Category: Strategy

I am constantly getting the question: “I got arrested and now I have court in a week… what do I do???” Right away I want to say that the following strategy will NOT WORK for you if you have an actual victim or contractual obligation that require specific performance with government (like a driver’s licensing agreement or tax filings where you admit to being a “taxpayer”). With that being said…

The first step to avoiding Kangaroo Court is to challenge jurisdiction pre-arraignment, before any plea is entered (DO NOT ENTER PLEAS). You challenge jurisdiction by filing a Motion to Dismiss with Prejudice, WRITTEN SUBMISSION not oral arguments. You can file a Motion to Dismiss 30 seconds after you receive your ticket or release. You don’t need an arraignment date, or even a Judge’s name to proceed.

If you file a Motion to Dismiss PRE-ARRAIGNMENT, the Judge is estopped from entering a plea on your behalf. (Estopped = prevented, precluded)

She/He MUST ANSWER your Motion, yea or nay before any further court business may proceed. If the Motion is denied, you simply file a 2nd, then a 3rd. Eventually they will screw up and break the law. Usually they will do this by ignoring your Motion and attempting to reset, schedule another arraignment, which is what you want.

A judge has 10 days (generally) to rule on your Motion. The DA also has that same 10 day window to file a Motion to Strike YOUR Motion.

Silence is not an option.
They MUST respond or be in default.

Motion to Dismiss, Motion to Strike = Demurrer where not allowed.

In criminal cases, such as felonies…unlike traffic tickets there WILL be an Affidavit, and a sworn complaint. The key to beating criminal cases is to prove official or juducial misconduct. A LEO lying on an Criminal Affidavit is a get out of jail free card for you, and a possible criminal indictment for him.

The biggest problem and missing link for anarchists, sovereigns, and people who wish to be free is ENFORCEMENT. Everybody knows somebody who did something once or twice, and everybody has a strategy or theory.

The key is enforcing the laws, disciplinary actions that are already on the books. The Constitution and every state Constitution has procedures in place RIGHT NOW to end the trickery.

Anarchists don’t believe it and sovereigns are hit and miss.

In your past case or even a new one, any case:

It all starts with the arraignment. If you file a Demurrer (California)/Motion to Dismiss (other states) based on lack of personal and subject-matter jurisdiction, they CANNOT PROCEED.

They cannot enter a plea on your behalf.
They cannot schedule a trial date.
They cannot RE-SCHEDULE an arraignment.

The Demurrer/Motion to Dismiss cannot be ignored.

The Judge MUST rule on the Demurrer/Motion to Dismiss before any other business proceeds. The district attorney (prosecutor) has the OPTION to challenge your Demurrer but doesn’t have to. The deadline is 10 days in most jurisdictions.

If the Judge doesn’t respond he is in default. If the prosecuor responds AFTER 10 days HE is in default.

You can then file a Writ with the Chief Clerk of that court or a higher court to dismiss the case entirely on procedural grounds violations.

You then file criminal affidavits with the State Attorney General. Find the affidavits associated with the arrests and find the provable lies in them. Affidavits are sworn under penalty of perjury. You lie, you go to prison. At a bare minimum, the case based on the false testimony will be thrown out and overturned. Think about death row inmates, life sentences are overturned everyday due to false testimony.

Once you open a criminal perjury case against the law enforcement officers, district attorney, judges, etc. the investigation becomes a matter of public record. The state attorney general IS NOT going to risk prison, destroying his life family political ambitions to protect a few dumb cops. And if he does, even better.

Whether the investigation leads to arrests and indictments is irrelevant. You have used the state attorney general as your own private investigator, for free. File a Freedom of Information Act request, Open Records Act request for ALL documentation. Then take that documentation to a lawyer for your civil suit.

That’s how you sue. Get the State AG to do your work for free, first.

JUDGES DO NOT discipline LAW ENFORCEMENT.

Only the Executive Branch can DIRECTLY discipline, investigate the Executive Branch. Supervisors investigate and discipline their subordinates, yes? That is the State Attorney general’s role. So always remember to be making a record of everything and build your own case. You need to take pictures of ALL paperwork, letters given to you. The small details make a big difference.

If you have been a victim of official misconduct you have an open and shut case in your favor. You also have a personal civil claim against the “citizen arrestor”. You can also drop common law liens on him as well. Each State has it’s own rules, but since it will always be someone acting under the Color of Law it can go directly to the federal courts. In an abuse of power claim, you won’t win by saying they violated your Rights, but if you make the claim they overstepped their authority and that in effect denied your Rights and caused you damages they allow it. The Civil Rights claim should never be the main claim but the effect of their unlawful actions causing you harm in that it violated Rights.

File a criminal affidavit alleging perjury with the State Attorney general and State police as soon as you can. If a cop offers false testimony in an affidavit or trial there is a process for that too. And, if you don’t know or don’t follow the process, that’s on you. It could be the Mayor or Chief of Police… it really doesn’t matter who it is.

The three branches of government are duplicated at every level.

Executive
Legislative
Judicial

I would advise people to avoid ALL civil rights claims. Why? Because the 14th Amendment is unconstitutional. So is the Civil Rights Act of 1964. Can you use their own unconstitutional laws against them? Sure! States Rights. The Supremacy Clause. But you are arguing against the Constitution when you argue civil rights violation. You don’t need the feds. Your state Constitution, legislature, Supreme Court, and State Attorney General is enough.

Use your state branches of government AGAINST EACH OTHER.

Use the State Attorney General and State Police against local law enforcement, district attorneys, Mayors, City Council and County Commissioners, and County Sheriffs. If the Governor and State Attorney General disobey? Use the State Legislature to investigate, and then IMPEACH them. You can also use the State Supreme Court and District Courts to seek injunctions (restraining orders) and Writs of Mandamus. You can always THREATEN them with THEIR laws and policies, but those policies are not there to protect US, obviously. I have determined that I will never seek protection under any code or policy, not even the Constitution.

Those are THEIR restraints, their rules, not mine.
Show me evidence of YOUR authority, I make no claims.

Stay out of court, do not make physical appearances. You want EVERYTHING IN WRITING.

Submit your interrogatories in writing. Do not get stuck in a physical cross-examination. They will lie. The Judge will sustain their objections and overrule yours. There may or may not be a record.

When you file your Motions (Objections), Interrogatories (Examinations), Requests for Discovery, Subpoenas Duces Tecum,
all IN WRITING, they can’t bully you or run game. They MUST RESPOND in writing, under penalty of perjury automatically. And they won’t ever want to do that. They will remain silent and risk losing the case by default rather than risk going to prison by making false statements. Get their response in writing, under penalty of perjury. If you don’t direct your objections, complaints, allegations PROPERLY, you will just get the runaround and become one of those who swear “nothing works, nothing matters”.

You do not pay traffic tickets at the Post Office, correct?
Do you get heart surgery at the dentist’s office?

It doesn’t matter what the initial charge is, honestly (unless you ARE guilty of a common law crime…murder, assault,
theft). ALWAYS file a Motion to Dismiss with Prejudice the entire claim and a Motion to Strike any paperwork filed by others. Like the district attorney, or Plaintiff/Defendant in Civil suit.

