(This is a little messy in format right now, but we are working on it.)
1 LEGAL TO DECREASE TAXES
The legal right of a tax payer decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means within the law permits, cannot be doubted, Gregory vs. Helvering, 293, US 465.
2 DECISIONS AGAINST W4, W4E AND 1040
The requirement of an offense committed willfully is not met, therefore, if a taxpayer has relied in good faith upon a prior decision of this court.
3 UNCONSTITUTIONAL LAW NULL & VOID
All laws which are repugnant to the Constitution are null and void, Chief Justice Marshall, Marbury vs. Madison, 5, U.S. (1 Cranch) 137, 174, 176,(1803).
5 TIPS ARE GIFTS - NOT TAXABLE
Tips are gifts and therefore are not taxable. Olk vs.
6 UNCONSTITUTIONAL LAW NULL & VOID
To be that statutes which would deprive a citizen of the rights of personal property without a regular trial, according to the course and usage of common law, would not be the law of the land. Hoke vs.
7 RIGHT TO TRIAL
By the law of the land is more clearly intended the general law, a law which hears before it condemns; which proceeds upon inquiry and renders judgment only after trial.
8 DUE PROCESS
Law in it's regular course of administration through courts of justice is due process. Leeper vs.
10 TAKING OF PROPERTY
The meaning of the above works, is that no man shall be deprived of his property without being heard in his own defense. Kinney V. Beverly, 2 Hen. & M(VA) 381, 336.
11 SURRENDER OF RIGHTS INTOLERABLE
We find it intolerable that one constitutional right should have to be surrendered in order to assert another. Simmons vs.
12 DUE COURSE, DUE PROCESS OF LAW
Due course of law, this phrase is synonymous with "due process of law" or "law of the land" and means law in its regular course of administration through courts of justice. Kansas Pac. Ry. Co. v. Dunmeyer 19
13 FIFTH AMENDMENT
Amendment V of the Constitution of the
14 SELF INCRIMINATION ILLEGAL
The adoption of the XIV amendment completed the circle of protection against violations of the provision of Magna Carta, which guaranteed to the citizen his, life, liberty, and property against interference except by the "law of the land", which phrase was coupled in the petition of right with due process of law. The latter phrase was then used for the first time, but the two are currently treated as meaning the same. This security is provided as against the
15 FIFTH IS RESTRAINT ON GOVT.
"It is not a little remarkable that while this provision has been in the Constitution of the United States, (Fifth Amendment)....as a restraint upon authority of the federal government....see Lent vs. Tillson 140, U.S. 316,10SUP.
16 PRIVILEGES AND IMMUNITIES
The privileges and immunities of citizens of the United States, protected by the IV Amendment, are those arising out of the nature and essential character of the federal government, and granted or secured by the Constitution; and due process of law and the equal protection of the laws are secured if the laws operate on all alike, and do not subject the individual to an arbitrary exercise of the powers of government.
SUP. CT. 570, 38 L. ED. 485.
17 TAKING OF PROPERTY
It implies conformity with the natural inherent principles of justice and forbids the taking of one's property without compensation, and requires that no one shall be condemned in person or property without opportunity to be heard. Holden vs. Hardy, 169,
18 DUE PROCESS
In Brown v. Levese Com'rs, 50 MIS 479, it is said that these constitutional provisions do not mean the general body of the law as it was at the time the Constitution took effect; but they refer to certain fundamental rights which the system of jurisprudence of which ours is derivative has always been recognized; if any of these are disregarded in the proceedings by which the system of jurisprudence of which ours is derivative has always been recognized; if any of these are disregarded in the proceedings by which a person is condemned to the loss of property, etc., then the deprivation has not been by due process of law, and it has been held that the state cannot deprive a person of his property without due process of law through a constitutional convention anymore than it can through an act of legislature.
