Time: Wed Aug 20 10:32:11 1997 by primenet.com (8.8.5/8.8.5) with ESMTP id JAA07850; Wed, 20 Aug 1997 09:53:59 -0700 (MST) Date: Wed, 20 Aug 1997 12:53:39 -0400 Originator: heritage-l@gate.net From: Paul Andrew Mitchell [address in tool bar] To: pmitch@primenet.com Subject: SLS: Anti-IRS Posters presented to federal jury >Subject: SLS: Anti-IRS Posters presented to federal jury > >Dear Clients and Friends, > >The following is the text which comprised >poster-size enlargements, with results >of early research we did in 1991 to nail >the IRS for violating numerous federal laws. > >The content of these posters was approved >by the client, a former municipal court >judge from California who was prosecuted >for tax evasion and failure to file. > >/s/ Paul Mitchell >http://www.supremelaw.com > [This text is formatted in Courier 11, non-proportional spacing.] > >posters now follow: > > Defense Methodology > >+-----------------------------------------------------------------+ >| | Federal | Administrative | Paperwork | >|Important | Register | Procedure | Reduction | >|Questions | Act | Act | Act | >| | (FRA) | (APA) | (PRA) | >|-------------------------+----------+----------------+-----------| >|What was intent of law? | | | | >|-------------------------+----------+----------------+-----------| >|What does law require? | | | | >|-------------------------+----------+----------------+-----------| >|Has IRS complied? | | | | >|-------------------------+----------+----------------+-----------| >|What if IRS has not? | | | | >+-----------------------------------------------------------------+ > > > 1 > > > Table of Laws and Key Words > >+-----------------------------------------------------------------------+ >| | Internal | Federal | Administrative | Paperwork | >| | Revenue | Register | Procedure | Reduction | >| | Code | Act | Act | Act | >| | (IRC) | (FRA) | (APA) | (PRA) | >|---------------+----------+-------------+----------------+-------------| >| Statutes | 26 USC | 44 USC 1501 | 5 USC 551 | 44 USC 3501 | >|---------------+----------+-------------+----------------+-------------| >| Date Enacted | 10/22/86 | 7/26/35 | 6/11/46 | 12/11/80 | >|---------------+----------+-------------+----------------+-------------| >| Regulations | | | | | >|---------------+----------+-------------+----------------+-------------| >| Forms | | | | | >|---------------+----------+-------------+----------------+-------------| >| Instructions | | | | | >|---------------+----------+-------------+----------------+-------------| >| Other, e.g. | | | | | >| Schedules | | | | | >+-----------------------------------------------------------------------+ > > > 2 > > > Definitions of Key Words > >a STATUTE is a law passed by Congress > >a REGULATION is a formal rule promulgated and codified >in the Code of Federal Regulations (CFR) > >a FORM is an information collection request (ICR) >(like Form 1040, Form 1040X, Form 1040A, etc.) > >INSTRUCTIONS are published rules for completing forms >(like the Instructions for Form 1040) > > > 3 > > > What is the "Code of Federal Regulations"? > >... complete codifications of the documents of each >agency of the Government having general applicability >and legal effect, issued or promulgated by the agency >by publication in the Federal Register, or by filing >with the Administrative Committee, and are relied upon >by the agency as authority for, or are invoked or used >by it in the discharge of its activities or functions, >and are in effect ... > [44 USC 1510] > > > 4 > > > What is "general applicability"? > > ... every document or order which prescribes a penalty > has general applicability and legal effect. > > [44 USC 1505(a)] > > > 5 > > > What are the requirements of the Federal Register Act? > >Documents to be published in the Federal Register include: > >* proclamations and executive orders > >* documents having general applicability and legal effect > >* documents required to be published by Congress > > >For purposes of this chapter (44 USC 1501 et seq.) every document >or order which prescribes a penalty has general applicability and >legal effect. > [44 USC 1505] > > > 6 > > > Has the IRS complied with the Federal Register Act? > >* Instructions for Form 1040 prescribe penalties but > have never been published in the Federal Register > >* Form 1040 itself has never been published in the > Federal Register > >* Schedules which attach to Form 1040 have never > been published in the Federal Register > > > 7 > > > Does the Federal Register Act protect the public? > > A document required to be published in the Federal > Register is not valid as against a person who has not > had actual knowledge of it until the duplicate > originals or certified copies of the document have been > filed with the Office of the Federal Register and a > copy made available for public inspection. > > [44 USC 1507] > > > 8 > > > What are the requirements of the APA? > >Each agency shall separately state and currently publish in the >Federal Register for the guidance of the public: > >(A) descriptions of its central and field organization and the > established places at which, the employees from whom, and the > methods whereby, the public may obtain information, make > submittals or requests, or obtain decisions; ... > >(C) rules of procedure, descriptions of forms available or the > places at which forms may be obtained and instructions as to the > scope and contents of all papers, reports or examinations. > >(D) substantive rules of general applicability adopted as authorized > by law, and statements of general policy or interpretations of > general applicability formulated and adopted by the agency; and > >(E) each amendment, revision, or repeal of the foregoing. > > [5 USC 552] > > > 9 > > > How does the APA define a "rule"? > >"rule" means the whole or a part of an agency statement >of general or particular applicability and future >effect designed to implement, interpret, or prescribe >law or policy or describing the organization, >procedure, or practice requirements of an agency .... > > [5 USC 551(4)] > > > 10 > > > What are the APA requirements for making rules? > > * general notice of proposed rule making published > in the Federal Register > > * an opportunity for interested persons to > participate in the rule making process > > * publication or service of a final substantive rule > 30 days before its effective date > > * each agency shall give an interested person the > right to petition for the issuance, amendment, or > repeal of a rule > > [5 USC 553] > > > 11 > > > Has the IRS complied with the APA? > >* neither Forms 1040 (1040X, 1040EZ, 1040A) nor their > instructions have ever been published in the Federal > Register, whether > > * as a form to be completed by 10 or more persons, > * as instructions