-Caveat Lector-
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Date sent: Fri, 18 Jan 2002 10:24:53 -0500 (EST)
From: [EMAIL PROTECTED]
Subject: SNET: The "Willful Failure to File" Scam!
To: [EMAIL PROTECTED]
Send reply to: [EMAIL PROTECTED]
The "Willful Failure to File" Scam!
"Pay no attention to the man behind the curtain, what do you want
from the Great Oz?" "Fear?, Terror? Intimidation? Fraud?"
<A HREF="http://www.originalintent.org/willful.shtml";>Original Intent - The
Law</A>
http://www.originalintent.org/willful.sh
tml How many times have you read articles [usually around the first quarter of
the year!] concerning people being convicted of Willful Failure to File
charges? Over the years, we'd guess you've read quite a few such articles. If
you're a member of the Patriot community, you've probably read a lot more of
these articles than the average American. These articles are part of an
annual publicity ritual of the IRS and the media intended to intimidate Citizens
into filing income tax returns. The fact that most Citizens don't actually owe
any income tax is a matter of complete indifference to both the government
and the media.
How many Americans do you suppose file their income tax returns each year
out of nothing more than the fear of being incarcerated if they don't? Out of
roughly 100 million potential taxpayers, we suspect that quite a few fall into
that category. If only 5% of the public falls into that category, that's 5,000,000
people filing returns out of fear of going to jail.
Many Americans erroneously believe that the government will only prosecute
them if they've broken a law. That belief is completely false. The US
government will prosecute you for any number of reasons; you having actually
committed a crime is only one possible reason, and is not an essential
reason in the eyes of government prosecutors. Attaining the goals handed
down by their political masters, and maintaining the power base of those in
control are far more essential elements to a US Attorney than whether or not
you've actually committed a crime.
"Americans are no longer secure in law - the justice system no longer seeks
truth and prosecutors are untroubled by wrongful convictions." Paul Craig
Roberts (former Asst. Secretary of the Treasury) Willful Failure to File is a
perfect example of a charge that the government brings against a private
Citizens even though the US Attorney knows that in most cases the Citizen is
not guilty of the charge.
26 USC §7203 [Willful Failure to File]: Any person required under this title
to pay any estimated tax or tax, or required by this title or by regulations
made under authority thereof to make a return, keep any records, or supply
any information, who willfully fails to pay such estimated tax or tax, make such
return, keep such records, or supply such information, at the time or times
required by law or regulations, shall, in addition to other penalties provided
by law, be guilty of a misdemeanor and, upon conviction thereof, shall be
fined not more than $25,000 ($100,000 in the case of a corporation), or
imprisoned not more than 1 year, or both
A fine of $25,000 or a jail sentence of not more than a year! Scary stuff! Of
course the question is, can the US Attorney prosecute you for such a thing?
Let's find out!
You will note that the section begins with the words, "Any person required
under this title…". We've highlighted "person", and underlined "required",
because they are the key elements of the charge.
As we've discussed in other parts of this site, the term "person" can be
defined in various ways; each definition suitable for the specific purpose of
the statute in which it is employed. Before we can determine if you are
subject to prosecution for Willful Failure to File, we need to know if you fall
within the definition of "person" as defined for use in §7203. Additionally,
because it is the "person required" to file, the definition will need to include
the exact nature of who is "required" to file returns under the internal revenue
laws of the United States.
§7203 is a part of Chapter 75 of the Internal Revenue Code (IRC). While
most IRC chapters contain between 3 and 10 sections, Chapter 75 [entitled,
"Crimes, Other Offenses, & Forfeiture"] has 59 sections! §7203 is the third
section of the chapter - right up at the front. So where might we find the
definition of "person" as used within the third section of the chapter? Where
else - in the 58th section of the chapter - 55 sections after the offense statute!
Isn't it grand how the government does everything it possibly can to keep you
from knowing the truth and being able to defend yourself from an unlawful
attack? And to be perfectly clear, there are many statutes wherein pivotal
definitions are provided right in the body of the statute so that people will not
be confused. But those are places where it serves the interest of the
government that you not be confused. When it comes to Willful Failure to File,
the government will go to great lengths to make sure you are as confused
and ill-informed as possible. It's much easier for the government to unlawfully
prosecute you when you don't really understand what's going on.
So why would the government bury the definition of "person" (as used within
§7203) 55 sections after the offense statute? Let's look and see what
they're hiding!
26 USC §7343 [Definition of the term "Person"]: The term ''person'' as used
in this chapter [chapter 75] 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.
Whoa! Did you get that?! The term "person" is defined as "an officer or
employee of a corporation, or a member or employee of a partnership". How
many people have gone to jail for Willful Failure to File when they were just
regular old folks working for an ordinary living and were not officers or
employees of a corporation or partnership? The answer is, thousands.
But wait...there's more! Even if one is an officer or employee of a corporation
or partnership, such person must still be "under a duty to perform the act in
respect of which the violation occurs". In other words, that officer or employee
must hold a position within the company in which he is tasked with
overseeing and completing the company's obligations under the internal
revenue laws of the United States. This can be seen in the plain language of
the definition wherein it states, "...who as such officer, employee, or member
is under a duty to perform the act".
Further, such a person must be aware that he has been tasked with such a
responsibility (either by operation of law or by appointment) and he must
have a belief [Cheeks doctrine] that he is "required", on behalf of the
company, to perform certain acts under the law. If he has such a belief, and
fails to carry out his lawful responsibilities, only then is he liable for
prosecution under §7203.
Let's take a moment and discuss the use of the word, "includes" in the
definition of "person" at §7343. The federal courts have consistently held
that "includes" (as used within the IRC) is a term of "limited expansion". [See
26 USC §7701(c) for the specific definition of "includes".] As such, the
definition of "person" can "include" people who are within the same legal
parameters, even though they are not specifically named in the definition. An
example of this might be the trustee of a statutory trust that has incurred
income tax liability. [See the Trusts section within this site to understand the
meaning of a "statutory trust".] In that circumstance, the trustee would be the
equivalent of a corporate officer because he would be the person "under a
duty to act" on behalf of the statutory fiction, and thus would be included in the
meaning of "person", as defined at §7343.
The definition of "includes" (as defined within the IRC) allows the government
to use "definitions" not so much to define what a thing is, but rather to
establish a "category" of things that can be embraced by the term.
As an example, let's look at a fictitious definition:
51 USC §1: Food - The term "food" as used within this section includes
peaches, pears, and apples.
Under the IRC definition of "includes", the term "food" could also embrace
nectarines, persimmons, guavas, etc. However, the term "food" (as defined)
could not be construed to embrace a steak, or asparagus, because the
category clearly established by language of the definition is "fruit". Meat and
vegetables cannot be a part of the term "food", because they fall outside the
"category" established by the definition.
To bring this discussion back to "person" (as defined at §7343), we find the
"category" established is:
An individual who holds a position within a statutory fiction of law (e.g.
corporations, LLPs, etc.), and that position imposes a duty upon him to
conduct certain acts, on behalf of the fiction, in accordance with the internal
revenue laws of the United States. Based on this definition, an ordinary
American Citizen who is under no duty to perform any act on behalf of
another, under the internal revenue laws of the United States, is not a
"person" for the purposes of Willful Failure to File [§7203].
------- End of forwarded message -------
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"In little more than a year we have gone from enjoying peace and the most prosperous
economy in our
history, to a nation plunged into war, recession and fear. This is a nation being
transformed before
our very eyes."
http://www.truthout.com
Steve Wingate, Webmaster
ANOMALOUS IMAGES AND UFO FILES
http://www.anomalous-images.com
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