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Date: Thu, 27 Nov 1997 07:48:23 -0800
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLS: More IRS not gov agency (fwd)
<snip>
>
>This page of Henson's friend's current skirmish with the knaves who
>style themselves as the "IRS" reveals that his friend is drawing
>military retirement checks. The following could prove harmful to his
>cause. As Big Al's post points out:
>
> . . .Section 165 which states that the only people
> to pay income taxes are, and I quote ". . .persons
> in the civil, military, naval, or other employment
> service of the United States, including senators and
> representatives and delegates in Congress. . ."
>
>True, the federales already seize the tax from his friend's check before
>he ever sees it (ie, he has already "paid" the tax before he ever gets
>his check), but the filing of the 1040 might apply in such a case by
>default. Besides, the military has their personnel sign so much damn
>paperwork, there is no telling what hidden contract he has bound himself
>to by qualifying for and accepting his retirement pay. I hope for the
>best and highly respect his courageous actions, but must admit I am a
>little worried. [Then again, I would've never believe John Goldthwaite's
>Conscientious Objector Application would prove successful either until I
>saw the results:
>
><http://www.geocities.com/CapitolHill/6181/applic.htm>]
>
>Filing of the form 1040 does not apply by default. Even in the case of a
>federal employee, the employER is required to file returns and pay the tax,
>although the tax IS withheld from the employee's pay. Besides, I gather
>from your words that you are looking for the IRS to give you permission to
>not file. That's the wrong approach. Take the position that you do NOT have
>to file/pay and let them prove it. (Not in tax court, though.) Here's some
>'legal verbiage':
>
> Volume 68A of the Statutes at Large, the Internal Revenue Code of 1954,
> makes it perfectly clear who is "liable" for payment of Subtitles A & C
> taxes:
>
> SEC. 3504. ACTS TO BE PERFORMED BY AGENTS.
>
> In case a fiduciary, agent, or other person has the control, receipt,
> custody, or disposal of, or pays the wages of an employee or group of
> employees, employed by one or more employers, the Secretary of his
> delegate, under regulations prescribed by him, is authorized to designate
> such fiduciary, agent, or other person to perform such acts as are required
> by employers under this subtitle and as the Secretary or his delegate may
> specify. Except as may be otherwise prescribed by the Secretary or his
> delegate, all provisions of law (including penalties) applicable in respect
> to an employer shall be applicable to a fiduciary, agent, or other person
> so designated, but, except as so provided, the employer for whom such
> fiduciary, agent, or other person acts shall remain subject to the
> provisions of law (including penalties) applicable in respect to employers.
>
> The liability is further clarified at Vol. 68A, Sec. 3402(d):
>
> (d) TAX PAID BY RECIPIENT. -- If the employer, in violation of the
> provisions of this chapter, fails to deduct and withhold the tax under this
> chapter, and thereafter the tax against which such tax may be credited is
> paid, the tax so required to be deducted and withheld shall not be
> collected from the employer; but this subsection shall in no case relieve
> the employer from liability for any penalties or additions to the tax
> otherwise applicable in respect to such failure to deduct and withhold.
>
> These provisions from Vol. 68A of the Statutes at Large comply with and
> verify liability set out at 26 CFR, Part 601, Subpart D in general.
> Further, territorial limits of application are made clear by the absence of
> regulations supporting 26 USC 7621, 7802, etc., which are the
> statutes authorizing establishment of internal revenue districts and
> delegations of authority to the Commissioner of Internal Revenue and
> assistants. The fact that the liability falls to the "employer"
> (26 USC 3401(d)) and/or his agent, with no compensation for
> serving as "tax collector," narrows the field to federal government
> entities as "employers" if for no other reason than the population at
> large is not subject to the edict of government officials. As a matter
> of course, government cannot compel performance where the general
> population is concerned. The subject class that has "liability" for
> Subtitles A & C taxes is the "employer" or his agent, fiduciary, etc.,
> as specified above.
>
> The matter is further clarified in Sections 3403 & 3404 of Vol. 68A,
> Statutes at Large:
>
> SEC. 3403. LIABILITY FOR TAX.
>
> The employer shall be liable for the payment of the tax required to be
> deducted and withheld under this chapter, and shall not be liable to any
> person for the amount of any such payment.
>
> SEC. 3404. RETURN AND PAYMENT BY GOVERNMENTAL EMPLOYER.
>
> If the employer is the United States, or a State, Territory, or political
> subdivision thereof, or the District of Columbia, or any agency or
> instrumentality of any one or more of the foregoing, the return of the
> amount deducted and withheld upon any wages may be made by any officer or
> employee of the United States, or of such State, Territory, or political
> subdivision, or of the District of Columbia, or of such agency or
> instrumentality, as the case may be, having control of the payment of such
> wages, or appropriately designated for that purpose.
>
> The territorial application, and limitation, is made clear by definitions
> in Title 26 of the Code of Federal Regulations, as follows:
>
> 31.3121(3)-1 State, United States, and citizen.
>
> (a) When used in the regulations in this subpart, the term "State" includes
> the District of Columbia, the Commonwealth of Puerto Rico, the Virgin
> Islands, the Territories of Alaska and Hawaii before their admission as
> States, and (when used with respect to services performed after 1960) Guam
> and American Samoa.
>
> (b) When used in the regulations in this subpart, the term "United States",
> when used in a geographical sense, means the several states (including the
> Territories of Alaska and Hawaii before their admission as States), the
> District of Columbia, the Commonwealth of Puerto Rico, and the Virgin
> Islands. When used in the regulations in this subpart with respect to
> services performed after 1960, the term "United States" also includes Guam
> and American Samoa when the term is used in a geographical sense. The term
> "citizen of the United States" includes a citizen of the Commonwealth of
> Puerto Rico or the Virgin Islands, and, effective January 1, 1961, a
> citizen of Guam or American Samoa.
>
> Definition of the terms "includes" and "including" located at 26 USC
> 7701(c) provides the limiting authority which the above definitions, beyond
> constructive application, are subject to:
>
> (c) INCLUDES AND INCLUDING. -- The terms "includes" and "including" when
> used in a definition contained in this title shall not be deemed to exclude
> other things otherwise within the meaning of the term defined.
>
> Two principles of law clarify definition intent: (1) The example represents
> the class, and (2) that which is not named is intended to be omitted. In
> the definition of "United States" and "State" set out above, all examples
> are of federal States, and are exclusive of the several States, with the
> transition of Alaska and Hawaii from the included to the excluded class
> proving the point. This conclusion is reinforced by the absence of
> regulations which extend authority to establish revenue districts in the
> several States (26 USC 7621), authority for the Department of the
> Treasury [Puerto Rico] in the several States (26 USC 7801), and no grant
> of delegated authority for the Commissioner of Internal Revenue, assistant
> commissioners, or other Department of the Treasury personnel
> (26 USC 7802 & 7803).
>
> Donald Dale Henson, sui juris
> All authority is assumed authority. Assume some today!
> Visit WEPIN Store at http://colossus.net/wepinsto/wshome.html
>
<snip>
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Paul Andrew Mitchell, Sui Juris : Counselor at Law, federal witness 01
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