EVERY AFFIDAVIT THEY WRITE IS A LIE! If there is no victim YOU ARE LYING!

No victim + No contract to perform = LIE

There’s only one answer/solution to the entire problem.

STOP
GOING
TO
COURT

From now on, all correspondence and Motions are to be submitted in WRITING. This FORCES them to respond in writing, on the record, with PROOF of their trickery. We have all been bamboozled by movies and television. You can fight an entire case and never have to set foot in court. Men on Death Row in Federal prison do it every day.

Every word uttered in a court room is entered IN WRITING FIRST. The only problem is, you never see those documents because your lawyer doesn’t show you or give you his filings. We absolutely have to learn how to file ALL our own paperwork and ALL disciplinary paperwork — Writs of Mandamus, Writs of Praecipe (order to dismiss sent to Court Clerk…yes CLERKS have the power to dismiss cases).

Let’s talk about handling your upcoming case.

It is quite easy to challenge jurisdiction without “challenging jurisdiction” by making them prove it with declarations because a “challenge” is equal to dishonor. When I use the term “challenge”, it is just because that is the legal term, and what people are familiar with. Properly done, you are asserting/declaring facts for them to rebut. Nothing more.

You can possibly use demurrers or motions as well but they need to specifically challenge the presumption of jurisdiction and NOT argue statutory law or some other nonsense.

No victim + No contract to perform = No jurisdiction. Three things to remember.

If there is a victim, that gives Personal jurisdiction.
If there is a contract to perform, that gives Subject-matter jurisdiction

It’s really just that simple.

Folks try to spin it 1,000 different ways, throw in legal mumbo jumbo, Latin phrases, the Constitution… and they are just walking into the spider web.

If you don’t have a victim or a contract, you don’t have a case. Leave all the extra crap out of it with these criminals and STAY ON MESSAGE. They are only playing with you because you are playing with them. So stop playing, start prosecuting non-performance.

When you file a motion to dismiss with prejudice they are stuck. There is literally nothing they can do except keep screwing up and digging a bigger hole for any appeal to a higher court.

They will keep resetting “arraignments” and ignoring your paperwork. I once went to arraignments 4 times in Clatsop county before they were able to get a good transcript, and the only reason why they were successful is because I was strapped to a chair in a little room in the jail “appearing” by video in the courtroom. Yes, I failed but at the time I didn’t knew to never argue, never go to court, and never make oral motions or arguments or enter pleas. And when an involuntary plea is entered send a Declaration of Non-Consent to the court clerk.

The hardest part of all this is to KEEP IT SIMPLE and to the point. Leave out the extra stuff, emotional outbursts, disputable claims like; “I am Sovereign”, “my birth certificate is money”. You do not even need to cite points and authorities.

Again, let’s all make sure we understand what “Personal” and “Subject-Matter” Jurisdiction is.

Personal Jurisdiction means that they have a claim on your PERSON, because you harmed or injured another PERSON.
That’s what extradition treaties are for. To bring your PERSON BACK to the scene of the crime.

Examples of courts with Subject-Matter Jurisdiction:

Tax Court
Vaccine Court
Bankruptcy Court
Traffic Court

These are all subject-matter jurisdiction venues because there is presumed to be a contract in place. They are specific issues, usually related to some sort of contract or business (commercial, UCC) dispute.

So, victims or contracts… that’s 99.99999999999% of it.
Two simple things. Not 30,000.

The governments try to say, “well we have PERSONAL jurisdiction over our citizens…you live here, you play by our rules” which is pure lies. So next time ASK “if you believe that to be true Mr. district attorney, prove it. Show me proof of “citizenship” and the laws that govern citizens.”

CODE is not LAW.

That’s why they are called a Transportation CODE, or a Municipal CODE, or a Tax CODE, or a Uniform CODE for Military Justice. Where is the contract where I agreed to your Code and citizenship and knowingly waived my Natural Rights? Show me the evidence and I will be happy to obey. Get the ideas of right and wrong out of your head and think objectively. How many people can afford to take off work, school and go to court even once a week? The answer is no one can afford that.

Going to court plays right into their hands and impoverishes YOU. Eventually you lose your job, run out of time, money, and energy. In addition to the possibility of saying or doing the wrong thing, being goaded into losing your temper and there you go… a free place to stay for a while for contempt. Not to mention possible getting your butt kicked, tazed, or even possibly murdered. Never put your physical person, body, or being in jeopardy unless you are CERTAIN of what you are doing and the
outcome.

There are people out there that are skilled and fearless in making physical court appearances. They are secure in their knowledge and won’t screw it up and say the wrong thing. This is NOT the average person. I do recommend going to court to watch how they operate though. Know your enemy. Some administrators (usually called judges) are looking for reasons to help folks and some are looking for reasons to roast folks. If you go in there guns hot and popping off to one that intended to get you out of there and off their books, then you’re done. Conversely, if you go in without putting them on notice from the get go, you are not going to have a good time. The only common denominators with folks winning, despite whatever strategy they use, is having no fear and the right psychology. Think of it as a game of poker, you have the winning hand and the river has already been turned. The most important thing is to comprehend YOUR OWN STATUS AND AUTHORITY. You’ve already won unless you concede (and if you do it right).

All will continue to lose and miss money until you learn to handle these people ADMINISTRATIVELY.

What does that mean?

Paperwork. Drafted properly, submitted to the correct venue and ENFORCED with THEIR own rules, and skip the Points and Authorities… when you are challenging the presumption of jurisdiction BEFORE arraignment or trial you don’t need them.

Information and Belief

“Language used in legal proceedings to qualify a statement and prevent a claim of perjury. A person…”

https://www.law.cornell.edu/wex/information_and_belief

Information and Belief is similar to an affidavit but not subject to perjury charges if you are proven
wrong. Here is an example:

a) To the best of my knowledge I am not and have never been contracted with the State of California or the city of
Anaheim. The absence of documentary evidence proving a contractual relationship would indicate a lack of both personal
and subject-matter jurisdiction.

b) On the day/night in question I did not commit a common law crime, or damage any person or property. The absence of a
sworn affidavit, verifiable complaint, or forensic evidence proving I did commit a common law crime or am responsible
for damages, would indicate lack of both personal and subject-matter jurisdiction.

a) equals no contracts
b) equals no victims

You are challenging the presumption of both personal and subject-matter jurisdiction. Criminal and Civil and anything
else they are claiming. And now the ball is in their court to refute, rebut your information/affidavit.

If they don’t and try to ignore you, they have lost by default. Now you just have to ENFORCE their default. To Enforce the default. You can perhaps use a notice of default, or summary judgement, but more importantly, EVERY government employee has supervisors, including judges. Climb the ladder.

That’s what I mean by enforcement and I’m not talking about a court of appeals.

1. Use the judicial misconduct procedures.

2. File a Writ of Mandamus in a higher court — district or circuit or Supreme to get the guy at the bottom to do
his job.

If you went to a burger joint and ordered a Big Mac and the drive thru gives you a fish combo, what do you do? Do you circle the drive thru 100 more times, complaining with each new fish sandwich or empty bag? Or do you get management involved?

