.S. currency is valueless or unauthorized by the Constitution because the currency is fiat money untied to the gold standard. No court has upheld the validity of that argument. Fiat money or fiat currency, is money that is current or legal tender as satisfaction for money debts by government fiat, that is by law. ... This article is on the monetary principle. ...


Other arguments

Some tax protesters have argued that none of the fifty U.S. states are "states" under the tax code. No court has upheld this argument.


Notes

  1. ^ 149 F.3d 1192 (10th Cir. 1998).
  2. ^ 947 F.Supp. 87, 92 (S.D.N.Y. 1996).
  3. ^ 1998 WL 937356 (D. Colo. 1998).

External links

Some of the sites linked to in this section advocate tax law positions that have been repeatedly declared frivolous by United States Federal courts, as discussed in the article text.

 
 

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