Quatlosers Hall of Shame

*Devvy Kidd*

These special-editions Quatloos commemorates those who have made a name for
themselves in their particular business endeavors

Devvy Kidd

Keeping with our 100Q collection that commemorates famous and infamous tax
scam artists, we have minted a chip for de-tax dame Devvy Kidd.

You know, if you start to think that most of these leaders of the "tax
protestor" movement have a screw loose which is rattling around in only
half a brain, you only have to look as far as Devvy Kidd for confirmation.
Devvy buys into about every far-right-wing conspiracy theory, including
that the world is actually illegally controlled by
Freemasons<http://www.devvy.com/read_list.html#fm>.
New World Order, United Nations, buying Chinese products -- if it is a
stupid theory the odds are good that Devvy has bought into it whole hog.

Of course, not having half a brain doesn't mean that you can't cash in like
the other tax scam artists. For a mere $24.95 you can get the whole Devvy
collection of conspiracy theories and her "proof". But wait! Selling CDs is
small pickin's compared to Devvy's other gig, which is endorsing "El Dorado
Gold Discount <http://www.eldoradogold.net/>" which deals in gold coins
over the internet.

At one point, Devvy apparently tried to form the "Wallace Institute" (named
after Mel Gibson's character in Braveheart) but was unsuccessful in getting
501(c)(3) charitable status, so that went by the wayside.

Devvy's theory regarding taxes is that the 16th Amendment was never
properly ratified. Of course, she didn't do any significant research on her
own but merely refers to ex-felon and fellow Quatlooser Bill
Benson's<http://www.quatlosers.com/bill_benson.htm>"The Law That Never
Was". In January of 2000, Devvy
proclaimed <http://www.worldnetdaily.com/news/article.asp?ARTICLE_ID=21498>that
the Wallace Institute was preparing to file a lawsuit in Oklahoma City
to declare the 16th Amendment illegal. The case of course went nowhere.
Devvy also has put our flyers
<http://www.uhuh.com/taxstuff/devvyfly.htm>declaring the income tax to
be "voluntary", although the courts have
regularly sanctioned, fined, and convicted those who have raised this
ridiculous argument.

Devvy has also been
implicated<http://slickmisc.spunge.org/list/200209/msg00016.html>in
the "We
the People <http://www.quatlosers.com/bob_schultz.htm>" scam, which has had
its greatest publicity recently with Lynne Meredith's indictment. We can
only hope that Devvy is soon able to spend long hours chatting with her
comrade-in-scam.

___________________________

*Devvy Kidd 's Claims Exploded*

Devvy Kidd 's premise is that all federal income tax laws are
unconstitutional because the Sixteenth Amendment was not officially
ratified, or because the State of Ohio was not properly a state at the time
of ratification. This argument has survived over time because proponents
mistakenly believe that the courts have refused to address this issue.

The Sixteenth Amendment provides that Congress shall have the power to lay
and collect taxes on income, from whatever source derived, without
apportionment among the several states, and without regard to any census or
enumeration. U.S. Const. amend. XVI. The Sixteenth Amendment was ratified
by forty states, including Ohio, and issued by proclamation in 1913.
Shortly thereafter, two other states also ratified the Amendment. Under
Article V of the Constitution, only three-fourths of the states are needed
to ratify an Amendment. There were enough states ratifying the Sixteenth
Amendment even without Ohio to complete the number needed for ratification.
Furthermore, the U.S. Supreme Court upheld the constitutionality of the
income tax laws enacted subsequent to ratification of the Sixteenth
Amendment in Brushaber v. Union Pacific R.R., 240 U.S. 1 (1916). Since that
time, the courts have consistently upheld the constitutionality of the
federal income tax.

*Relevant Case Law: *

*Miller v. United States*, 868 F.2d 236, 241 (7 th Cir. 1989) (per curiam)
- the court stated, "We find it hard to understand why the long and
unbroken line of cases upholding the constitutionality of the sixteenth
amendment generally, Brushaber v. Union Pacific Railroad Company . . . and
those specifically rejecting the argument advanced in The Law That Never
Was, have not persuaded Miller and his compatriots to seek a more effective
forum for airing their attack on the federal income tax structure." The
court imposed sanctions on them for having advanced a "patently frivolous"
position.

