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http://www.youtube.com/watch?v=NhdeArKutn0

 

 

Notice of Levy must be a mistake 668 A c

(date)

 

Internal Revenue Service

(address)

 

From:  Name and address of third party

 

This is in response to your Notice of Levy letter dated                    to                    attempt to levy property owned by __________.  It is not very comforting to know that the IRS is governed by Title 26 of the United States Code, a non-­positive law known as "prima facie' law.  I picked up this information when I went to the law library and found that many of the Code Titles have not been enacted into positive law.

 

Naturally, I didn't stop there, because I am curious to find out what underlying positive law the IRS Code relies upon.  I found that all laws in all of the titles not codified as positive law receive their authority from the United States Statutes at Large which have been codified in the United States Code of Federal Regulations.  Of course, I'm sure you know this.

 

I'm sure this Notice of Levy must be a mistake, because the Form 668-A(c) Notice of Levy you sent to me claims its authority "as provided by section 6331 of the Internal Revenue Code."   Please take the time to notice for yourself that Section 6331 gets its "rule making authority" from Title 27, Part 70. I am sure you know that Title 27 has nothing to do with Title 26 Part 1 (Income Tax).  Title 27 CFR Part 70 is involved only with Alcohol, Tobacco Products and Firearms.  Therefore, form 668-A(c) can only be used by the Bureau of Alcohol, Tobacco and Firearms.  What did you do, borrow this form from them?

 

The Code of Federal Regulations is a codification of the Federal Register (USC 44 1510) and

"the contents of the Federal Register shall be judicially noticed and without prejudice to any other mode of citation (USC 44, 1507). 

 

Now, if we go to 27 CFR 70:  Subpart A - Scope

70.1 General

 

This part set forth the procedural and administrative rules of the Bureau of Alcohol, Tobacco and Firearms for:

(a)  the issuance and enforcement of summonses, examination of books of account and witnesses, administration of oaths, entry of premises for examination of taxable objects, granting of rewards for information, canvas of regions for taxable objects and persons, and authority of ATF officers. 

 

Are you an ATF officer, or do you work for the BATF?

 

I can find no where in 27 CFR 70 where it refers to IRS, IRS Agent, District Director, Form 668-A(c), or Chief, Collection Branch.  In fact, I find the following definitions:

ATF officer, to mean an officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part;

 

Bureau to mean The Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, D.C. 20226;

 

Chief, Tax Processing Center, the ATF officer principally responsible for administrating regulations in this part concerning special occupation tax and also responsible for filing tax liens and issuing third party levies and for disbursing money due to taxpayers under the provisions 26 U.S.C. enforced and administered by the Bureau.

 

"Notice of Federal Tax Lien Under Internal Revenue Laws' is mentioned in 27 CFR 70.144 (c) as ATF Form 5651.2. Where does it mention Form 668-A(c) either in the IRC or the CFR?

 

The ability to tax is given to Congress by the Constitution of the United states.  The IRS does not have the ability to impose taxes, only carry out rules and regulations passed by Congress.  The Internal Revenue Service does not have the power to tax.  Rather, it is responsible for administering and enforcing the internal Revenue laws and related statutes which have been passed by Congress.
(Congressional Research Services)

 

Federal income tax is an indirect excise tax authorized under Article I, Section 8, Clause I of the Constitution, as amended by the Sixteenth Amendment to the Constitution.  Excise taxes are imposed on taxable activities.

 

A person's activities can be classified in two categories:

 

1.     Activities which are taxable for revenue purposes.

2.     Activities which only involve the exercise of constitutionally guaranteed rights, such as earning one's living by engaging in lawful, innocent and harmless activities.

