September 18, 2013
"The more expansive government is, the more perils people face in their daily lives, be it from IRS agents or from child support services, or from other agencies that often have little or no legal restraints on their power. -James Bovard, author-columnists
"The IRS does not prevail against citizens because the agency adheres to the rule of law ... the IRS prevails against citizens because the agency ignores the law, twists the meaning of the law, and overwhelms the citizen with economic and legal burdens." -Joseph Banister, former IRS agent.
While Syria sweeps everything off the front page of the news, Putin makes the weakened Obama dance like a puppet and Kerry jets around the world chasing chemical weapon rainbows, the IRS is still arrogant, abusive and out-of-control and boy, have they got most Americans "snowed". Like all governments, courts and attorneys, they all make the process so complicated, only the elite few, attorneys and those who take the time to research it, know the law.
The IRS is no different. With tens of thousands of rules and regulations, much of it complicated and error filled and much of it being in direct conflict with itself, the average individual is putty in the hands of an IRS agent. They can only lay down and let the IRS run all over them and run all over them they do.
Since our article entitled, "Probing Eyes On IRS Lies" first aired last Wednesday, our e-mail has filled up with not only horror stories, but a lot of useful information as well. Much of that information will be or has been uploaded to our website HERE after we determine its credibility. The stories tell the tale of an IRS that cares not what it does, just so long as it instills fear and absolute obedience into the hearts of all American taxpayers. Here is one such story:
"I had an issue with the IRS several years ago. They ‘claimed’ I owed them some $8,000 dollars. They sent a ‘notice of levy’ to my employer and of course the employer rolled over and started stealing my earnings and giving it to the IRS. But a person is entitled to certain deductions. In my case being single, I was entitled to enough to pay rent, to buy food, to repair and maintain my auto, to even pay for healthcare and laundry. Nevertheless, I had to ‘quit’ to stop the ongoing theft. They kept taking my earnings past the $8,000. They said they ‘had to’ until they were sent a ‘notice to stop’. That’s extortion, plain and simple."
Here's another story:
"The IRS accused me of earning a huge unreported income that was not true, and they would not believe the true story, even though I provided lots of good testimony. This went on for 9 years, putting up with constant threats and having my bank account stolen three times. At one point I challenged them to prove I owed all the money they claimed and then after a few months time they wrote off everything except a few hundred dollars. But a short while after that, we began to receive $5,000.00 penalty letters. My wife received 7 letters and I rec'd 6, 13 total. I finally settled with them with an offer in compromise for $5,000.00."
The taxpayer, having no other recourse, agreed to pay the IRS $5,000, just to make it go away. The IRS is ruthless, arrogant and persistent, even when they are wrong. They don't even obey their own law. However, if that taxpayer had availed himself of the information that is out there on how to challenge the IRS, he might have prevailed. Ignorance can be costly.
We talked at length over the telephone with a Frank Kowalik on his experiences with the IRS. They sentenced him to jail for 2 years and a $20,000 fine for failing to file. They then yanked him out of jail after 7 months and flew him to Denver to stand in front of a judge. The IRS wanted their $20,000 fine and wanted him to sign a payment schedule. He offered them one penny. After wrangling with the judge in court a couple of times, the judged angrily dismissed the IRS case against him. From his experiences he wrote a book entitled "IRS Humbug." Excerpts from that book appear on the Resource Page of our Attack Watch Spies website. We have also uploaded to the Resource Page, or included in “The IRS Investigator” newsletter, some of our own correspondence with the IRS, including copies of affidavits, letters and Freedom of Information Act requests in PDF format. Something on one or more of these pages may prove useful in your own challenge to the IRS. Any personal information from these documents has been redacted.
Yes, those with the courage to research and challenge the IRS on the law are winning. The law trips up the IRS on numerous occasions because, like all government agencies, they fail to follow their own law.
There are certain things a taxpayer can do to protect him or herself from the IRS by what they say in correspondence to the IRS. Never, ever talk to the IRS in person, or over the telephone. Always conduct any communication with the IRS in writing and get them to communicate with you in writing. Also, demand that they sign any letters or other communication to you, "Under Penalty of Perjury", as they request you to do on your income tax forms. Never believe anything they say to you in person, or over the telephone, as they will deny ever having said it if push comes to shove. Whether over the telephone or in person, they will purposely try to lead you into saying something that will incriminate you in an error, or God forbid, a crime. You will have inadvertently waived your 5th Amendment rights against self-incrimination and they will take full advantage of it. Remember, this is an adversarial relationship between you and the IRS. You must consider them to be the enemy. To do otherwise is to do so at your own peril.