What do you do if YOU are the OWNER?

There’s a multitude of bad things that can happen to a Judge who doesn’t do her/his job and we were not taught to make these bad things come to life. So how exactly do you climb that ladder? So how exactly would you climb the chain of command in court? These are excellent questions, and one of the biggest pieces to this puzzle. People get frustrated or lose because they don’t know the chain of command. ALMOST every court should have a Chief Justice and several clerks of which one is the Chief Clerk, and all lower courts are modeled after the national court structure — the Supreme Court and District courts.

YOU don’t get to decide some arbitrary response date. The Judicial Branch is governed by municipal code, “local rules” for counties and cities and California Rules of Procedure for all others. Most of which defer to the Federal Rules of Procedure
ALL of which outline the disciplinary actions that may be taken against wayward gov officials, and/or jurists.

Go after their employee fidelity bonds (more about that to come).

And in case you were wondering, a judge can’t “quash” an affidavit or other filing unless you ALLOW him to. If they attempt to, a Notice of Default in Dishonor should be in order. Nobody can “quash” an affidavit. They either rebut or acquiesce. Period.
If they claim to have “quashed” your filing, that is just a way to them telling you that they have ignored it. Don’t allow them to skate. This is also why I don’t recommend going into courtrooms, because they are skilled professionals and are very good at deceiving people. You might say: “So you are refusing to address my affidavit? My affidavit stands as fact unless you wish to rebut. Your willfull non-response will be administrative default… Do you understand that I never gave you power of attorney so you don’t have the authority to do anything but dismiss now?”

Another really good question is: “Are you a member of the BAR?”
They will tell you that “If your not going to enter a plea, then I will enter one for you.” Which in reality is practicing law
from the bench and is both a felony and a crime that they do not have immunity from prosecution of, and you have to be the one to hold them accountable. They will usually just put it off for another hearing to try again.

If this happens, you enter in a notice of fault, in dishonor with opportunity to cure. Get it notarized, and give them one week before the next hearing to respond or dismiss/discharge, and also send copies to your state attorney general and state commissioner. You could give them 100 days and they still couldn’t respond to what you send them send under their full commercial liability. Any affidavit that goes unrebutted stands as fact. I can say I’m a pink elephant… And if they don’t respond then I am lawfully a pink elephant. If you are looking for the response time for Judges, DAs, prosecutors to respond/answer to Motions to Dismiss or Demurrers, typically the Plaintiff (prosecutor) has 10 days to respond to ANYTHING you file…with the Judge having “discretion” as to his response, or ruling.

In a physical appearance the Judge can answer immediately, possibly ignore you, adjourn the hearing proceeding until he
has had time to research the issue raised and THEN answer. That’s what is not happening in most cases of sovereigns, freemen, and Constitutionalists cases. That’s where the abuse of judicial discretion charge comes in. Go to the top – State Attorney General, State Commissioner. File a Notice of Default in dishonor with an opportunity to cure, notarized and sent to the prosecutor. And if they don’t respond, you file a civil suit.

“Some people view the abuse of discretion standard as a judicial rubber stamp. (Cf. Wilson v. Volkswagen of America (4th Cir. 1977) 561 F.2d 494, 505-506.) It has often been said that a court acts within its discretion whenever there is an “absence of arbitrary determination, capricious disposition or whimsical thinking.” (People v. Preyer (1985) 164 Cal.App.3d 568, 573.) As long as the court acts within the “bounds of reason” (ibid.), the court does not abuse its discretion.

The abuse of discretion standard, however, is not an abstract test based on whether the trial court judge was totally irrational. Instead, the court discretion is grounded in the policy and purpose of the statutes or laws being  applied. “[T]rial court discretion is not unlimited. ‛The discretion of a trial judge is not a whimsical, uncontrolled power, but a legal discretion, which is subject to the limitations of legal principles governing the subject of it’s action, and to reversal on appeal where no reasonable basis for the action is shown. [Citation.]’ (6 Witkin (2d ed. 1971) Appeal, § 244, p. 4235 . . .)” (Westside Community for Independent Living v. Obledo (1983) 33 Cal.3d 348, 355.) “[J]udicial discretion must be measured against the general rules of law and, in the case of a statutory grant of discretion, against the specific law that grants the discretion. [Citations.]” (Horsford v. Board of Trustees of Cal. State Univ. (2005) 132 Cal.App.4th 359, 393-394.)” ~ http://www.sdap.org/news-10-10-08.html

Learn about the “Abuse of Discretion Standard”, and how to Argue it. Virtually every argument in an opening brief is deficient without setting forth the standard of review and explaining how there was error under the standard. It can be a little trickier if you have a potential criminal conviction and not just a traffic or municipal case, but the same basics apply. I know some of you are thinking, “why don’t they just give me the paperwork and shut up already?” You absolutely have to understand what has gone wrong to this point and what NOT TO DO going forward. The paperwork is secondary to know knowledge base. “Paperwork” without proper understanding is a one way ticket to jail or the poorhouse. When you really wrap your head around this basic concept, you won’t need the paperwork. You will be able to walk into any courtroom in America and successfully defend anyone sitting in there. Even felony criminal cases.

No matter what you have been led to believe, there is no such thing as magic bullets. It’s a dogfight, not a 15 round boxing match that ends in a decision. You go for the throat and don’t let go until they bleed out. I’m protective over my docs because of I give them to anyone and everyone, and they lose, guess who’s “fault” it is… Oh he’s a witchdoctor. He doesn’t know what he is talking about… he got me thrown in jail. No. YOU did. YOU either screwed it up or didn’t follow through or didn’t enforce it. I take pride in the years worth of the fruits of my blood sweat and tears.

I’m willing to go in a cage because I’m free regardless… And that scares the pants off of these fraudulent peon servants. They see it. They feel it. I speak with authority whether it’s with my filings or speak it with a smile into their beady little eyes. This information will not “free” you. “Being” free is up to YOU.

File a a “false imprisonment” criminal affidavit and a civil suit if you have been wronged, the precedent for the going rate is $1.8m per day, in case you didn’t know. And alays keep it simple. Did they have a warrant? Did they contact the Department of State who then contacted you? For any felony complaint, they also have to testify to the US District court you’re a corporation also known as a “person” before hand too. If they restricted your movement AT ALL, then you have a winner. Leave out all the nonsense.

First things first, you need to challenge jurisdiction with a Demurrer, or Motion to Dismiss before anything else. This CAN be done electronically or certified mail, or hand delivered. So as you’ve seen here and a zillion other places, it doesn’t matter WHAT you file if the Judge ignores or denies your paperwork and you don’t have the proper response.

If you are physically present in the courtroom, they can ignore your paperwork, jam you up and just railroad you. So, deny all verbal motions, all questions, all oral arguments. If you appear ON PAPER ONLY, with your response (Demurrer), obviously the court, district attorney can’t respond verbally. This means they have to do so in writing. Which puts their careers in jeopardy if they lie, ignore, or violate your right to due process (which includes all the proper procedures).