 

Realizing the importance of making a distinction between these two types of activities is because, as the U.S. Supreme Court said:

"A state may not impose a charge for the enjoyment of a right granted by the Federal Constitution."
 Murdock v.
Pennsylvania, 319 U.S. 105, at page 113. (1943)

 

Another reason you will realize the importance of making this distinction is because, as the Oregon Supreme Court said:

"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 powers 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 P. 813, at page 819. (1930)

 

The only person who can be subject to such indirect taxes, and thus be a "taxpayer" as defined, is one who is involved in taxable events or products. So when the Internal Revenue Code imposes a tax on 'taxable income' (see 26 U.S.C. 1), it is imposing a tax on the taxable events.

 

In fact, that the courts have ruled:

Liability for taxation must clearly appear. 
Higley v.  C.I.R., 69 F. 2d 160 at 162-163 (8th Cir. 1943);

and,

reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the states as persons liable for the tax without an opportunity for judicial review of this status before appellation of "taxpayer" is bestowed upon them and their property is seized and sold.  A fortiori is the case where the liability is asserted by way of a penalty for a willful act.
Botta v. Scanlon, 288 F. 2d 504, (2nd Cir. 1961)

 

Therefore, the only person who can be subject to or liable for such a tax is one who is involved in a taxable event. 

 

There are many ways a person can be involved with a taxable event.  Here are four examples:

1.  Be employed by the Federal Government.

SALARIES AND PAY OF OFFICERS AND PERS014S IN THE SERVICE OF THE UNITED STATES And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, there shall be levied, collected, and paid on all salaries of officers, or payments to persons in the civil, military, naval, or other employment or service of the United States, including senators and representatives and delegates in Congress, when exceeding the rate of six hundred dollars per annum, a duty of three percent on the excess above six hundred dollars....-
(37th Con Ch. 119, 12Stat. 472.  Sec 86)

 

2. Be involved with the production of taxable commodities.

Your income tax is 100 percent voluntary tax and your liquor tax is 100 percent enforced tax.  Now, the situation is as different as day and night.  Consequently, your same rules just will not apply.
(Internal Revenue Investigation - Subcommittee of the Committee on Ways and Means, House of Representatives, 83rd Congress, March, 1983)

 

3. Be a corporation:

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 powers 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 P. 813, at page 819. (1930)

 

4.  Volunteer to donate or pay taxes by filling out a 1040 Form.

The Mission of the Service is to encourage and achieve the highest possible degree of voluntary comRIiance with the tax laws and regulations and to maintain the highest degree of public confidence in the integrity of the Service. (Donald C. Alexander, Commissioner of Internal Revenue, 1974) The I. R. Code book does not make anybody 'liable'.  It only explains how The Secretary of the Treasury should react to one who is 'Made Liable' by being involved with a taxable event.  The Code does not make any individual liable for any so-called 'income' tax, except the withholding agent who is liable for any tax he is reguired to withhold, whatever that might be. (See 26 U.S.C. 7701 (a) (16)

 

In contrast, liability clearly appears in respect to the activities relating to distilled spirits and tobacco products.

(a) GENERAL. -- The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by Section 5001 (a) (1). 26 U.S.C. 5005 (a).

 

(a.3) (1) ORIGINAL LIABILITY. -- The manufacturer or importer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed thereon by Section 5701. 26 U.S.C. 5702 (A) (1).

 

Taxes relating to these products are also excise taxes.  Excise taxes are indirect taxes, which are taxes imposed upon the happening of an event as distinguished from its tangible fruit.  The taxable event or activity is the importing, manufacturing or distilling of these products, and the tax is measured by the amount of product involved.  Not only do these sections show who is liable, but they also show the activities which are being taxed. Only taxpayers are liable.  The definitions in the I. R. Code only relate to taxpayers and not nontaxpayers.  The Internal Revenue Code Book its self recognizes that it has "no legal effect" without properly executed statute laws backing it up.

 

26 IRS, 7806.  CONSTRUCTION OF TITLE.

Arrangement and Classification.  No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section of provision or portion of this title, nor shall any table of contents, table of cross reference, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect., The preceding sentence also applies to the side notes and ancillary tables contained in the various prints of this Act before its enactment into law.