The law of the IRS is contained in Title 26 of the U. S. Code. But the IRS is also governed by and subject to the Uniform Commercial Code. In communicating with the IRS and to preserve your 5th Amendment rights against self- incrimination, we suggest using the following paragraphs:
Please be advised that we reserve all of our rights under the Uniform Commercial Code at UCC I-103 and I-308 and any and all other rights under law or at equity.
§ 1-103. Construction of [Uniform Commercial Code]
(b) Unless displaced by the particular provisions of [the Uniform Commercial Code], the principles of law and equity, including the law merchant and the law relative to capacity to contract, principal and agent, estoppel, fraud, misrepresentation, duress, coercion, mistake, bankruptcy, and other validating or invalidating cause supplement its provisions.
UCC § 1-308. Performance or Acceptance Under Reservation of Rights.
(a) A party that with explicit reservation of rights performs or promises performance or assents to performance in a manner demanded or offered by the other party does not thereby prejudice the rights reserved. Such words as "without prejudice," "under protest," or the like are sufficient.
Further, we reserve our right not to be compelled to perform under any contract or commercial agreement that we did not enter knowingly, voluntarily and intentionally. And further, we do not accept any liability of the compelled benefit of any unrevealed contract or commercial agreement.
Be advised that we will hold the IRS to strict compliance with the "IRS Tax Code", "The Uniform Commercial Code" (UCC), "The Restructuring and Reform Act of 1998", the "Fair Debt Collection Practices Act" and "27 CFR § 72.11."
We also strongly suggest that you sign any correspondence to the IRS, immediately under the following statement: "Without Prejudice under UCC I-308." This will serve to preserve and protect your 5th Amendment rights and also the right to a court trial in a constitutional Article III court, not the tax court. The IRS tax court is nothing more than a dance with Kangaroos, where the Kangaroos lead.
Here is an update on our own difficulties with the IRS. We filed a Freedom of Information Act (FOIA) request with the IRS requesting any documents that contained our name regarding our Calendar-Year 2011 Income Tax Return for use in a lawsuit. Under 5 USC Section 552, the FOIA law, the IRS failed to timely respond to our request. We have sent them a Certified - Return Receipt Letter (C-RRR) accusing them of being in violation of federal law. We have also accused them of violating federal law in assessing a $10,000 penalty, plus interest, against us because they failed to respond to a legal affidavit that indicated we would comply with their demand after they responded to a set of conditions. The IRS never responded to that Affidavit, a legal presentment under the law. Our affidavit was in full compliance with the law, which they ignored. We have uploaded a copy of our Affidavit and our current letter to the IRS to our website HERE. Next week we will file a C-RRR letter with the IRS stating that if they have not cancelled the $10,000 penalty assessment against us, we will file a formal criminal complaint with the U. S. Attorney General's office and the FBI alleging violations of federal law and file a lawsuit against the IRS in U. S. District Court alleging a laundry list of IRS violations.
Several years ago we got a call from an attorney who said his client was mad at us and he wanted “X” number of dollars. The amount was relatively small and we agreed over the telephone to pay it because it would have cost more to hire an attorney. When we hung up the telephone we realized that we had just been “blackmailed” by an attorney. We immediately fired off a strong letter to the state bar association claiming we had been the victim of coercion, blackmail and extortion by one of their attorneys. We never heard from the attorney again. Like the attorney that tried to blackmail us, we don’t back down from an obvious injustice, much less harassment, extortion, or unlawful acts against us, even if it is from the government.
Ladies and gentlemen, if you fail to understand the law and your rights under the law, you are, or will become, a victim and a slave to the IRS, or any other government agency that decides to exert unconstitutional power over you. Where the IRS, or any other government agency is concerned, a little knowledge could set you free.
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Once again, we make no warranties, express or implied, that the information presented here, or on our website, is accurate in all respects. It is the sole responsibility of the reader or taxpayer to verify the information for his or her own particular situation. The material provided is for information purposes only and there is no attempt by the author to provide legal or accounting services to anyone whatsoever. Under no circumstances are we advocating that any taxpayer break the law.
© 2013 Ron Ewart - All Rights Reserved
Ron Ewart, a nationally known author and speaker on freedom and property issues and author of his weekly column, "In Defense of Rural America", is the President of the National Association of Rural Landowners, (NARLO) a non-profit corporation headquartered in Washington State and dedicated to restoring, maintaining and defending property rights for urban and rural landowners. Mr. Ewart can be reached by e-mail for comment at firstname.lastname@example.org, or by 'phone at 1 800 682-7848.