So you file your demure challenge on time and properly. Then just sit back and wait for a reply? When there is no reply and the next scheduled court date arrives. What then? You file it again, this time with the additional due process and judicial discretion violations. You can also file to recuse, Writ of Mandamus to compel the judge to obey the law, Writ of Praecipe to
compel the court clerk to dismiss on procedural grounds.

File your paperwork on the day of court. It is not wise to give your adversary advance warning of your plans. This is the entire point of the “stay out of court”. Some will say, “what if he issues a warrant?” A judge who issues a warrant on a defendant who PROPERLY responded and “appeared” in court to challenge jurisdiction has perjured himself and committed a felony.

It’s just that simple.

You should be ecstatic for a judge to issue a warrant if you file a Demurrer. That’s an instant cause for dismissal and multi-million dollar lawsuit. You have absolutely nothing to lose by making a Special Appearance on paper ONLY. Whether speeding, red light, seat belt or even DUI, the blueprint is the same. The Demurrer (Cali, Texas other common law states) or Motion to dismiss is an OBJECTION. You are NOT arguing case law, historical precedents, the constitutionality of statutes. You are simply stating, “This does not apply to me or the circumstances of this alleged claim. That’s it. Can you include all that other crap? Absolutely, but don’t be like most and lose focus. The focus is YOU and YOUR status

So what would be the basis of your Demurrer/Motion to Dismiss with prejudice? The basis is your Affidavit or Information and Belief. We should all be familiar with an affidavit. An Information and Belief is EXACTLY THE SAME (minus the jurat aka penalty of perjury).

There are only 2 things to deny in your affidavit or Info & Belief

(a) I am NOT contracted with the State of California or any political subdivision therein

(b) I did NOT commit any common law crime, harm any person, or commit property damage on the day/night/time in
question.

That’s it.

A and B are both denials of personal AND subject-matter jurisdiction.

Once submitted, they can’t be ignored and MUST BE REBUTTED with physical victims, documentary evidence (contracts,
surveillance footage, etc.) or a WRITTEN REBUTTAL from the Plaintiff (State) itself. No district attorney is going to testify that you committed a crime under penalty of perjury. They are ALWAYS under oath anyway….simply not going to risk it.

This is a sample, rough, not to be used in any other case or jurisdiction. But it will give you a feel for what your
affidavit or Info & Belief should look like. See sample here.