19 NOTICE & OPPORTUNITY TO DEFEND
The essential elements of due process of law are notice and opportunity to defend; Simon v. Craft, 182, U.S. 427, 436, 21 SUP. CT. 836, 45 L. ED 1165;"In determining whether such rights were denied, we are governed by the substance of things and not by mere form; ID.;
20 INSPECTORS MUST HAVE WARRANT
See v. City of Seattle 387 U.S. 541 (1967) Citizen was arrested for not allowing a fire inspector inside without a warrant. Ruling was in favor of Mr. See. The inspector has to have a search warrant, describing the particular type, thing and date.
21 OBJECTION TO STATEMENTS ON RETURN
If the form of the return provided, called for answers that the defendant was privileged from making, he could have raised the objection in the return, but could not on that account, refuse to make any return at all.
22 ADMISSIONS THAT TEND TO INCRIMINATE
Whether such admissions by themselves would support a conviction under a criminal statue is immaterial and that the privilege also extends to admission that may only tend to incriminate. Empak vs.
23 COURT CANNOT DECIDE INCRIMINATION
He must be the sole judge of what his answer would be. The court cannot participate with him in this judgment because they cannot decide on the effect of his answer without knowing what it would be; and a disclosure of that fact to the judges, would strip him of the privilege which the law allows, and which he claims. Issaacs v.
24 FIFTH AMENDMENT - GOOD FAITH
This 'willful" qualifications fully protects one whose refusal is made in good faith and upon grounds which entitle him to the judgment of the court before obedience is compelled. Federal Power Commissions v. Metropolitan Edison Co. 304
25 EXERCISING A RIGHT CANNOT BE CRIME
The claim and exercise of a constitution right cannot be converted into a crime. Miller v.
The Miranda Decision: Ernesto A. Miranda v.
27 TRIAL BY JURY
There can be no sanction or penalty imposed upon one because of his exercise of Constitution rights. Sherar vs. Cullen 481 F 2D 946, (1973).
28 TRIALBY JURY
A trial by jury is granted by the 7th Amendment and
29 UNCONSTITUTIONAL LAW NULL & VOID
An unconstitutional law is null and void, unless passed. 16 AM JUR 2D (Volume16 American Jurisprudence, Second Series, SECT 177.)
30 PEOPLE ARE SUPREME
People are supreme, not the state. Waring vs. the Mayor of Savanah, 60 Georgiaat 93.
31 TRIAL BY JURY
Right of privacy-----Boyd vs. U.S. 116, U.S. 616, 630, 29 LED 746, CT 524,1886.
32 TRIAL BY JURY
Right to trial by jury; Dairy Queen vs Wood 369 U.S. 469, 2S CT,. 894, 8L ED 2 44 1962. Also 369
33 TRIAL BY JURY
Jury trial is a right! Hill vs Philpott, 445 F 2 D 144; Juliard vs. Greenmen,110 U.S. 421; Kansan vs. Colorado, 206 U.S. 46, (1907); Reisman vs. Caplan,375, U.S. 440, (1964); U.S. vs. Murdock, 290 U.S. 389 (1993); U.S. vs Tarlowski,305 F. SUPP 112 (1969).
34 TAKING OF PROPERTY
No man shall be deprived of his property without being heard in his own defense. Kinney vs.
35 CIVIL RIGHTS - DISTRICT COURT
Civil Rights..."Civil action for deprivation of rights, 28 U.S.C 1343, gives U.S. District court original jurisdiction.
36 SECURITY OF LIFE LIMB & PROPERTY
Security of life, limb, and property. Davidson vs. New Orleans, 96 U.S. 97,24 L. ED. 616....Lent vs. Tillson, 140 U.S. 316, II SUP CT. 825, 35 L ED419; Palmer vs. McFarland, 1330, U.S. 660, 10 SUP CT., 324, 33 L. ED. 722.
37 TWO YEAR LIMIT ON IRS COLLECTIONS
Due process of law..... Simon vs. Craft 182,
38 TWO YEAR LIMITATION - IRS
Waiver, through oversight, Internal Revenue Service did not send notice, thus notice of amount due exceeded 2 year limitations. Miller vs.