as to the scope and content of reports, > * as proposed or final substantive rules, or > * as amendments, revisions, or repeals of the foregoing > >* opportunities have not been published for interested persons > to participate in making, revising, or repealing rules for > Form 1040 or its instructions from 1946 until now > >* the IRS central and field organizations have not been > published in the Federal Register as such for 15 years > >* amendments and revisions to the IRS central and field > organizations have not been published as such for 15 years > > > 12 > > > Does the APA protect the public? > > ... a person may not in any manner be required to > resort to, or be adversely affected by, a matter > required to be published in the Federal Register and > not so published. > [5 USC 552(a)(1)] > > > 13 > > > What are the purposes of the Paperwork Reduction Act? > >* minimize the Federal paperwork burden > >* minimize the cost to the Federal government of collecting, > maintaining, using and disseminating information > >* maximize the usefulness of the information collected > >* coordinate and integrate Federal information policies and > practices > >* eliminate unnecessary duplication > >* ensure that automated data processing and telecommunications > technologies are acquired and used by the Federal government > > * to improve its services and program management > > * to increase productivity > > * to reduce the paperwork burden for the public > >* to "regulate the regulators" by assigning enforcement > responsibilities to the public at large > > [44 USC 350l] > > > 14 > > > What are the requirements of the PRA? > >* submit recordkeeping requirements and information collection > requests (ICR's) to the Office of Management and Budget (OMB) > >* obtain OMB approval of these requirements and requests > >* display an OMB "control number" and its expiration date > > * on the face of information collection requests > > * in the text of recordkeeping requirements > > -or- > >* display a printed statement why none is required > > >* there is a 3-year limit on any OMB control number > > [44 USC 3507] > > > 15 > > > What is a "recordkeeping requirement"? > > The term "recordkeeping requirement" means a > requirement imposed by an agency on persons to maintain > specific records. > [44 USC 3502] > > What is an "information collection request"? > > The term "information collection request" means a > written report form, application report form, schedule, > questionnaire, reporting or recordkeeping requirement, > collection of information requirement, or other similar > method calling for the collection of information. > > [44 USC 3502] > > > 16 > > > How do the PRA regulations define "display"? > >"Display" is defined to mean: > >In the case of forms, questionnaires, instructions, and other >written information collection requests individually distributed >to potential respondents, to print the OMB control number and, >unless OMB determines it to be inappropriate, the expiration date >in the upper right hand corner of the front page of the request. > > [5 CFR 1320.7(e)(1)] > > > 17 > > > Has the IRS complied with the PRA? > >* the published table of OMB control numbers for the IRC does > not display any expiration dates in the CFR regulations > >* the Forms 1040 fail to display expiration dates or any > explanations why these dates are missing > >* most of the regulations fail to display OMB control numbers > and expiration dates in the body of their text > >* only two (2) regulations could be found which display OMB > control numbers in the body of their text: > > * 26 CFR 1.860-2 and 26 CFR 1.1441-2 > >* the instructions for Form 1040 display neither the required > OMB control numbers nor the required expiration dates > >* the instructions for Form 1040 fail to display any statement > why OMB control numbers and expiration dates are not required > > > 18 > > > Does the PRA protect the public? > > Notwithstanding any other provision of law, no person > shall be subject to any penalty for failing to maintain > or provide information to any agency if the information > collection request involved was made after December 31, > 1981, and does not display a current control number > assigned by the Director of OMB, or fails to state that > such request is not subject to this chapter. > > [44 USC 3512] > > > 19 > > > In the words of President Carter ... > >"The act I'm signing today will not only regulate the regulators, >but it will also allow the President and the OMB to gain better >control over the Federal Government's appetite for information >from the public. For the first time, it allows OMB to have the >final word on many of the regulations issued by the Government. >It also ensures that the public need not fill out forms nor keep >records which are not previously approved by OMB." > > Presidential Documents > Administration of Jimmy Carter > December 11, 1980 at 2795 > > > 20 > > > # # # > > > > >======================================================================== >Paul Andrew Mitchell : Counselor at Law, federal witness >B.A., Political Science, UCLA; M.S., Public Administration, U.C. Irvine > >tel: (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night >email: [address in toolbar] : using Eudora Pro 3.0.3 on 586 CPU >website: http://www.supremelaw.com : visit the Supreme Law Library now >ship to: c/o 2509 N. Campbell, #1776 : this is free speech, at its best > Tucson, Arizona state : state zone, not the federal zone > Postal Zone 85719/tdc : USPS delays first class w/o this > >As agents of the Most High, we came here to establish justice. We shall >not leave, until our mission is accomplished and justice reigns eternal. >======================================================================== >[This text formatted on-screen in Courier 11, non-proportional spacing.] > > ======================================================================== Paul Andrew Mitchell : Counselor at Law, federal witness B.A., Political Science, UCLA; M.S., Public Administration, U.C. Irvine tel: (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night email: [address in tool bar] : using Eudora Pro 3.0.3 on 586 CPU website: http://www.supremelaw.com : visit the Supreme Law Library now ship to: c/o 2509 N. Campbell, #1776 : this is free speech, at its best Tucson, Arizona state : state zone, not the federal zone Postal Zone 85719/tdc : USPS delays first class w/o this As agents of the Most High, we came here to establish justice. We shall not leave, until our mission is accomplished and justice reigns eternal. ======================================================================== [This text formatted on-screen in Courier 11, non-proportional spacing.]
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