Time: Mon Sep 22 12:13:55 1997
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	Mon, 22 Sep 1997 12:05:05 -0700 (MST)
Date: Mon, 22 Sep 1997 12:04:47 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Words of Art (fwd)
Cc: MCCLOSL@towers.com

Dear Clients,


/s/ Paul Mitchell

>*Jus Dare*
>Words of Art
>From:          MCCLOSL@towers.com
>Subject:       Words of Art
>The IRS constantly paints with its broad brush of nauseating innuendo,
>because that's all they've got!  That, and the intimidation factor that
>works only with those who take their deliberately misleading word as
>gospel.  Note that everything Beene says is either (a) immaterial, and
>off point, or (b) completely correct, and off point!
>Beene was so kind as to tell us that... "The laws requiring the filing
>of tax returns and payment of taxes can be found in Title 26 of the
>United States Code..."  No shit, Sherlock!  To wit, here's
>what Title 26 actually has to say about such...
>November 27, 1996
>Ms. Sharon House
>Revenue Officer
>Internal Revenue Service
>190 Admiral Cochrane Drive
>Suite #170
>Annapolis, Maryland 21401
>Dear Ms. House:
>Thank you for taking the time to respond to my previous letter, which
>requested:  (1) the section(s) of the Internal Revenue Code (IRC)
>requiring me to file a return; and (2) the section(s) of the IRC making
>me liable for any tax.
>Your letter included a copy of portions of IRC Section 6011(a) and
>Section 6012(a), and I assume therefore that these are the sections
>which ostensibly apply to me.  I note that the copies you provided are
>from a 1987 edition of the IRC and that you did not provide any
>information relating directly to liability.  I have researched in the
>1996 edition these as well as other sections of the IRC, and based on
>this research my response to your request is detailed below.
>SECTION 6011(a)
>This section states, in relevant part,
>"When required by regulations prescribed by the Secretary any person
>made liable for any tax imposed by this title, or with respect to the
>collection thereof, shall make a return or statement ..."
> -- and
>"Every person required to make a return or statement shall include
>therein the information required by such forms or regulations."
>Therefore, Section 6011(a) clearly does not create a requirement for
>every person to file, but only specific individuals (i.e., those made
>liable).  This section does not, however, establish the liability but
>merely presumes it.
>SECTION 6012(a)
>This section states, in relevant part,
>"Returns with respect to income taxes under subtitle A shall be made by
>the following:  (1)(A) Every individual having for the taxable year
>gross income ..."
>Therefore, under this section, an "individual" is required to file
>under specific circumstances with respect to subtitle A, and the
>liability for any tax under subtitle A is established elsewhere in the
>IRC (see below).  In other words, the Section 6012(a) requirement for
>returns to be made applies only to those who are made liable under
>subtitle A.
>Your letter did not mention Section 6001, which is the other IRC
>section relating to some aspect of a filing requirement.  This section
>states, in relevant part,
>"Every person liable for any tax imposed by this title, or for the
>collection thereof, shall keep such records, render such statements,
>make such returns ...
> -- and
>"Whenever in the judgment of the Secretary it is necessary, he may
>require any person, by notice served upon such person or by regulations,
> to make such returns, render such statements, or keep such records..."
>Similar to Section 6011(a), a liability is not established but presumed
>in this section.  Therefore, it is clear from this section, as well as
>those previously cited, that the requirement to file is not an
>all-encompassing one, but is directly related to an explicit liability
>for a tax.
>The sections of the IRC which actually establish a liability for a tax
>are as follows:
>... Under Subtitle A (Income Taxes)
>1. Section 402(d)(1)(D) makes liable for a separate tax the recipient
>of lump sum distributions from employee benefit plans.
> (I am not a recipient of a lump sum distribution from any employee
>benefit plan.)
>2. Section 1461 makes liable every person required to deduct and
>withhold any tax under Subchapter B.
> (I do not deduct and withhold any tax under Subchapter B.)
>... Under Subtitle B (Estate and Gift Taxes)
>3. Section 3405(d)(1) makes liable the payor of a designated
>distribution from a pension or annuity.
> (I am not a payor of a distribution from any pension or annuity.)
>4. Section 3505(a) and (b) make liable a lender, surety, or other
>person that pays wages directly to an employee and that is
> (I do not pay wages to any employees.)
>... Under Subtitle D (Miscellaneous Excise Taxes)
>5. Section 4401(c) makes liable each person who is engaged in the
>business of accepting wagers.
> (I am not engaged in the business of accepting wagers.)
>6. Section 4980(b) makes liable an employer maintaining a qualified
> (I am not an employer maintaining a qualified plan.)
>... Under Subtitle E (Alcohol, Tobacco, and Certain Other Excise Taxes)
>7. Section 5005 makes liable the distiller or importer of distilled
> (I am not a distiller nor an importer of distilled spirits.)
>8. Section 5703 makes liable the manufacturer or importer of tobacco
>products and cigarette papers and tubes.
> (I do not manufacture or import tobacco products, cigarette papers or
>"In the interpretation of statutes levying taxes, it is the established
>rule not to extend their provisions by implication beyond the clear
>import of the language used, or to enlarge their operation so as to
>embrace matters not specifically pointed out.  In case of doubt they
>are construed most strongly against the government, and in favor of the
>   -- Gould v. Gould, 245 U.S. 151
>"Liability for taxation must clearly appear from statute imposing tax."
>   -- Highly v. Commissioner of Internal Revenue, 69 F. 2d 160
>"...the taxpayer must be liable for the income tax.  Tax liability is a
>condition precedent to the demand.  Merely demanding payment, even
>repeatedly, does not cause liability."
>   -- Bothke v. Fluor Engineers & Contractors, 713 F. 2d 1405
>Therefore, based upon my research and understanding of the Internal
>Revenue Code, as well as the facts I have enumerated in the "Liability
>for a Tax" section above, there is no section of the IRC which either
>makes me liable for any tax or requires me to file a return.
>By my signature I attest that, to the best of my current knowledge and
>understanding, all matters of law and fact set out herein are true and
>accurate.  With explicit reservation of all my unalienable rights and
>without prejudice to same,
>___________________________  ________________________________
>Signature                Date
>  *  *  *  *  *
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>*Jus Dare* is a service of Hearthside Family Publications.

Paul Andrew Mitchell                 : Counselor at Law, federal witness
B.A., Political Science, UCLA;  M.S., Public Administration, U.C. Irvine

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