TAX DEPOSITION QUESTIONS: 7. 4Th AMENDMENT
Total Page:16
File Type:pdf, Size:1020Kb
TAX DEPOSITION QUESTIONS: 7. 4th AMENDMENT TAX DEPOSITION QUESTIONS: 7. 4th AMENDMENT 7. FOURTH AMENDMENT Introduction The 4th Amendment to the Constitution explicitly requires a signed court order or warrant for the Government to seize property or conduct a search. IRS blatantly disregards the 4th Amendment in direct violation of the Constitution by administratively sending pieces of paper with titles like "Notice of Levy" (and such) to third parties (such as employers and banks) that do NOT have the legal authority of a court order. IRS’s daily operating practices routinely, and by design, deny the average citizen due process of law to perpetuate the unlawful collection of income taxes. A tax system that violates the basic protection of due process is not constitutional. IRS agents illegally and fraudulently alters tax payers' Individual Master Files (IMF) for the purposes of: ● Unlawfully Evading statutory time-barred tax assessments, ● Generating and providing fraudulent certifications of official records to the courts to support illegal assessments, ● Unlawfully depriving tax payers interest legally owed them by the government, ● Levying upon tax payers' Social Security benefits in direct violation of U.S. law, ● Willfully and intentionally creating fraudulent penalty and interest charges against taxpayers, and ● Willfully and intentionally violating taxpayers due process rights. Findings and Conclusions With the assistance of the following questions, we will show that the IRS routinely violated Fourth Amendment due process protections of Americans by seizing assets without lawful authority or a court order. We will also show that: ● The 4th Amendment to the Constitution explicitly requires a signed court order or warrant to seize property or conduct a search. ● IRS blatantly disregards the 4th Amendment in violation of the Constitution. ● Employers are deceived about their true legal responsibility by the misleading content found on the IRS salary/wage "levy" form and instructions. ● 3rd parties such as banks, corporations, etc have no incentive to, and perhaps fear IRS retaliation for, challenging Notices of Levy and Seizure on their customers and/or employees. Bottom Line: The 4th Amendment does not matter to the IRS. IRS Fraud: Creation of Time-Barred Assessments: Questions 7.19 through 7.25 ● IRS agents unlawfully and fraudulently alter its computer files to facilitate the illegal assessment and collection of taxes from the American public. ● There is proof and sworn testimony of widespread and intentional illegal tax assessments and accounting practices by agents of the United States Internal Revenue Service. http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Section%2007.htm (1 of 15) [1/9/2007 6:42:39 AM] TAX DEPOSITION QUESTIONS: 7. 4th AMENDMENT ● The evidence documents IRS fraud and abuse including: manipulation of taxpayers’ master files, illegal time-barred assessments, underpayment of interest owed to taxpayers, illegal levies and liens against taxpayers’ social security benefits, illegal civil penalties, fraudulent certifications of records and more. ● IRS agents are entering fraudulent transaction dates in some taxpayer’s master files to cover-up and conceal illegal time barred assessments. ● Prior to the 1998 IRS Reform and Restructuring Act, a taxpayer had no way to prove that the IRS had committed illegal or fraudulent accounting against them. IRS master files for each and every taxpayer were, and continue to be written, in a complex, technical code. Any illegal activity by the IRS could not be decoded. But the IRS was forced to release the code as a result of the 1998 Reform and Restructuring Act. Bottom Line: IRS agents are falsifying official records and committing other criminal acts. IRS Routinely Violated Citizen's Due Process Rights: Questions 7.26 through 7.85 ● Due process is guaranteed by the Constitution. ● IRS’s daily operating practices routinely deny the average citizen due process of law. ● "U.S. Tax Court" is not a "real" legal court. It is an administrative body of the IRS. ● The IRS administratively creates "dummy returns" without legal authority as a first step in unlawfully "assessing" and collecting income taxes. ● Even though explicitly provided for by U.S. law, certain IRS administrative procedures are routinely denied to the typical citizen because the IRS does not want to answer questions about the basis of their legal authority. ● IRS denies due process procedures to rapidly push citizens into the biased U.S. Tax "Court" where the price of securing justice rises dramatically, and