 

In order for a tax law to exist, the code has to be backed by a statute law passed by Congress.

 

After an exhaustive search of the Internal Revenue Code, Title 26, The Code of Federal Regulations, and the Statutes at Large, I have failed to locate any section which would require me to comply with your Notice of Levy Form 668-A(c) section which claims its authority "as provided by section 6331 of the Internal Revenue Code."

 

Sincerely,

 

 

 

 

 

Summons Collection third party

(date)

 

(Your name)   (Your address)

 

To:    (Person or Company receiving the Summons) (their address)

(Attention)

 

cc: IRS

address

Attn:

 

With regard to piece of paper with the word "Summons" in bold print on the top which request you to appear on (date of scheduled appointment to appear before the IRS), I believe this summons was issued in error.  I could be wrong but,

A "Summons" is a mandate of court and means supplied by law for assertion of jurisdiction.  Lybrand v The State Co. 184 S. E. 580 179 S.C.

 

What court issued the summons? I might have missed it but, what Judge signed it?

 

The object of service of a "Summons" is not only to give notice to the defendant of pendency of suit against him but to bring him under jurisdiction of the court.
Coever v Cresent Lead and Zink Corp 286 W.W. 3, 10, 315 Mo. 276.

 

What suit?  There is no legal action that I know of.

 

The function of the "summons" is to bring defendant within jurisdiction of court and to give him notice of action [in court] and opportunity to appear and defend, and is the usual means of acquiring of the person of defendant.  Raines v. Posston, 38 S.E. 2d 145, 146, 208 S.C. 349

 

I don't mean to be telling you how to do your business but, the "Collection Summons" you received from the Internal Revenue Service was not requested by a judge and was no delivered by a legal summons server, it fails to state the law that makes me, an individual, a "taxpayer" within the scope of Title 26.  So, it can have no claim on my property, nor can it require you to provide any information to the Internal Revenue Service.

 

The piece of paper with the word "Summons" in bold print at the top makes the statement that it is "issued under the authority of the Internal Revenue Code..." Now, you know as well as I do that the Internal Revenue Code does not have any authority it has to rely on the underlying positive rules and regulations.  This is confirmed by the

Congressional Research service.

 

"Is Title 26, of the United States Code, law?

 

This question stems from the fact that some titles of the United States Code (U.S.C.) are "positive law" and others are no.  Title 26, Internal Revenue, has not been enacted as positive law.

 

The U.S. C. is divided into fifty titles.  Of the fifty titles, twenty and part of another have been enacted into positive law.  If a title has been enacted into positive law, then the text of that title constitutes legal evidence of the laws in that title.  It the title has not been enacted into positive law, then the title is only prima facie evidence of the actual law.  The courts could require proof of the underlying statutes, which are the positive law when the title has not been so enacted.

 

I realize that it is not very comforting to you to know that the IRS is governed by Title 26 of the United States Code, a non-positive law at best known as "prima facie" law.  Naturally, I was curious to find out what underlying positive law the IRS Code relies upon.  So I did a little research, This might be interesting to you.  I found that all laws in all of the titles that are not codified as positive law receive their authority from the United States Statutes at Large which have been codified in the United States Code of Federal Regulations.  Of course, you probably already know this, If not, please take the time to notice for yourself that Section 7602 gets its "rule making authority" from Title 27, Part 70. (No kidding.  I was surprised also.  Check it out for yourself A little trip to your local law library would be very enlightening.)

 

In the Internal Revenue Manual (the Bible of the IRS) 11 1 1.61(2) Effective in 1972:

 

(a)  Alcohol, Tobacco and Fire arms activity transferred to Department of the Treasury as a Separate bureau...