1. Only the rare taxpayer would be likely to know that he could refuse to produce his records to Internal Revenue Service agents. U.S. v. Dickerson, 413 F2d 1111
2. A person cannot be forced to submit records for inspection. U.S.A. & Fred J. Rosauer v. Johanna; Van Poperin, U.S. District Court of Minn., 4th Div. 4-71 Civil 635
3. The claim and exercise of a constitutional right cannot be converted into a crime. Miller v. U.S. 230 F 486,489
4. IRS summons was not entitled to enforcement if the purpose of the investigation was to obtain evidence for a pending criminal case. Donaldson v. U.S., 400 U.S. 517 (1971)
5. One does not derive income be rendering services and charging for them. Edwards v. Keith, 231 Fed Rep 110
6. The citizen is immune, has a right to be free from such taxation and regulating, duties, obligations, sanctions as a matter of law. U.S. v. Texas, 384 U.S. 155; Wilson v. U.S., 221 U.S. 361
7. Who would believe the ironic truth that the cooperative taxpayer fares much worse than the individual who relies upon his constitutional rights….Only the rare taxpayer would be likely to know that he could refuse to produce his records to Internal Revenue Service agents. U.S. v. Dickerson, 413 F2d 1111
8. The Congress shall have the power to lay and collect taxes, duties, imposts, and excises, to the pay the debts and provide for the common defense and general welfare of the United States; but all duties, imposts, and excises shall be uniform through the United States. Article I, Section 8, Clause 1, US Constitution
9. Congress may not, under the taxing power, assert a power not delegated to it by the constitution. Regal Drug Co. v. Wardell, 260 U.S. 386
10. Pennsylvania declares income tax, graduated style, as illegal, and outlaws it in the state of Pennsylvania. Amidon v. Kane, Pa.279 A.2d 53
11. Internal Revenue Service could not seize private records even with a seizure warrant. Vincent R. Hill v. Jay G. Philpott, Dist. Dir. Of IRS, et al, No. 18487, Jan. 1971, 7th Cir. Ct. Of Appeals
12. Jeopardy Assessment of IRS now prohibited by Supreme Court in January 13, 1976. Laing v. U.S., 493 F2d 1211
13. IRS must obtain a court order to compel a taxpayer to surrender his books, papers and records for audit. Sherar v. Cullen, 481 F.2d 945 (9 C.A., 1973); 26 U.S.C., Section 7402(b)
    Reasonable compensation for labor on service rendered is not profit. Lauderdale Cemetary Assoc. v. Matthews, 345 PA. 239
14. There is a clear distinction between profit and wages or compensation for labor. Compensation for labor cannot be regarded as profit within the meaning of the law. Oliver v. Halstead, 196 V.A. 992
15. The right to labour and to its protection from unlawful interference is a constitutional as well as a common law right. Every man has a natural right to the fruits of his own industry. Bogni v. Perotti, 112 N.E. 643
16. The right to acquire property includes the right to acquire property by labour. State v. Julow, 31 S.W. 781; 48 Am Jur 2d, Sections 1-3
17. The right of the citizen to choose and follow an innocent occupation is both a personal and property right. Cummings v. Missouri, 4 Wall 321
18. Federal reserve notes are valueless. IRC, Section 1.1001-1 (4657) C.C.H.
19. A check is not money. School Dist. v. U.S. Nat’l. Bank, 211 P2d 723
20. The term “person” as used in this chapter includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. (Private citizen/individual is not a person) 26 U.S.C., Section 7343
21. No excise tax may be imposed upon a right secured by the Constitution. Grosican v. American Press Co., 297 U.S. 233 (1936); Murdock v. Pennsylvania, 319 U.S. 105 (1943)
22. An income tax is neither a property tax nor a tax on occupations of common right, but is an excise tax. Sims v. Ahrens, 271 S.W. 720 The individual right to live and own property are natural rights for the enjoyment of which an excise (tax) cannot be imposed. Redfield v. Fisher, 135 Ore 180
23. An excise tax involves the exercise of a privilege. Flint v. Stone Tracy, 220 U.S. 107
24. Realizing and receiving income is not a privilege that can be taxed. Jack Cole Co. v. Alfred T. McFarland, 337 S.W.2d 453, 455
25. Since the right to receive income or earnings is a right belonging to every person, this right cannot be taxed as privilege. Jack Cole Co. v. Alfred T. McFarland, 337 S.W.2d 453, 456
26. It cannot be denied that the Legislature can name any privilege a taxable privilege and tax it by means other than an income tax, but the Legislature cannot name something to be a taxable privilege unless it is first a privilege. Jack Cole Co. v. Alfred T. McFarland, 337 S.W.2d 453 (1960)
27. Taxpayer who alleged unlawful seizure and subsequent use of his tax information could pursue remedy through Bivens action, or through other applicable tort action. Stokwitz v. U.S., 831 F2d 893 (9th Cir. 1987)
28. Excise tax is one not directly imposed upon persons or property. New Neighborhoods v. WVA. Workers Comp. Fund, 886 F2d 714 (7th Cir. 1986)
29. Wages are income for purpose of internal revenue. U.S. v. Connor, 898 F2d 942 (3 rd Cir. 1990); Coleman v. CIR, 791 F2d 68 (7th Cir. 1986)
30. Properly executed levy does not automatically entitle government to taxpayer property. Resolution Trust Corp. v. Gill, 960 F2d 336 (3rd Cir. 1992)
31. Notice of deficiency is “ticket” to the court that allows taxpayer to challenge tax assessment before paying it. Guthrie v. Sawyer, 970 F2d 733 (10th Cir. 1992)
32. To prove violation of tax evasion statute, government must demonstrate the existence of a tax deficiency, that the defendant acted willfully, and that the defendant took an affirmative step to elude or defeat the payment of tax. U.S. v. Robinson, 974 F2d 575 (5th Cir. 1992); U.S. v. Beall, 970 F2d 343 (7th Cir. 1992)
33. When there is reasonable doubt about meaning of revenue statute, doubt is resolved in favor of those taxed. Security Bank Minnesota v. CIR, 994 F2d 432 (8th Cir. 1993)
34. Objectively reasonable good-faith misunderstanding of the law negates willfulness. To show willfulness in criminal tax cases, government must show awareness of legal duty. U.S. v. Cheek, 882 F2d 1263 (7th Cir. 1989)
35. U.S. v. Hilgeford, 7 F3d 1340 (7th Cir. 1993)
36. Offense of failure to file tax return consists of three elements: 1) defendant was required to file tax return; 2) he failed to file return; and 3) he acted willfully. U.S. v. Nichols, 9 F3d 1420 (9th Cir. 1993)
37. Unlike treasury regulations, IRS rulings do not have the force of law and are merely persuasive authority. Constantino v. TRW. Inc., 13 F3d 969 (6th Cir. 1994)
38. Once proper assessment has been made, taxpayer’s recourse is to pay the tax and bring suit for refund. Hempel v. U.S., 14 F3d 572 (11th Cir. 1994)
39. Tax court decision on questions of statutory interpretation is subject to de novo review. Wolpaw v. CIR, 47 F3d 787 (6th Cir. 1995)
40. Federal tax liens do not automatically prime all other liens; rather, priority is government by federal common law principle that first in time is first in right. Monica Fuel, Inc. v. IRS, 56 F3d 508 (3rd Cir. 1995)
41. The state can only tax and regulate something it created. Ward v. Maryland, 12 Wallace 418
42. The United States Government is a foreign corporation with respect to a
    state. NY RE: Merriam, 41 L.Ed. 287 (1973)
43. When section 6020(b) is lifted out of the Code and read literally, as petitioner has done, its scope is broad and its meaning and purpose hazy. But the Internal Revenue Code cannot be so read, for each section is not a self-contained whole, but rather a building block of a complex, interrelated statute. Based on its location in chapter 61 and the lack of any cross-references (other than the word “return”), section 6020(b) is not to be read as a prerequisite to the Commissioner’s proceeding under section 6201(a)(1)(ch.63). Hartman v. C.I.R., 65 T.C. 542 (1975)
44. The Commissioner shall, to the extent of authority otherwise vested in him, provide for the administration of the United States internal revenue laws in the U.S. Territories and insular possessions and other authorized areas of the world. T.D.O. No. 150-01, 51 Fed Reg 9571, 2-27-86
45. The term “employee” specifically includes officers and employees whether elected or appointed, of the United States, a State, territory, or political subdivision thereof or the District of Columbia or any agency or instrumentality of any one or more of the foregoing. Fed. Reg., Tuesday, Sept. 7, 1943, Sec 404.104, pg 12267
46. Absent notice, such as where regulation is not sufficiently clear as to warn party of what is expected of it, agency may not deprive party of property by imposing civil or criminal liability. General Electric Co. v. E. P. A., 53 F.3d 1324 (D.C. Cir. 1995)
