January 19, 2004
The IRS has an Income Tax problem. Tens of millions of Americans no longer file the form 1040. Why is that? Well, besides the fact that government consumes 40 percent of the fruits of our labor and people sometimes have to make a choice between feeding their families or feeding Uncle Sam; people are tired of IRS abuses, lack of candor about the law and the need for true due process when American¹s interact with the IRS. The greatest abuse being the IRS’s and our elected officials refusal to tell the people what law makes them liable to pay the Individual Income tax.
This silence on the part of our elected officials is responsible for the mood of distrust and ever growing suspicion of government at all levels. This is exactly what the IRS hoped to avoid when it came out with the kinder, gentler version of the IRS that we are supposed to have today. You know, customer friendly. Their own mission statement tells us so.
Introduction and Mission
The Internal Revenue Service is the nation’s tax collection agency and administers the Internal Revenue Code enacted by Congress. Its mission: to provide America’s taxpayers with top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all.
The problem with the millions of non-filing American’s is
self-inflicted. The IRS refuses to tell the American people what law makes
them liable for the Individual Income tax. I got to tell you folks; this is
no minor omission. The government has a duty to inform the people of our
obligations under the law; anything less is immoral and un-American. There
are four questions that need to be asked and answered for the people to have
confidence that the law is being applied correctly.
1. What is the definition of the word Income as used in the Internal Revenue code? Please cite the source of authority?
3. What statute makes me liable for the Individual Income Tax? (Please cite statute and corresponding regulation).
4. What form is required by law to pay the Individual Income tax and where does the law say that? (Please cite statute and regulation).
Lets look at the four questions and see why they are important and need to be answered.
1. What is the definition of the word Income as used in the Internal Revenue code?
Gross Income, taxable income, adjusted gross income are words defined in the
Income tax code. They are subspecies of the word income. One cannot
understand the meaning of these terms without having a definition of the
word income. There is no definition of the word income in the income tax
code. We want the official definition of the word. (Hint: Income, profit
separated from its capital source). Note/ Please do not cite court cases.
The executive branch of government enforces the law. What law are you
2. Is the Income tax a Direct tax or an Indirect tax?
The constitution allows for two types of taxation with specific rules that
govern each specie of tax. A direct tax must be apportioned and indirect
taxes must be uniform. I know if it¹s a direct tax that the income tax is
not apportioned and if it¹s an indirect tax it¹s not uniform. So what is it?
3. What statute makes me liable for the Individual Income tax?
Not one person, lawyer, accountant or tax preparer that I’ve asked this
question can answer it, and I have asked many. Not one. If I called the
County Sheriff and asked him what statute would I be violating if I take my
neighbors car without asking him, he would say Wisconsin State statutes §
XXXXXXXX Grand Theft Auto. The law can be looked up in a book of Wisconsin
State statutes. It is knowable. The same cannot be said about the income tax
law. I’ve looked. Ask a government official the same question and they act
as if the law that requires someone to pay the Individual Income tax is
classified information. I wonder what they are hiding?
4. What form is required by law to pay the Individual Income tax and where does the law say that.
Government agencies promulgate rules governing its interaction with the public in accordance with the laws passed by congress. They are published in the Code of Federal Regulations. This one should be easy for the IRS. So what say you, IRS?
We live in a nation where the rule of law governs. I am not against
taxes. I understand the government¹s need for revenue to meet the legitimate
functions of government. The legitimate needs of all the people will never
be met if the government refuses to meet its obligation to inform us of the
laws we are accountable for. Its time to stop playing hide the ball. The
American people have a right to answers from their elected officials. Our
elected officials must do their fair share to resolve this problem. You can
all help me get the answers to these important questions. I have officially
sent a letter to the IRS requesting answers to these questions. I have
copies of the letters and this article on my web site at
http://www.rraymond.org/. I will pay out of my own pocket the cost of
placing the IRS’s replies in the paper so you will know the answers and can
feel confident that the laws are being applied correctly. Please take part
in our effort to get answers to these important questions. You can help by
sharing this information with your friends and family. Lets make sure that
every American is aware of this issue. If you can, consider paying to run
this article in your local paper. Or make a donation so we can run this
article in all the major newspapers around the country. Thousands of your
fellow Americans, your neighbors, are being abused daily without knowing the
legal foundation for their abusers actions. Don’t let them suffer another
day without getting straight answers.
© 2004 -Robert R. Raymond All Rights Reserved
Robert R. Raymond is the past Independent candidate for the U.S House of
Representatives for Wisconsin’s 5th District in the 2002 elections. A
political activist for the past eight years he represents the People for
Truth in Taxation Organization. He can be reached on his web site
http://www.rraymond.org/ or by e-mail at firstname.lastname@example.org. He can also be
reach by U.S mail at 10936 North Port Washington Rd – #242, Mequon,
Wisconsin 53092 or by phone at 414-297-9226. Republication allowed with
this notice and hyperlink intact.
“Silence can be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading. . . We cannot condone this shocking behavior by the IRS. Our revenue system is based on the good faith of the taxpayer and the taxpayers should be able to expect the same from the government in its enforcement and collection activities.”
U.S. v. Tweel, 550 F.2d 297, 299. See also U.S. v. Prudden, 424 F.2d 1021, 1032; Carmine v. Bowen, 64 A. 932.
People for Truth in Taxation paid to run this article in the Sunday Milwaukee Journal Sentinel on January 18, 2004. If you would like to see this article in your local paper please contact me at the above contact points. RRR