 

When this change was made the ATF took with it certain sections of Title 26. Among those sections named in Title 27 are sections 7601 through 7606.  The authority to summons.  The Internal Revenue Manual recognizes this fact in 1112.4

 

1112.4   District Offices

1112.41 Mission

 

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.

 

I am sure you know that Title 27 has nothing to do with Title 26 Part I (Income Tax).  Title 27 CFR Part 70 is involved only with Alcohol, Tobacco Products and Firearms.  Therefore, Form 2039 ( the Summons form you received from the IRS) can only be used legally be the Bureau of Alcohol, Tobacco and Firearms. ( I wonder if they borrowed that form from them?)

The Code of Federal Regulations is a codification of the Federal Register

and

"the contents of the Federal Register shall be judicially noticed and without prejudice to any other mode of citation..." (USC 44, 1507).

 

Now if we go to 27 CFR 70:

Subpart A - Scope

70.1 General

This part sets forth the procedural and administrative rules of the Bureau of Alcohol, Tobacco and Firearms for: 

(a)  the issuance and enforcement of summonses, examination of books of account and witnesses, administration of oaths, entry of premises for examination of taxable objects, granting of rewards for information, canvas of regions for taxable objects and persons, and authority of ATF officers.

 

I can find no where in 27 CFR 70 where it refers to IRS, IRS Agent, Revenue Agent, District Director, Form 2039, or Chief, Collection Branch.  In fact, I find the following definitions:

ATF officer, to mean an officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part;

 

Bureau to mean The Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, D.C. 20226;

 

Chief, Tax Processing Center, the ATF officer principally responsible for administrating regulations in this part concerning special occupation tax and also responsible for filing tax liens and issuing third party levies, and for disbursing money due to taxpayers under the provisions 26 U.S. C. enforced and administered by the Bureau.

 

For the sake of discussion, let's go to Title 26, Section 7602 (a) AUTHORITY TO SUNNON.  Then let's look up the underlying positive law that gives Section 7602 its authority.  To do that we need to go to the Code of Federal Regulations, Title 27 Part 70.23.

(b)  Summonses.  For the purposes of this section the officers and employees of the Bureau [of Alcohol, Tobacco, and Firearms] designated in paragraph (c) of this section are authorized to summon the person liable for tax...

 

Let's go to paragraph (c) it refers to.

(c)  Persons who may issue summonses.  The following officers and employees of the Bureau are authorized to issue summonses pursuant to 26 U.S. C. 7602:

(I) Regional director

(2) Office of Inspection: Assistant Director, Deputy Assistant Director, and regional inspectors.

 

Again, it doesn't mention IRS or IRS agents.

 

Title 27 Part 70.23 Service of summonses.

(a) In general.  A summons issued under 26 U.S. C. 7602 shall be served by and attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode.

 

It appears that the IRS does not have the authority to issue a summons in any way shape or form.

 

A "Summons" is the name of writ, commanding the Sheriff, or other authorized officer, to notify the party to appear in court to answer a complaint made against him and in said writ specified, on the day therein mentioned. 
Johns v. Phoenix Nat.  Bank 56P. 725, 726, G. Aviz 290.

 

What Sheriff or other authorized officer delivered this piece of paper to you?

 

A "Summons" may be served by any person who is at least 18 years of age and not a party to the action" Caldwell v. Coppola 219 Cal.  App.3rd, 859 "prohibiting personal service of process by parties..." "discouraging fraudulent service by persons with an adversarial interest in a legal action"

 

TBE I.R. CODE, SECTION 7609.  SPECIAL PROCEDURES FOR TBM PARTY SUMMONSES Receives it's Rule Making Authority from Title 27 Part 70.25. Let's refer to that part:

(a)When the Bureau summons the records of persons defined by 26 U.S. C. 7609(a)(3) as "third party record keepers", the person about whom information is being gathered must be notified in advance...

 

Again, the regulations refer to the Bureau, not the Internal Revenue Service.  Please refer to the summons and determine if the person issuing the summons is an agent for the Bureau, if not, you may disregard the summons.