39 COOPERATION WITH IRS
Who would believe the ironic truth that cooperative taxpayer fares much worse than the individual who relies upon his Constitutional rights.
40 KEEP YOUR MOUTH SHUT
You can, and must keep your mouth shut for protection under the 5th Amendment. Belnap vs. U.S. et al.,
41 FIFTH AMENDMENT SHIELDS ALL
The Constitutional privilege was intended to shield the guilty and imprudent, as well as the innocent and foresighted. Marchetti vs.
42 GOVT. CANNOT DECLARE INFO PUBLIC
....the government's anxiety to obtain information known to a private individual does not without more render that information public; if it did, no room would remain for the application of the constitutional privilege. Nor does it stamp information with a public character that the government has formalized its demands in the attire of a statue; if this alone were sufficient, the constitution's privilege could be [sic] entirely be abrogated by any act of Congress. Page 57, 390
43 FIFTH IS NOT JUST VERBAL
The privilege is not limited to testimony, as ordinarily understood, but extends to every means by which one may be compelled to produce information which may incriminate. Boyd vs. United States, Supra" Brown vs. Walerk, 161,U.S. 591; Distinguishing Hale vs. Henkel, 201 U.S. 43; Wilson vs. U.S. 221,U.S. 612; United Station vs. Sischo.262 U.S. 165; McCarthy vs Arndstein,266 U.S. 34; United States vs. Lombardo, 228 Fed. 980;
44 FIFTH AMENDMENT ON RETURN
If the form of return provided called for answers that the defendant was privileged from making he could have raised the objection in the return, but could not on that account refused to make any return at all.
45 FIFTH MUST BE CLAIMED
The privilege must be specifically claimed on a particular question and the matter submitted to the court for its determination as to the validity of the claim. Heligman vs.
46 IRS CANNOT GET RECORDS
The chief error in defendant's position is his blanket refusal to answer any questions on the returns relating to his income or expenses for the years in question.
47 FIFTH OVERRIDES STATUTES
We are clearly of the opinion that no statute which leaves the party or witness subject to prosecution, after he answers the incriminating question put to him, can have the effect of supplanting the privilege conferred by the Constitution of the United States...In view of the constitutional provision, a statutory enactment, to be valid, must afford absolute immunity against future prosecutions for the offense to which the question relates. Counselman vs. Hitchcock, 142
48 FIFTH - RARE TAX PAYER KNOWS IT
Only the rare taxpayer would be likely to know that he could refuse to produce his records to Internal Revenue Service agents. United Station vs. Dickerseon,413 F 2D 1111.
49 FIFTH - CORP HAS NO RIGHT - INDIVIDUAL DOES
...we are of the opinion that there is a clear distinction in this particular between an individual and a corporation, and that the latter has no right to refuse to submit its books and papers for an examination at the suit of the state. The individual may stand upon his constitutional rights as a citizen. He is entitled to carry on his private business in his own way. He has no duty to the state or to his neighbors to divulge his business, or to open his doors to an investigation, so far as it may tend to incriminate him. He owes no such duty to the state, since he receives nothing therefrom, beyond the protection of this life and property. His rights are such as existed by the law of the land long antecedent to the organization of the state, and in accordance with the Constitution. Among his rights are a refusal to incriminate himself, and the immunity of himself and his property from arrestor seizure except under a warrant of the law. He owes nothing to the public so long as he does not trespass upon their rights...an individual may lawfully refuse to answer incriminating questions unless protected by an immunity statute... Hale vs. Henkel, 201
50 FIFTH & IRS
Mr. Long of
Criminal cases have been veiled in civil clothing to obtain information illegally. Taxpayers have been bullied and threatened, especially small tax payers and those without legal assistance.
What should taxpayers do when faced with such a situation? Do all lawyers even know what the obligations of taxpayers are as to record keeping, record producing, and question answering?
