POLICY DOCUMENT: PETER KERSHAW’S TAX APPROACH Last revised: 1/4/2008 Policy Document: Peter Kershaw’s Tax Approach 1 of 47 Copyright Sovereignty Education and Defense Ministry ,http://sedm.org Form 08.010, Rev. 1-4-2008 EXHIBIT:________ TABLE OF CONTENTS 1 Introduction ......................................................................................................................................... 7 2 Rebutted version of “The Power to Tax is the Power to Destroy” ................................................. 8 2.1 Introduction ................................................................................................................................................................ 8 2.2 Part 1 .......................................................................................................................................................................... 9 2.3 Part 2 ........................................................................................................................................................................ 21 3 Conclusions ........................................................................................................................................ 42 TABLE OF AUTHORITIES Constitutional Provisions 16th Amendment .............................................................................................................................................................. 20, 31 Article IV ............................................................................................................................................................................... 17 First Amendment ........................................................................................................................................................ 21, 27, 35 The Federalist, No. 46 ............................................................................................................................................................ 41 Statutes 1 U.S.C. §204 ......................................................................................................................................................................... 31 26 U.S.C. §3401(c) ................................................................................................................................................................. 10 26 U.S.C. §6331(a) ................................................................................................................................................................. 10 26 U.S.C. §7408(d) ................................................................................................................................................................ 10 26 U.S.C. §7701(a)(26) .......................................................................................................................................................... 15 26 U.S.C. §7701(a)(9) and (a)(10) ................................................................................................................................... 10, 12 31 U.S.C. §846 ....................................................................................................................................................................... 19 31 U.S.C. §856 ....................................................................................................................................................................... 19 4 U.S.C. §72 ........................................................................................................................................................................... 10 Federal Reserve Act ............................................................................................................................................................... 19 I.R.C. §501(c)(3) .......................................................................................................................................................... 9, 10, 11 I.R.C. §6331(A) ...................................................................................................................................................................... 15 I.R.C. §7203 ........................................................................................................................................................................... 25 I.R.C. 501(c)(3) ...................................................................................................................................................................... 14 Internal Revenue Code .................................................................................................................... 7, 10, 11, 12, 15, 16, 18, 21 Internal Revenue Code Subtitle A .......................................................................................................................................... 29 Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206) ..................................................... 31 Statutes At Large .................................................................................................................................................................... 20 Regulations 26 C.F.R. §1.1-1(a)(2)(ii) ........................................................................................................................................... 10, 39, 43 26 C.F.R. §301.6109-1(d)(3) ............................................................................................................................................ 39, 43 26 C.F.R. §31.3401(c)-1 ......................................................................................................................................................... 10 Cases Boyd v. State of Nebraska, 143 U.S. 135 (1892) ............................................................................................................. 38, 41 Carmine v. Bowen, 64 A. 932 ................................................................................................................................................ 29 Chisholm v. Georgia, 2 Dall. (U.S.) 419 (Dall.) (1793) ......................................................................................................... 40 Chisholm v. Georgia, 2 U.S. (2 Dall.) 419, 1 L.Ed 440 (1793) .............................................................................................. 40 Lewis v. U.S. 680 F.2d. 1239, No. 80-5905, 9th Circuit (1982) ............................................................................................ 19 Policy Document: Peter Kershaw’s Tax Approach 2 of 47 Copyright Sovereignty Education and Defense Ministry ,http://sedm.org Form 08.010, Rev. 1-4-2008 EXHIBIT:________ Olmstead v. United States, 277 U.S. 438, 478 (1928) ............................................................................................................ 28 Roboz v. Kennedy, 219 F.Supp. 892 (D.D.C. 1963), p. 24 .................................................................................................... 36 Sinking Fund Cases, 99 U.S. 700 (1878) ................................................................................................................................. 9 U.S. v. Prudden, 424 F.2d. 1021, 1032 (1970) ....................................................................................................................... 29 U.S. v. Tweel, 550 F.2d. 297, 299 (1997) .............................................................................................................................. 29 Yick Wo v. Hopkins, 118 U.S. 356 (1886) ............................................................................................................................ 41 Other Authorities 2 Bouv. Inst. n. 2279, 2327 .................................................................................................................................................... 25 861 Argument ......................................................................................................................................................................... 24 ABA Task Force on Federal Tax Reform .............................................................................................................................. 16 Albert Einstein (1879-1955) ................................................................................................................................................... 16 America's Founding Fathers ................................................................................................................................................... 41 Barak ...................................................................................................................................................................................... 10 Bryan Malatesta CPA ............................................................................................................................................................. 24 Common Sense ....................................................................................................................................................................... 39 Conflicts in a Nutshell, David D. Siegel and Patrick J. Borchers, West Publishing, p. 24 ..................................................... 36 Congressman Ron Paul .......................................................................................................................................................... 19