47. Federal Courts must first determine what property or rights to property an individual has under state law in applying a federal revenue act for purpose of determining whether property may be sold for unpaid taxes. Herndon v. U.S., 501 F.2d 1219 (1974)
48. A failure substantially to comply with the statutory requirements as to the mode and manner or making the levy invalidates the tax; and there must be strict compliance with mandatory procedures…no tax can be sustained as valid unless it is levied in accordance to the letter of the statute. Hough v. North Adams, 82 N.E. 46
49. Anything that is a right cannot be subject to conditions or licensing. Lane v. Wilson, 307 U.S. 268, 275
50. The general term “income” is not defined in the Internal Revenue Code. Ballard v. United States, 535 Fed.Rep.2d 400, 404 (1967)
51. With the IRS’s broad power must come a concomitant responsibility to exercise it within the confines of the law. The Court has emphasized that no official is above the law, and that broad powers present broad opportunities for abuse. Mark v. Groff, 521 F.2d 1380
52. The reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the statutes as persons liable for the tax without an opportunity for judicial review of this status before the appellation of “taxpayer” is bestowed upon them and their property seized. Botta v. Scanlon, 228 F.2d 304 (1961)
53. A lien is security for a debt, duty or obligation. Hurley v. Boston, 54 N.E.2d 183
54. A lien is a charge on property for payment of a debt or duty. Harpeth Motors, 135 F.Supp. 863
55. Lien is a charge on property to secure payment or performance of duty, debt, or other obligation. U.S. v. Phillips, 267 F.2d 374
56. Secretary of Treasury cannot, by regulations, alter revenue laws. Morril v. Jones, 106 U.S. 466 (1883)
    $1,000,000 in damages. Taxpayer’s Bill of Rights, Section 801(a)
57. Congress does not have the authority and jurisdiction to regulate commerce within the 50 states of the Union. United States v. Scarborough, 431 U.S. 563
58. Stops levies against personal bank accounts. U.S. v. Nat’l. Bank of Commerce, 472 U.S. 713; 105 S.Ct. 2919
59. Treasury regulations require that the Form 23-C contain the taxpayer’s name, social security number and address, the name of the corporation, the character of the liability assessed, the amount of the tax, the taxable period involved, and the signature of a responsible officer (26 CFR, Section 301.6203-1). Robinson v. U.S., 920 F.2d 1157; Brewer v. U.S., 764 F.Supp. 309; Curley v. U.S., 791 F.Supp. 52; Portillo v. Commissioner, 932 F.2d 1128
60. If the income tax liability has been established by assessment, there is no authority for summons. Rasquin v. Muccini, 72 F.2d 688
61. Tips are gifts and therefore not taxable. Olk v. United States, February 18, 1975, Las Vegas, NV, Judge Thomas W. Clary
62. We cannot condone this shocking conduct by the IRS. Our revenue system is based upon the good faith of the taxpayers and the taxpayers should be able to expect the same from the government in its enforcement and collection activities. United States v. Tweel, 550 F.2d 297 (1977)
63. Government official has power to abate an income tax assessment even after the levy has been made. (26 U.S.C.A. (I.R.C. 1954) Section 6861(g)) Homan Mfg. Co. v. Long, 242 F.2d 645 (1957)
64. Employee. – For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation. 26 U.S.C., Section 3401(c)
65. Employer. – For purposes of this chapter, the term “employer” means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person… 26 U.S.C., Section 3401 (d)
66. Wages. – For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer…. 26 U.S.C., Section 3401 (a)
67. A tax laid upon the happening of an event, as distinguished from its tangible fruits, is an indirect tax. Tyler v. U.S., 281 U.S. 497, 502
68. The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means within which the law permits, cannot be doubted. Gregory v. Helvering, 293 U.S. 465
69. An individual who is engaged in lawful, innocent and harmless activities for lawful compensation is not subject to any income or revenue tax. All Americans by nature are free and independent and have inalienable rights. Among these are enjoying and defending life and liberty; acquiring, possessing, and protecting property. Included in the right of personal liberty and right of private property is the right to make contracts for the acquisition of property. Chief among such contracts is that of personal employment, by which labor and other services are exchanged for money or other forms of property. Coppage v. Kansas, 236 U.S. 1, 14
70. The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws. Long v. Rasmussen, 281 F. 236, 238; Economy Plumbing & Heating v. U.S., 470 F.2d 585, 589
71. The income tax is, therefore, not a tax on income as such. It is an excise tax with respect to certain activities and privileges which is measured by reference to the subject of the tax: it is the basis for determining the amount of tax. House Congressional Record, March 27, 1943, pg 2580
72. 26 CFR 301.6020-1 Returns prepared or executed by district directors or other internal revenue officers.
    Preparation of returns—(1) In general. If any person required by the Code or by the regulations prescribed thereunder to make a return fails to make such return, it may be prepared by the district director or other authorized internal revenue officer or employee provided such person consents to disclose all information necessary for the preparation of such return.
    Responsibility of person for whom return is prepared. A person for whom a return is prepared in accordance with subparagraph (1) of this paragraph shall for all legal purposes remain responsible for the correctness of the return to the same extent as if the return had been prepared by him.
    (2) Status of returns. Any return made in accordance with subparagraph (1) of this paragraph and subscribed by the district director or other authorized internal revenue officer or employee shall be prima facie good and sufficient for all legal purposes.
    26 CFR, Section 301.6020-1
    Chapter 5200, Internal Revenue Manual – Delinquent Return Procedures
73. Refusal to file –
    IRC 6020(b) Assessment Procedure
    Scope
    This procedure applies to employment, excise and partnership returns…the following returns will be involved:
    Form 940 – Employer’s Annual Federal Unemployment Tax Return
    Form 941 – Employer’s Quarterly Federal Tax Return
    Form 942 – Employer’s Quarterly Tax Return for Household Employees
    Form 943 – Employer’s Annual Tax Return for Agricultural Employees
    Form 11-B – Special Tax Return – Gaming Devices
    Form 720 – Quarterly Federal Excise Tax Return
    Form 2290 – Federal Use Tax Return on Highway Motor Vehicles
    Form CT-1 – Employer’s Annual Railroad Retirement Tax Return
    Form 1065 – U.S. Partnership Return of Income
74. The labor of a human being is not a commodity or article of commerce.
    Title 15 U.S.C., Section 17
    ARS 44, Section 1404
75. The law reflects also a Congressional determination that the taxpayer (sic) should be afforded certain procedural rights, which IRS is bound to respect. Laing v. United States, 423 U.S. 161
76. Congress has determined that violations of the procedural rights at issue here are exceptions to the Anti-Injunction Act. 26 U.S.C., Sections 6213(a), (b)(2); 7421(a)
77. “Excise tax” is not one directly imposed upon persons or property. New Neighborhoods v. W. Va. Workers Comp. Fund, 886 F.2d 714 (4th Cir. 1989)
78. Properly executed levy does not automatically entitle government to taxpayer property. Resolution Trust Corp. v. Gill, 960 F.2d 733 (10th Cir. 1992)
79. Notice of deficiency is “ticket” to the court that allows taxpayer to challenge tax assessment before paying it. Guthrie v. Sawyer, 970 F.2d 733 (10th Cir. 1992)
80. When there is reasonable doubt about meaning of revenue statute, doubt is resolved in favor of those taxed. Security Bank Minnesota v. CIR, 994 F.2d 432 (8th Cir. 1993)
81. The mission of district offices is to administer the internal revenue laws (except those relating to alcohol, tobacco and firearms) within a geographically defined internal revenue district and to provide services to, and contact, with taxpayers. 1112.41, Internal Revenue Manual –
82. Administration Regional director (compliance). The ATF regional official principally responsible for administering regulations in this part concerning commodity taxes imposed by the provisions of 26 U.S.C. enforced and administered by the Bureau, and for collecting tax by levy (other than third-party levy). 47606 Federal Regulation
