Time: Wed Aug 20 06:31:55 1997
Date: Wed, 20 Aug 1997 06:27:23 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in toolbar]
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

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?     |          |                |           |


                          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    |          |             |                |             |


               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)


      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]


                What is "general applicability"?

     ... every document or order which prescribes a penalty
     has general applicability and legal effect.

                                            [44 USC 1505(a)]


     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]


  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


        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]


                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]


           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)]


         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]


               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


                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)]


      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

*    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]


               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


*    display a printed statement why none is required

*    there is a 3-year limit on any OMB control number

                                                      [44 USC 3507]


             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]


          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)]


                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


                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]


              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


                             #  #  #

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
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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.
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