 

Title 27 Part 70.23 (b) Persons who may serve summonses.  The following officers and employees of the Bureau are authorized to serve a summons issued under 26 U.S. C. 7602

(1)  The officers and employees designated in paragraph (c) of paragraph 70.22 and

(2)  Chiefs, field operations, area supervisors, inspectors, regional audit managers and auditors, Compliance operations; Special agent, Internal Affairs; and all special agent.  Law enforcement.  The authority to serve a summons may be redeligated only by the Assistant Director, Office of Inspection, and regional directors (compliance), to officers and employees under their jurisdiction.

 

Which one of the positions in the Bureau of Alcohol, Tobacco, and Firearms describes the person who delivered the summons to you?  Is it possible we have been duped for the last forty years?

 

A "summons" is a process, a means of bringing a defendant into court so that court acquires jurisdiction of his person, and is wholly stationery matter, and unless defendant is served in a manner provided by law, court is without authority to proceed. 
State ex rel Ballew v. Hawkins, Mo. app., 361 S. W. 2nd 852, 857

 

Was this piece of paper served In a manner provided by law?  Check it out.

 

Now, while you are at the library, please look up Title 28 Sec. 2201 because neither the courts nor the IRS has the authority to change my status from "NONTAXPAYER" to "taxpayer".  I am now and continue to be outside the jurisdiction of the IRS until proven otherwise in a court of law.

 

The United States courts have ruled:

"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, at 238. (1922)-
Economy Plumbing and Heating  v. U.S., 470 F. 2d 585, at 589. (1972)

 

I'll tell you what.  To prove jurisdiction before the you are required to provide any personal information the IRS must:

1.  provide the law and/or the factual basis which the IRS is relying on to determine that I am a "taxpayer" within the scope of Title 26, and positive laws backing said Title

 

2.  provide the law and /or the factual basis which the IRS is relying on to determine that I am a "person required' to file a tax return with the IRS.

 

3.  produce a copy of the Delegation of Authority that you relied upon to determine that I am a "person subject to " or a "person liable For "an Internal Revenue Tax.

 

4.  produce proof that the above requested Delegation of Authority has been published in the Federal Register as required by 44 USC 1507.

 

Please do not take my word for this information.  Please take time to go to the Law Library and find out for yourself if this information is true.  It will save you time and a major headache in the future with other such fraudulent requests from the IRS.

 

You have certain rules you must abide by, so does the IRS.  Let's make them obey the laws also.

 

Sincerely,  (Your name and signature)

 

 

Before me, a Notary Public, on this day, personally appeared the above named individuals.

 

 

Subscribed and sworn before me on this               day of            20__.

 

Notary Public

My Commission Expires:

 

 

 

 

 

Final Demand Form 668-C

(date)

 

Internal Revenue Service

(Address)

(Attention)

 

From:  (Your name) (Your address)

 

This is in response to your Final Demand letter dated (date of correspondence), to attempt to levy property owned by (your name), of (your address).

 

It is not very comforting to know that the IRS is governed by Title 26 of the United States Code, a non-positive law known as "prima facie" law.  I picked up this information when I went to the law library and found that many of the Code Titles have not been enacted into positive law.

 

Naturally, I didn't stop there, because I am curious to find out what underlying positive law the IRS Code relies upon.  I found that all laws in all of the titles not codified as positive law receive their authority from the United States Statutes at Large which have been codified in the United States Code of Federal Regulations.  Of course, I'm sure you know this.

 

I'm sure this Final Demand must be a mistake, because the Form 668-C Final Demand you sent to me claims its authority "as provided by section 6332 of the Internal Revenue Code." Please take the time to notice for yourself that Section 6332 gets its "rule making authority" from Title 27, Part 70. 1 am sure you know that Title 27 has nothing to do with Title 26 Part I (Income Tax).  Title 27 CFR Part 70 is involved only with Alcohol.  Tobacco Products and Firearms.  Therefore, form 668-C can only be used by the Bureau of Alcohol, Tobacco and Firearms.  What did you do, borrow this form from them?