*United States v. Stahl*, 792 F.2d 1438, 1441 (9 th Cir. 1986), cert.
denied, 479 U.S. 1036 (1987) - stating that "the Secretary of State's
certification under authority of Congress that the sixteenth amendment has
been ratified by the requisite number of states and has become part of the
Constitution is conclusive upon the courts," the court upheld Stahl's
conviction for failure to file returns and for making a false statement.

*Knoblauch v. Commissioner*, 749 F.2d 200, 201 (5 th Cir. 1984), cert.
denied, 474 U.S. 830 (1986) - the court rejected the contention that the
Sixteenth Amendment was not constitutionally adopted as "totally without
merit" and imposed monetary sanctions against Knoblauch based on the
frivolousness of his appeal. "Every court that has considered this argument
has rejected it," the court observed.

*United States v. Foster*, 789 F.2d 457 (7 th Cir.), cert. denied, 479 U.S.
883 (1986) - the court affirmed Foster's conviction for tax evasion,
failing to file a return, and filing a false W-4 statement, rejecting his
claim that the Sixteenth Amendment was never properly ratified.

See also 
*http://evans-legal.com/dan/tpfaq.html#ratification*<http://evans-legal.com/dan/tpfaq.html#ratification>

Devvy Kidd and Bill Conklin further exposed as scam artists at
http://devvyconklin.tripod.com/fakery.html
------------------------------

*Thurston Bell says Devvy Kidd is a Scam Artist*

from http://www.nite.org/docs/academic-deficiency.htm

*Notice of Academic Deficiency*

 5.12.2001

There just seems to be an endless number of people out here on the
internet, who, without credentials, positive accomplishments, or evidence
of prior experience or knowledge of their work on the Internet, and who
also believe that they have some argument "worthy" of hearing by the
federal courts, will ask that YOU send them some money. There are in fact
SO MANY of these people, that I could spend every day for the rest of my
life arguing against and exposing them. This will do nothing but serve the
wishes of the Treasury Department.

I have to learn to trust that individuals can be responsible for
themselves, can show prudence, and judge that which is sent to them over
the World Wide Web.

When it comes to IRS lawsuits, I can only share a few points of certainty
regarding the issues of lawsuits.

A: The Federal Courts do NOT want to rule in YOUR favor because;

B: No Federal Judge wants to be the Federal Judge who collapses the House
of Cards known as the Economic Stabilization Program.

C: The Government and the Judge will use Rule 12(b)(6) to throw your case
out at the drop of a hat. That rule is: Failure to state a claim for which
relief can be granted.

D: The Courts and the Government will look for the weakest point of your
argument and they will rule on that one and ignore the rest of the issues.

So, if someone is sending an e-mail regarding wanting money from you to
help support a case where there is no specifically damaged plaintiff and
there are multiple arguments, I will not respond to such e-mails.

If you are seriously considering spreading news of or financially
supporting the ideas of such people who have discovered the Internet as a
means of conning people out of money, instead of sending me their e-mail
please write back to them and ask them what their credentials are, what
results have they had, what is their area of expertise and experience, and
do they have references from anyone that you might hold in esteem.

This how the Establishments of Academia control discussions and discourse.
(References are important.) And believe me folks, if someone out there was
doing something that you needed to know about, I would have told you
already. And if they don't have the guts to come to me directly and seek
counsel with people like me who have results, they certainly are NOT worth
your time and effort.

Thurston P. Bell
Founder

*PLEASE NOTE:*

NITE has VERY strict standards about following the letter of the Law. The
people and organizations listed below use arguments that the courts have
already deemed frivolous, and make all sorts of claims with no results to
show for themselves. While some have truth mixed in with lies, there is
just enough truth to get people tangled into their web. Some of these
people are academic plagiarists who have been using NITE's work product and
claiming it as their own and / or intermingling our argument with frivolous
res judicata patriot arguments. Many of these people / organizations are
networked (i.e. working together). A few of them are SHAM trust salesmen /
women. Therefore, we can truthfully say that from our experience and first
hand knowledge, the following people are "Snake Oil" peddlers and / or
CON-men/women who do not deserve your trust:

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