83. A state is prohibited from levying an excise, occupation, or privilege tax on activities conducted beyond its borders or jurisdiction. Buckstaff Bath House Company v. McKinley, 308 U.S. 358
84. Single violation of Fair Debt Collection Practices Act (FDCPA) provision prohibiting debt collector from using any false, deceptive or misleading representations is sufficient to establish civil liability under FDCPA. Clomon v. Jackson, 998 F.2d 1314 (2nd Cir. 1993)
85. Government official has power to abate an income tax assessment even after the levy has been made. Homan Mfg. Co. v. Long, 242 F.2d 620 (3rd Cir. 1952)
86. Revenue laws are a code or system in regulation of tax assessment collection and relate to taxpayers and not to non-taxpayers. Bartell v. Riddlell, 202 F.Supp. 70 (1962)
87. Under 26 U.S.C., Section 6211, IRS cannot send a notice of deficiency for an employment tax. (Did they assess a liability for an employment tax?) 26 U.S.C., Section 6211
88. The power to tax involves the power to destroy. Crandell v. Nevada, 6 Wall 35, 46
89. The individual, unlike the corporation, cannot be taxed for the mere privilege of existing. The corporation is an artificial entity which owes its existence and charter power to the state, but the individual’s right to live and own property are natural rights for the enjoyment of which an excise cannot be imposed. Redfield v. Fisher, 292 Oregon 814, 817
90. If taxpayer has informed an IRS agent that he believes that there is an error in assessment and the agent continues levy action, without, first determining if the taxpayer’s argument has merit, such agent loses his immunity from suit. Bothke v. Flour Engineers, 713 F.2d 1405
91. Offense of failure to file tax return consists of three elements: 1) defendant was required to file tax return; 2) he failed to file return; 3) he acted willfully. U.S. v Nichols, 9 F.3d 1420 (9th Cir. 1993)
92. To show willfulness in criminal tax cases, government must show awareness of legal duty. U.S. v. Cheek, 882 F.2d 1263
93. Tax court decision on questions of statutory interpretation is subject to de novo review. Wolpaw v. CIR, 47 F.3d 787 (6th Cir. 1995)
94. When tax returns were filed in plaintiff’s name by her fiduciary declaring income….and making her potentially liable for the tax due on that income, she became a “taxpayer” within the meaning of the Internal Revenue Code. Morse v. U.S., 494 F.2d 876 (1974)
95. Statute prohibiting suits to restrain assessment and collection of Federal taxes is directed at the person liable for taxes and is not intended to preclude courts from affording protection to one not liable to taxes whose property may be in danger of seizure and sale by taxing authorities. Shelton v. Gill, 202 F.2d 503 (1953)
96. The general term income is not defined in the Internal Revenue Code. Ballard v. United States, 535 Fed. Rep.2d 400, 404
97. Our tax system is based on voluntary assessment and payment, not upon distraint. Flora v. U.S., 362 U.S. 145
98. For federal tax purposes, federal regulations govern. Dodd v. U.S., 223 F.Supp. 785
99. This is where the structure differs. Your income tax is a 100% voluntary tax, and your liquor tax is a 100% enforced tax. Now the situation is as different as night and day. Consequently, your same rules simply do not apply. Dwight E. Avis, Head ATF, Bureau of Internal Revenue, Senate Hearing Report, 83rd Congress, House of Representatives, House of Ways and Means 2/3/53 – 2/13/53
100. Tax protester’s First Amendment right to petition for redress of grievances was violated when she was charged with corruptly endeavoring to intimidate and impede IRS agents by filing factually accurate, nonfraudulent criminal trespass complaints against agents after they entered upon protester’s property in total disregard of “no trespassing” signs and protester’s previous letters requesting that her privacy rights be respected. United States v. Hylton, 710 F.2d 1106
101. Judicial Code provisions, rather than Internal Revenue Code provisions, were applicable and would give Federal District Court jurisdiction regardless of compliance with Internal Revenue Code provisions if property owner was a nontaxpayer. Gerth v. United States, 132 F.Supp. 894 (1955)
102. United States cannot take property from an innocent spouse to satisfy tax obligation of delinquent spouse. Raffaele v. Granger, 196 F.2d 620 (3rd. Cir. 1952)
103. A tax penalty must be properly assessed and the taxpayer properly noticed before the penalty is enforceable. Stallard v. United States, 806 F.Supp. 152 (1992)
104. The source of the taxing power is not the 16th Amendment, it is Article I, Section 8, of the Constitution. Penn. Mutual Indemnity Co. v. Commissioner, 32 T.C. (1959), CCH at page 659
105. The government has proven its case when it has established beyond a reasonable doubt: that the defendant was required to file a return; that he knew that he was required to file a return; and that he willfully or purposefully, as distinguished from inadvertently, negligently, or mistakenly, failed to file such a return. U.S. v. Murdock, 290 U.S. 389, 396; U.S. v. Matosky, 421 F.2d 410 (1970)
106. Congress has taxed income, not compensation. Connor v. U.S., 303 F.Supp. 1187, 1191
107. An excise tax on the business of a natural person, the business being lawful, not the subject of license nor exercised through a franchised, cannot be graduated in proportion to the net profits. Flint v. Stone Tracy Co., 220 U.S. 107
108. The requirement of an offense committed willfully is not met therefore, if a taxpayer has relied in good faith upon a prior decision of the court. U.S. v. Bishop, 412 U.S. 346 (1973); U.S. v. Sullivan, 274 U.S. 259, 263
109. Internal Revenue Service cannot prevail on a deficiency assessment and, thus injunctive relief may be appropriate when the asserted claim is entirely excessive, arbitrary, capricious, and without factual foundation. Shapiro v. Sec. Of State, 499 F.2d 527
110. The term excise tax and privilege tax are synonymous. American Airways v. Wallace 57 F.2d 877, 880
111. Person voluntarily paying illegal tax has no claim for repayment. Austin Nat’l. Bank of Austin v. Sheppard, 71 S.W.2d 242 (1934)
112. Revenue laws are a code or system in regulation of tax assessment collection and relate to taxpayers and not to nontaxpayers. Bartell v. Riddell, 202 F.Supp. 70
113. Notice is a condition precedent, its absence invalidates assessment, and waiver not accepted by Commissioner personally did not relieve taxing officials of their statutory obligation to give notice before assessment and collection, and in such situation the federal District Court could, and properly did, bring its equity powers into play, despite statute. Steiner v. Nelson, 259 F.2d 853 (1958)
114. The Tax Court is a court of limited jurisdiction having such jurisdiction (USTC Section 9375) as is conferred under the Internal Revenue Code (22 USCS Section 7442). 20 Federal Procedures, Tax Court Proceedings, Section 48:895
115. Keeping in mind the well-settled rule that the citizen is exempt from taxation unless the same is imposed by clear and unequivocal language, and that where the construction of a tax law is doubtful, the doubt is to be resolved in favor of those upon whom the tax is sought to be laid. Spreckels Sugar Refining Co., v. McClain, 192 U.S. 397 (1904)
116. It has long been settled, by the solemn adjudication of the Supreme Court, that the United States do not possess any general right of priority or privilege over private creditors for the satisfaction of the debts due to them, founded upon any general prerogative belonging to the government in its sovereign capacity; but that all the priority or privilege which the government is at liberty to assert is or must be founded upon some statute, passed by Congress in virtue of its constitutional authority. S.H. Hawes & Co. et al. V. Wm. R. Trigg Co. et al., 65 S.E. 538 (1909)
117. Our tax system is based on voluntary assessment and payment, not upon distraint. Flora v. U.S., 362 U.S. 145
118. The requirement of an offense committed willfully is not met therefore, if a taxpayer has relied in good faith upon a prior decision of the court. U.S. v. Bishop, 412 U.S. 346 (1973)
119. A lawful tender of the amount due on a tax judgment and a refusal of it, amounts to satisfaction of the judgment. Woodruff v. Trapnall, 10 How. 190
120. Internal Revenue Service, with its expertise, is obliged to know its own government statutes and to apply them realistically. Bothke v. Fluor Engineers & Const., et al., 713 F.2d 1405 (1983)
121. Anything that is a right cannot be subject to conditions or licensing. Lane v. Wilson, 307 U.S. 268, 275
122. One accepts the advice of a revenue agent at his own peril. United Block Co. v. Helvering, 123 F.2d 704, cert. den. 315 U.S. 818