 

The Code of Federal Regulations is a codification of the Federal Register (USC 44 1510)

 and

"the contents of the Federal Register shall be judicially noticed and without prejudice to any other mode of citation..." (USC 44, 1507).

 

Now, if we go to 27 CFR 70:

 

Subpart A - Scope

70.1 General

This part set forth the procedural and administrative rules of the Bureau of Alcohol, Tobacco and Firearms for:

(a)  the issuance and enforcement of summonses, examination of books of account and witnesses, administration of oaths, entry of premises for examination of taxable objects, granting of rewards for information, canvas of regions for taxable objects and persons, and authority of ATF officers.

 

Are you an ATF officer, or do you work for the BATF?

 

I can find no where in 27 CFR 70 where it refers to IRS, IRS Agent, District Director, Form 668-C, or Chief, Collection Branch.  In fact, I find the following definitions:

ATF officer, to mean an officer or employee of the Bureau of Alcohol, Tobacco and Firearms (ATF) authorized to perform any function relating to the administration or enforcement of this part.

 

Bureau to mean The Bureau of Alcohol, Tobacco and Firearms, Department of the Treasury, Washington, D.C. 20226;

 

Chief, Tax Processing Center, the ATF officer principally responsible for administrating regulations in this part concerning special occupation tax and also responsible for filing tax liens and issuing third party levies, and for disbursing money due to taxpayers under the provisions 26 U.S.C. enforced and administered by the Bureau.

 

"Notice of Federal Tax Lien Under Internal Revenue Laws" is mentioned in 27 CFR 70.144 (c) as ATF Form 5651.2.

 

Where does it mention Form 668-C either in the IRC or the CFR?

 

The ability to tax is given to Congress by the Constitution of the United States.  The IRS does not have the ability to impose taxes, only carry out rules and regulations passed by Congress.  The Internal Revenue Service does not have the power to tax.  Rather, it is responsible for administering and enforcing the internal Revenue laws and related statutes which have been passed by Congress.
(Congressional Research Services 1988)

 

Federal income tax is an indirect excise tax authorized under Article 1, Section 8, Clause 1 of the Constitution, as amended by the Sixteenth Amendment to the Constitution.  Excise taxes are imposed on taxable activities.

 

A persons activities can be classified in two categories:

 

1.  Activities which are taxable for revenue purposes.

2.     Activities which only involve the exercise of constitutionally guaranteed rights, such as   earning one's living by engaging in lawful, innocent and harmless activities.

 

Realizing the importance of making a distinction between these two types of activities is because, as the U.S. Supreme Court said:

"A state may not impose a charge for the enjoyment of a right granted by the Federal Constitution.  " Murdock v. Pennsylvania, 319 U. S. 105, at page 113. (1943)

 

Another reason you will realize the importance of making this distinction is because, as the Oregon Supreme Court said:

"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 powers to the state; but the individual's right to five and own property are natural rights for the enjoyment of which an EXCISE cannot be imposed."
Redfield v. Fisher, 292 P. 813, at page 819. (1930)

 

The only person who can be subject to such indirect taxes, and thus be a "taxpayer" as defined, is one who is involved in taxable events or products.  So when the Internal Revenue Code imposes a tax on "taxable income" (see 26 U.S.C. 1), it is imposing a tax on the taxable events.

 

In fact, that the courts have ruled:

Liability for taxation must clearly appear.  Higley v. C.I.R., 69 F. 2d 160 at 162-163 (8th Cir. 1943); and, reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the states as persons liable for the tax without an opportunity for judicial review of this status before appellation of "taxpayer" is bestowed upon them and their property is seized and sold.  A fortiori is the case where the liability is asserted by way of a penalty for a willful act. 
Botta v. Scanlon, 288 F. 2d 504, (2nd Cir. 1961)

 

Therefore, the only person who can be subject to or liable for such a tax is one who is involved in a taxable event. 

