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Date: Fri, 14 Nov 1997 06:22:12 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: Taxpayer? (fwd)

>                    ARE YOU A "TAXPAYER"?
>One of our newest members has recently involved himself in the tax code and 
>has taken the strong position that he is not a "taxpayer" as defined by 
>law. We would not want to see him predicate his entire defense on that 
>posture, however, he does make some strong points. Let's take a closer 
>As you know, "taxpayer" is a legal term defined in the Internal Revenue 
>Code under section 1313(b) and 7701(a)(14) which state respectively:
>     Taxpayer -- Notwithstanding section 7701(a)(14), the term "taxpayer" 
>means any person subject to a tax under the applicable revenue law.
>     Taxpayer -- The term "taxpayer" means any person subject to any 
>internal revenue tax.
>Per the IRC, section 6072(a) specifies the time for filing tax returns 
>relating to subtitle A.  The date stipulated is April 15, following the 
>previous calendar year.  Corporations have a separate time schedule as 
>described in section 6702(b).  Revenue workers violate law when attempting 
>to have Private citizens subject to section 6702.
>One common violation of authority by the IRS is under section 7203 for the 
>"Willful failure to file return." the condition of qualification for filing 
>is in the first sentence and reads:
>     any person required...
>Absent and omitted in section 7203 is any description of who actually is 
>the person required to file a return.  The tax code does not have a 
>definition for the term "person", per section 7203, elsewhere in chapter 
>75. Also part of chapter 75 is section 7343, titled "Definition of the term 
>'person'." Section 7343 reads as follows:  "The term 'person' as used in 
>this chapter includes an officer or employee of a corporation, or a member 
>or employee of a partnership, who as such officer, employee, or member is 
>under duty to perform the act in respect of which violation occurs."
>Section 7343 applies to penalties for failure to file a return under 
>section 7203.  Section 7343 is a limited/restricted application as stated 
>by the qualifications -- "as used in this chapter" (75).
>The tax code has another description for the term "person" as is stated in 
>section 7701 (chapter 79, Definitions) under (a)(1) that is a general 
>description for the entire code, unless stated otherwise, as per section 
>The revenue service has been able to successfully combine the two (7203 & 
>7343) contrary to intent written by Congress, by charging Private citizens 
>with "Failure to file tax return." A review for the history of the tax code 
>will reveal that such a charge by the IRS under section 7203 against a 
>Private citizen for failure to file a return is a willful violation of 
>authority.  Section 7203 of the 1954 tax code has it's origin in the 1939 
>tax code.  These being the following tax code sections:  145(a), 154(d), 
>340, 894(b)(2)(B), 937, 1024(a), 1718(a), 1821(a)(1), 2557(b)(2), 2702(b), 
>3604(c), now 7203.
>As the Congress writes the law of this nation, we will read what the 
>Congress had then written concerning the above sections, such as 7343. This 
>information is found in the Statutes at Large of the 76th Congress, 1st 
>Session, February 10, 1939.  This involves pages 62 and 63 of the 1939 
>statutes referring to sections 144, 145 under the Corporation Income Tax of 
>1909.  Section 144 of the 1939 statute is titled "Payment of Corporation 
>Income tax at Source."  Section 145 of the 1939 statute is titled 
>"Penalties."  The term "person" is defined in section 145(c) as follows: 
>"The term 'person' as used in this section includes an officer or employee 
>of a corporation, or a member or employee of a partnership, who as such 
>officer, employee, or member is under duty to perform the act in respect of 
>which the violation occurs.
>The above definition is substantially unchanged for section 7343 of IRC, 
>There is no other section for failure to file, as defined in 7203, 
>elsewhere in the tax code.  Those individuals subject to the penalties for 
>failure to file are listed in section 7343.  Omitted and absent is the 
>description of Private Sovereign Citizens.  Section 7343 is silent 
>concerning Private Sovereign Citizens as they have not benefited from some 
>privilege granted by the government.  The corporation tax on incomes per 
>1939 statute (of 1909) applies only to filing requirements as listed in 
>section 7343.  The Private Sovereign Citizen claiming secured rights cannot 
>be one required to file a tax return.  This fact is admitted by the Supreme 
>Court in Flora v. U.S. [362 U.S. 145 (1959)]:  Our tax system is based upon 
>voluntary assessment, not upon distraint.
>[Reprinted from `Freedom League', May/June 1985, from `Justice Journal']

Paul Andrew Mitchell, Sui Juris      : Counselor at Law, federal witness 01
B.A.: Political Science, UCLA;   M.S.: Public Administration, U.C.Irvine 02
tel:     (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night 03
email:   [address in tool bar]       : using Eudora Pro 3.0.3 on 586 CPU 04
website: http://supremelaw.com       : visit the Supreme Law Library now 05
ship to: c/o 2509 N. Campbell, #1776 : this is free speech,  at its best 06
             Tucson, Arizona state   : state zone,  not the federal zone 07
             Postal Zone 85719/tdc   : USPS delays first class  w/o this 08
_____________________________________: Law is authority in written words 09
As agents of the Most High, we came here to establish justice.  We shall 10
not leave, until our mission is accomplished and justice reigns eternal. 11
======================================================================== 12
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