The answer seems to be "no." For this reason, I wrote to Commissioner Cohenon April 17, 1967, and received his reply on
"Good faith challenges in the form of Constitutional and other federally recognized privileges are of course recognized by the service. For example, the privilege against self-incrimination under the Fifth Amendment may be a basis by an individual taxpayer for refusing to answer specific questions or to furnish his records."........before recommending prosecution under Section 7201 or 7203, the service must usually develop enough information to show a substantial tax liability that was not met in addition to criminal intent. The constitutional rights and other legal rights of all persons will be fully respected and observed.
51 MIRANDA - PRIVACY
Privilege against self-incrimination is in part individual's substantive right to private conclave where he may lead a private life. Constitutional foundation underlying privilege against self-incrimination is the respect of the government, state or federal, must accord to dignity and integrity of its citizens. Fifth Amendment provision that individual cannot be compelled to be witness against himself cannot be abridged. Miranda vs. State of
52 FIFTH DOES NOT ELIMINATE NEED TO FILE RETURN
....The quick solution to the plaintiff's claimed desire to file a federal income tax return is to either file an honest return or if the form of return provided called for answers that the defendant was privileged from making, he could have raised the objection in the return, but he could not on that account refuse to make any return at all, we are not called on to decide what, if anything, he might have withheld.. it would be an extreme if not an extravagant application of the Fifth Amendment to say that it authorized a man to refuse to state the amount of his income because it had been made in a crime. But if the defendant desired to test that or any other point he should have tested it in the return so that it could be passed upon. He could not draw a conjurer's circle around the whole matter by his own declaration that to write any word upon the governments blank would bring him into danger of the law.
53 RELYING ON SUPREME COURT IS NOT A CRIME
Degrees of negligence give rise in the tax system to civil penalties. The requirement of an offense committed "willfully" is not met therefore, if a taxpayer has relied in good faith on a prior decision of this court.
54 FIFTH ALSO APPLIES TO CIVIL TRIALS
The government insists broadly that the Constitutional privilege against self in crimination does not apply in any civil proceeding. The contrary must be accepted as settled. The privilege is not ordinarily dependent upon the notice of the proceeding in which the testimony is sought or is to be used. It applies alike to civil and criminal proceedings, whenever the answer might tend to subject to criminal responsibility he who gives it. The privilege protects a mere witness as fully as it does one who is also a party defendant.
It protects, likewise, the owner of goods which may be forfeited in a penal proceeding. McCarthy vs Arndsten (CF Counselman vs. Hitchock, 142 U.S. 547,563, 564, 352 ED 110, 114 e inters, COM., REP, 816, 12 SUP. CT. REP 195)
55 FIFTH COVERS LINKING FACTS
The Supreme Court declared that "the privilege afforded not only extends to answers that would in themselves support a conviction under a federal criminal statute but likewise embraces those which would furnish a link in the chain of evidence needed to prosecute the claimant for a federal crime...the claimant is not required to prove the precise danger since by so doing he would be forced to disclose those very facts which under the privilege protects. Hoffman vs.
56 STATES MUST OBEY CONSTITUTION
The United States Supreme Court stated further that all rights and safeguards contained in the first eight amendments to the federal constitution are equally applicable in every State criminal action, "because a denial of them would be a denial of due process of law." William Malloy vs. Patrick J. Jogan,378
57 FIFTH OK IN ROUTINE MATTERS
The Supreme Court argued that the IRS could not use material gained by IRS agents under a routine questioning for what purported to be a routine audit. "The difference between a routine and a criminal investigation was too minor to justify departure from the Miranda Doctrine." Justice White drew a mandatory conclusion, "Indeed, he added," the black opinion suggested that the Miranda warnings are require through the immensely broad area of investigations which frequently lead to criminal inquiries." The Mathis Decision, (No. 726, May6, 1968, 3 910 S.) (