123. Judgment liens will not be enforced in equity where they have ceased to be enforceable at law. McCarthy v. Ball, 82 Va. 872
124. The taxes imposed by provisions 26 U.S.C. enforced and administered by the Bureau shall be collected by regional directors (compliance), the Chief, Tax Processing Center, and other ATF officials designated by the Director of the Bureau. 27 CFR, Section 70.51
125. District court has jurisdiction to grant injunctive relief to taxpayer who contests IRS levy on his wages where taxpayer alleges that IRS failed to comply with pre-levy notice requirements; if IRS fails to comply with pre-levy notice requirements District Court has jurisdiction to enter injunctive relief for taxpayer. Jensen v. IRS, 835 F.2d 196 (1987)
126. Prohibition against restraint was invoked where taxpayer claimed withholding taxes were not collected from employees because withholding tax system is not constitutional. Orr v. Dietrich, 331 F.2d 52 (1964)
127. A state may not charge for nor tax a common law right which existed at the time of the formation of the state. Murdock v. Pennsylvania, 319 U.S. 105
128. If a taxpayer has informed an IRS agent that he or she believes that there is an error in an assessment and the agent continues collection action, without first determining if the taxpayer’’ argument has merit, such an agent loses his or her immunity from a suit, and becomes personally liable for any damages inflicted upon the citizen. Bothke v. Fluor Engineers, 713 F.2d 1405 (1983)
129. One who voluntarily pays tax has no legal claim for its repayment, but one who pays more tax than law requires, under duress, has such a claim, and that duress could still be implied from institution of administrative or legal proceedings. Lincoln Nat’l. Life Ins. Co. v. State, 632 S.W.2d 227 (1982)
130. Section 7421(a) of the Internal Revenue Code of 1954 (I.R.C.) states: “No suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed,” with certain exceptions, one of which is a civil action by a nontaxpayer who claims that his or her property has been the subject of a wrongful levy. Hollingshed v. United States, 85-2 USTC, 9772 (5th Cir. 1985)
131. The taxing authorities cannot assess a taxpayer who has neglected to make a return for a particular after the expiration of that year. Schmuck v. Hartman, 222 Pa. 190; 70 A. 1091 (1908)
132. It is a long recognized legal principle that a husband and wife are separate and distinct taxpayers even where they have filed a joint Federal income tax return. A determination for a particular year against a husband who filed a joint return with his wife is not res judicata against the wife for the same year…A wife who files a joint return with her husband is not a party privy to her husband in (income tax) litigation…. Henry M. Rodney, 53 T.C. 287, 307 (1969); Moore v. United States, 360 F.2d 353, 357-58 (4th Cir. 1966); Herrington v. United States, 416 F.2d 1029, 1034 (10th Cir. 1969), cert. denied, 385 U.S. 1001
133. Warrantless automobile seizures, which occurred in public streets, parking lots, or other open areas, involved no invasion of privacy and were not unconstitutional. Murray’s Lessee v. Hoboken Land & Improv. Co., 18 How. 272, 351-52
134. The warrantless entry into the privacy of petitioner’s office by IRS agents violated the Fourth Amendment, since except in certain carefully defined classes of cases, a search of private property without proper consent is “unreasonable” unless it has been authorized by a valid search warrant. Camara v. Municipal Court, 387 U.S. 523, 528-29; G.M. Leasing Corp. v. United States, 429 U.S. 338, 358
135. The respondents (I.R.S.) offer no legislative history in support of their reading of Section 6331, and to give the statute that reading would call its constitutionality into serious question. We therefore decline to read it as giving carte blanche for warrantless invasions of privacy. Rather, we give it its natural reading, namely, as an authorization for all forms of seizure, but as silent on the subject of intrusions into privacy…We therefore conclude that the warrantless entry into petitioners office was in violation of the commands of the Fourth Amendment. G.M. Leasing Corp. v. United States, 429 U.S. 338, 358, 359
136. The labor of a human being is not a commodity or article of commerce. Title 15 U.S.C., Section 17;
137. The Ninth Circuit Court of Appeals concluded that a citizen does not become a taxpayer until after he enters a civil contract with the I.R.S., by filing a tax return for the year involved. Morse v. U.S., 494 f.2D 876 (1974)
138. Taxes are not “debts.” Perry v. Washburn, 20 Cal. 318; McKeesport v. Fidler, 147 Pa. 532; 23 A. 799; City Council of Charleston v. Phosphate Co., 34 S.C. 541; 13 S.E. 845
139. Liability to pay taxes arises from no contractual relation and cannot be enforced by common law proceedings, unless a statute so provides. Schmuck v. Hartman, 222 Pa. 190; 70 A. 1091
140. No matter how equitable a tax may be, it is void unless legally assessed. Joyner v. School Dist. Number Three, 3 Cush. (Mass.) 567;
141. The Sixteenth Amendment does not purport to confer power to levy income taxes in a generic sense, as that authority was already possessed, or to limit and distinguished between one kind of income tax and another; but its purpose is to relieve all income taxes when imposed form apportionment from consideration of the source whence the income is derived. Brushaber v. Union Pacific Railroad Company, 240 U.S. 1
142. For taxation purposes there are fundamental distinctions between individuals and corporations. Kentucky R.R. Tax Cases, 115 U.S. 321, 337, 339; Pacific Exp. Co. v. Seibert, 142 U.S. 339
143. In the matter of taxation, the Constitution recognizes the two great classes of direct and indirect taxes, and lays down two rules by which their imposition must be governed, namely: The rule of apportionment as to direct taxes, and the rule of uniformity as to duties, imposts and excises. Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429, 557
144. Excises are taxes laid upon the manufacture, sale or consumption of commodities within the country, upon licenses to pursue certain occupations and upon corporate privileges; the requirement to pay such taxes involves the exercise of the privilege and if business is not done in the manner described no tax is payable. Flint v. Stone Tracy Co., 220 U.S. 107, 110
145. The terms duties, imposts and excises are generally treated as embracing the indirect forms of taxation contemplated by the Constitution. Flint v. Stone Tracy Co., 220 U.S. 107, 151
146. The requirement to pay an excise tax involves the exercise of privileges…..If business is not done in the manner described in the statute, no tax is payable. Flint v. Stone Tracy Co., 220 U.S. 107 @ 151, 152
147. The Constitution contains only two limitations on the right of Congress to levy excise taxes; they must be levied for the public welfare and are required to be uniform throughout the United States. Flint v. Stone Tracy Co., 220 U.S. 107, 153
148. Income tax return facially indicated that taxpayer’s self-assessment was incorrect and that his position was frivolous; thus, taxpayer, who had claimed that he was a natural individual and unenfranchised freeman who neither requested, obtained nor exercised any privilege from any agency of the government, could be assessed a penalty for filing a frivolous tax return. Holker v. United States, 737 F.2d 751 (1984)
     Tax Court
149. Although the Tax Court was upgraded from an executive agency to an Article I “legislative court” in 1969, that change did not extend the jurisdiction of the court to the full judicial power over “all cases, in law and equity,” that is vested in “constitutional courts” under Article III. 20 Federal Procedures, Tax Court Proceedings, Section 48 : 895
150. Tax Court is a legislative court, and that a Legislative Court is a court created by Legislature not named or described by Constitution. Gorham v. Robinson, 186 A. 832
151. The tax court’s jurisdiction is confined to determining the amount of deficiency or overpayment for the particular tax year for which the commissioner has sought a deficiency and the taxpayer has filed a petition for review; the tax court has no jurisdiction to order or to deny a refund, or to decide equitable questions; the taxpayer must resort to the district court or the court of claims for a resolution of such disputes or for an order granting a refund. Morse v. United States, 494 F.2d 876 (1974)
152. The Tax Court is a court of limited jurisdiction having such jurisdiction (USTC Section 9375) as is conferred under the Internal Revenue Code (22 USCS Section 7442). 20 Federal Procedures, Tax Court Proceedings, Section 48:895