IRS' Frivolous Claim

[iggys-amsoil]

Although the following has to do with an IRS Indictment on Willful Failure to file an Income tax return it maybe applied to other indictments one may be facing. Funny how learning Income tax law and procedure has a way of being applicable in other areas of life. The follow is for educational purposes and is in no way, shape or form provided as legal advice.


Editorial;

“Willful Failure to File” is NOT a crime, it’s a Frivolous Claim


First of all, let it be known to all parties that I am not dispensing legal advice. I could spend a good deal of time in prison for that because I am not an attorney. I am not a doctor, so I can not give medical advice. I am not a licensed psychologist, so I can not tell you how to combat depression. I am not a veterinarian, so I can not diagnose your dog. Presumably, because I am not a licensed landscape engineer, I can not tell you how to trim your hedges.

With that disclaimer in mind, I am going to inform you of my research regarding the Internal Revenue Service’s tactic of taking people to court for not filing income tax returns. According to the IRS’ published data, over sixty-seven million people do not file returns even though the IRS thinks they should. When the IRS collection agents get around to identifying people who they claim owe them a pile of money (such as Wesley Snipes or Tommy Crier or Joe Bannister, etc.), their normal routine is to indict them in federal court. If this happens to you, what do you do?

Most people get an attorney, go to court, and plead “not guilty.” That is the same thing as saying, “Here I am judge, throw me in prison.” Courts have some nasty habits of not allowing evidence to be presented by the defense, sustaining every IRS objection and over-ruling defense objections, and not allowing the jury to read or examine any laws applicable to the case.

The problem is that the IRS claim of “willful failure to file a tax return” is not a legitimate charge. There is no law requiring the average wage-earner to file any kind of IRS form. Of course, when you appear in court to plead to this assertion on the part of the IRS, you can always say that you cannot enter a plea because there is nothing to plead to--you are not accused of breaking any law. Unfortunately, the court will then enter a plea for you. So what to do?

There is only one course open that I know of. You have to file a motion to dismiss. Again, I am not a lawyer and I am not making any assertions about this, but my research has disclosed that a motion to dismiss would look something like the following.

MOTION TO DISMISS THE INDICTMENT FOR FAILURE TO CHARGE AN OFFENSE

The defendant, by and through his counsel, respectfully Moves this court to Dismiss the Indictment for failure to charge an offense on the following grounds:

1) The failure to identify a lawful duty the defendant has violated is not in accord with adjudication of the Supreme Court of the United States.

2) The failure to identify a lawful duty the defendant has violated fails to comply with Federal Rule of Criminal Procedure 7 (c)(1) requiring the indictment state “the statute, rule, regulation or other provision of law which the defendant is alleged therein to have violated.”

3) The failure to identify a lawful duty the defendant has violated is not in accord with Due Process requirements of the Fifth Amendment to vest jurisdiction in the court.

4) The constructive amendment to the indictment by evidence permitted and denied by the court during trail is a further violation of the Fifth Amendment guarantee to be tried only on charges by a grand jury.

5) The failure to identify a lawful duty the defendant has violated is not in accord with the provision of the Sixth Amendment “to be informed of the nature and cause of the accusation” of a crime to vest jurisdiction in the court.

Signed, dated, served


Since I am not advising you to do anything, it might be helpful to further educate you on where this idea came from. Anyone familiar with writing and serving motions might study “Federal Procedural Form, Lawyer’s Edition” by Lawyers Cooperative Publishing {KF 8836, F4}, Volume 7, on Criminal Procedure. I found this in my local law library, so it is publicly available. This volume includes:

Sec 20:212 Defects in the Indictment or Information,
Sec 20:217 Failure to Charge Offense.
Volume 9 includes
Sec 22:801 regarding citation of laws,
Sec 22:927 Defects in the Indictment, and
Sec 22:938 Failure to Charge Offense.

Conviction of a crime by an indictment that does not charge an offense can be challenged even after completion of sentence. I’m not sure why Sherry Jackson ( former IRS agent) hasn’t done this, but it is available to her.

Presentation forms are described in West Federal Forms, Volume 5 {KF8836 W4}. Sec 7302 is titled “Motion by Defendant to Dismiss Indictment.” And Sec 7308 has a motion for failure to state a crime.

Again I am giving you information, not advice. If you are interested, you can find the citations noted above and do your own research. Before you take any action, however, you should consult an attorney. He will need you to provide him with this information and a check that very nearly drains your bank account(s). Good Luck!

Submitted by Tony Presser, Bakersfield.

[ou812]

He will need you to provide him with this information and a check that very nearly drains your bank account(s).

That is why you should not use one of the legal systems club members. I've watched many people do very well by them self. Just educate yourself well.