There are many ways a person can be involved with a taxable event.  Here are four examples:

 

1.     Be employed by the Federal Government.

SALARIES AND PAY OF OFFICERS AND PERSONS IN THE SERVICE OF THE UNITED STATES And be it further enacted, That on and after the first day of August, eighteen hundred and sixty-two, there shall be levied, collected, and paid on all salaries of officers, or payments to persons in the civil military, naval, or other employment or service of the United States, including senators and representatives and delegates in Congress, when exceeding the rate of six hundred dollars per annum, a duty of three percent on the excess above six hundred dollars......
(37th Con Ch. 119, 12Stat. 472.  Sec 86)

 

2.  Be involved with the production of taxable commodities.

"Your income tax is 100 percent voluntary tax and your liquor tax is 100 percent enforced tax.  Now, the situation is as different as day and night.  Consequently, your same rules just will not apply."
(Internal Revenue Investigation - Subcommittee of the Committee on Ways and Means, House of Representatives, 83rd Congress, March, 1983)

 

3.  Be a corporation:

"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 powers to the state; but the individuals' right to live and own property are natural rights for the enjoyment of which an EXCISE cannot be imposed."
Redfield v. Fisher, 292 P. 813, at page 819. (1930)

 

4.  Volunteer to donate or pay taxes by filling out a 1040 Form.

The Mission of the Service is to encourage and achieve the highest possible degree of voluntary compliance with the tax laws and regulations and to maintain the highest degree of public confidence in the integrity of the Service.
(Donald C. Alexander, Commissioner of Internal Revenue,1974)

 

The I. R. Code book does not make anybody "liable".  It only explains how The Secretary of the Treasury should react to one who is "Made Liable" by being involved with a taxable event.

 

The Code does not make any individual liable for any so-called "income" tax, except the withholding agent who is liable for any tax he is required to withhold, whatever that might be.
(See 26 U.S.C. 7701 (a) (16))

 

In contrast, liability clearly appears in respect to the activities relating to distilled spirits and tobacco products.

(a) GENERAL. -- The distiller or importer of distilled spirits shall be liable for the taxes imposed thereon by Section 5001 (a) (1). 26 U.S.C. 5005 (a).

(b) (a.3) (1) ORIGINAL LIABILITY. -- The manufacturer or importer of tobacco products and cigarette papers and tubes shall be liable for the taxes imposed thereon by Section 5701. 26 U.S.C. 5702 (A) (1).

 

Taxes relating to these products are also excise taxes.  Excise taxes are indirect taxes, which are taxes imposed upon the happening of an event as distinguished from its tangible fruit.  The taxable event or activity is the importing, manufacturing or distilling of these products, and the tax is measured by the amount of product involved.  Not only do these sections show who is liable, but they also show the activities which are being taxed.

 

Only taxpayers are liable.  The defections in the I. R. Code only relate to taxpayers and not nontaxpayers.  The Internal Revenue Code Book its self recognizes that it has "no legal effect" without properly executed statute laws backing it up.

 

26 IRS, 7806.  CONSTRUCTION OF TITLE.

Arrangement and Classification.  No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section of provision or portion of this title, nor shall any table of contents, table of cross reference, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect., The preceding sentence also applies to the side notes and ancillary tables contained in the various prints of this Act before its enactment into law.

 

In order for a tax law to exist, the code has to be backed by a statute law passed by Congress.

 

After an exhaustive search of the Internal Revenue Code, Title 26, The Code of Federal Regulations, and the Statutes at Large, I have failed to locate any section which would require me to comply with your Final Demand Form 668-C.

 

Sincerely, (Your name)

 

 

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