prohibitively. ● IRS routinely refuses to cite its legal authority or to answer detailed legal questions about U.S tax law or the enforcement thereof. Bottom Line: A tax system that violates due process is, prima facie, unconstitutional. Section Summary Witnesses: ● Noel Spade (Tax Attorney) ● John Turner (Ex. IRS Collection Agent for 10 years) ● Irwin Schiff (National Tax Expert) ● Joe Bannister (Ex. IRS Criminal Investigator) ● Larry Becraft (Constitutional Law Attorney) ● Victoria Osborne (Time Barred Assessments) Transcripts ● Part 1 ● Part 2 ● Part 3 Acrobat version of this section including questions and evidence (large: 7.19 Mbytes) Further Study On Our Website: http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Section%2007.htm (2 of 15) [1/9/2007 6:42:39 AM] TAX DEPOSITION QUESTIONS: 7. 4th AMENDMENT ● Great IRS Hoax book: ❍ Section 3.10.8.2: 4th Amendment: Prohibition Against Violation of Privacy and Unreasonable Search and Seizure Without Probable Cause ❍ Section 3.19.4: Due Process ❍ Section 5.4: The Truth About The "Voluntary" Aspect of Income Taxes ❍ Section 7.9: Tax "Misenforcement" ● Sovereignty Forms and Instructions Manual book: ❍ Section 2.5.4.21: Challenge All Liens and Levies ❍ Section 2.5.4.22: Protect Yourself from Illegal Acts of Government Extortion ● "Warrantless IRS Seizures"-Antishyster News Magazine, Vol. 11, No. 1 7.1. Admit that 26 U.S.C. §6331 is the authority by which distraint in the collection of Subtitle A income taxes against individuals is instituted. (WTP #400) ● Click here for 26 U.S.C. §6331 7.2. Admit that 26 U.S.C. §6331(a) identifies the only entities against whom distraint may be instituted. If there are other entities besides those in 26 U.S.C. §6331(a), so indicate the statute or regulation which identifies them. (WTP #401) ● Click here for 26 U.S.C. §6331 7.3. Admit that 26 U.S.C. §6331(a) identifies that levy may be made against only the following individuals: (WTP #402) "(a)...Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official." ● Click here for 26 U.S.C. §6331 7.4. Admit that 26 CFR §31.3401(c ) identifies the definition of "employee" as: (WTP #403) 26 CFR § 31.3401(c ) Employee: "...the term [employee] includes officers and employees, whether elected or appointed, of the United States, a [federal] State, Territory, Puerto Rico 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." ● Click here for evidence 7.5. Admit that the IRS Form 668-A(c)(DO) is the Notice of Levy form routinely delivered to private, nongovernmental employers by the IRS to institute distraint against their employees. (WTP #404) ● Click here for IRS Form 668-A(c)(DO) evidence http://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Section%2007.htm (3 of 15) [1/9/2007 6:42:39 AM] TAX DEPOSITION QUESTIONS: 7. 4th AMENDMENT 7.6. Admit that the reverse side of IRS Form 668-A(c)(DO) shows 26 U.S.C. §6331 but has paragraph (a) removed. (WTP #405) ● Click here for IRS Form 668-A(c)(DO) evidence 7.7. Admit that the removal of 26 U.S.C. §6331(a) from the reverse side of IRS Form 668-A(c)(DO) could lead private employers who do not employ federal "employees" to incorrectly honor a Notice of Levy. (WTP #406) ● Click here for IRS Form 668-A(c)(DO) evidence ● Click here for 26 U.S.C. §6331 7.8. Admit that inclusion of 26 U.S.C. §6331(a) on the reverse side of the IRS Form 668-A(c)(DO) would make it less likely to cause private employers to misinterpret or misapply the law in processing an IRS Notice of Levy. (WTP #407) ● Click here for IRS Form 668-A(c)(DO) evidence ● Click here for 26 U.S.C. §6331 7.9. Admit that the Fourth Amendment requires that all seizures of property by the U.S. government must be preceded by service of a warrant upon the party whose property is to be seized. (WTP #408) ● Click here for Annotated Fourth Amendment 7.10. Admit that the Fourth Amendment requires that the person who signs or issues the warrant authorizing seizure must be a neutral magistrate as indicated in the annotated Fourth Amendment found at http://caselaw.lp.findlaw.com/data/ constitution/amendment04/02.html. (WTP #409) Issuance by Neutral Magistrate .--In numerous cases, the Court has referred to the necessity that warrants be issued by a ''judicial officer'' or a ''magistrate.''[1] ''The point of the Fourth Amendment, which often is not grasped by zealous officers, is not that it denies law enforcement the support of the usual inferences which reasonable men draw from evidence. Its protection consists in requiring that those inferences be drawn by a neutral and detached magistrate instead of being judged by the officer engaged in the often competitive enterprise of ferreting out crime.