Time: Tue Nov 04 16:22:58 1997
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Date: Tue, 04 Nov 1997 16:13:50 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: willful failure to file [sic]

Yes, there is a distinction between no liability,
and liability of zero.  A "taxpayer" is one who
is subject to any internal revenue tax.  Since
there is no liability statute for the taxes
imposed by Subtitle A (except for withholding
agents), there can be no liability on anyone
who does not volunteer via a valid W-4 Employee's
Withholding Allowance Certificate.  A zero liability
would be the net tax owed after all deductions are
subtracted from the gross taxable income, producing
a net taxable income.  This latter amount might
result in a liability of "zero" for any given
taxable year.  You might be involved in alcohol,
tobacco, and/or firearms, for example;  or 
petroleum distribution.  In these latter cases,
you would become a taxpayer, because you would
be involved in an excise-taxable activity, and
therefore you would be subject to these internal
revenue taxes.  

Does this help?

/s/ Paul Mitchell

At 11:53 AM 11/4/97 -0800, you wrote:
>Paul, is the following logic in error,not withstanding citizenship:
>1) joe is charged with willful failure to file.
>2) joe has not filed a return because he believes he isn't required.
>3) joe has not consented for the IRS to assess a tax.
>since joe has not assessed himself, and since the IRS has not assessed him,
>there is no tax liability.
>that is, the amount of the tax liability as assessed is equal to zero.
>therefore, the facts acquit joe of any wrong doing.
>this is an effort to circumvent the lack of a liability statute making joe
>liable, if the judge decides that there is a liability statute but will not
>produce it, ask how much is joe's tax liability?  since no tax has been
>assessed, the liability is zero, which is less than the minimum filing
>ta da.
>is there a distinction between no liability and a liability of zero?
>meanwhile, as joe sits in jail. . .

Paul Andrew Mitchell, Sui Juris      : Counselor at Law, federal witness 01
B.A.: Political Science, UCLA;   M.S.: Public Administration, U.C.Irvine 02
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