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In Nevada, during Irwin Schiff’s trial tax trial, Judge Dawson in Jury Instruction #19, Judge Dawson referred to Code Sections 1, 61, 63 and 6012 and then charged the jury that ” These sections, working together, make an individual liable for income taxes. ” Such a claim finds absolutely no support anywhere in American jurisprudence. Now the Federal Government is telling Lindsay Springer that there are apparently 9 statutes that apparently must work together to impose Americans to file individual federal income tax returns.

The problem is that in the 9th circuit there must be ONLY one statute that creates a clear and unequivocal liability as per Roat v. C.I.R., 847 F.2d 1379, 1381, (C.A.9, 1988) where the court clearly ruled:

“Nothing in the language of either statute suggests section 6211(a) should be read together with section 6020(b). Nothing in the Code’s structure suggests the statutes should be read together, either. Section 6020 resides in Chapter 61 of Title 26, governing information and returns. By contrast, section 6211 resides in Chapter 63, governing assessment. See Hartman, 65 T.C. at 545.

So the 9th Circuit says it needs to be ONE statute. District Court Judge Dawson says it takes FOUR and now THOMAS SCOTT WOODWARD, ACTING UNITED STATES ATTORNEY says it takes NINE.

And what does the Supreme Court say?

“Keeping in mind the well-settled rule that the citizen is exempt from taxation unless the same is imposed by clear and unequivocal language, and that where the construction of a tax law is doubtful, the doubt is to be resolved in favor of those upon whom the tax is sought to be laid…”

Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397, 1904.

Where there is a reasonable doubt as to the meaning of a taxing act it should be construed most favorably to the taxpayer.

White v. Aronson, 302 U.S. 16, 20, 1937

‘Tax laws, like all other laws, are made to be obeyed. They should therefore be intelligible to those who are expected to obey them.

White v. Aronson, 302 U.S. 16, 20 & 21, 1937

In view of other settled rules of statutory construction, which teach that a law is presumed, in the absence of clear expression to the contrary, to operate prospectively; that, if doubt exists as to the construction of a taxing statute, the doubt should be resolved in favor of the taxpayer.

Hassett v. Welch, 303 U.S. 303, 314, 1938

So what is it Federal government?

Is there one clear and unequivocal law or four statutes that must work together or 9 work that must work together or what? When a Nevada Federal judge obviously disagrees with a federal prosecutor how can the law be clear and unequivocal?

Here is the government trying to tell the world why Americans are required to file. Ask yourself if you believe it to be clear and unequivocal and if not then you are exempt. So if you file a return you have committed perjury.

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF OKLAHOMA UNITED STATES OF AMERICA, Plaintiff,
v.
LINDSEY KENT SPRINGER, OSCAR AMOS STILLEY, Defendants.

Case No. 09-CR-043-SPF UNITED STATES’ BILL OF PARTICULARS

The United States of America, by and through its attorneys, Thomas Scott Woodward, Acting United States Attorney for the Northern District of Oklahoma, and Kenneth P. Snoke, Assistant United States Attorney, and Charles A. O’Reilly, Special Assistant United States Attorney, hereby files this Bill of Particulars pursuant to the Court’s order dated July 2, 2009.

Counts 2, 3, 5 and 6 of the Indictment each include the phrase “required by law” in reference to Defendant Springer’s failure to file a federal income tax return. The filing of income tax returns is mandated by statute. United States v. Collins, 920 F.2d 619, 630-31 (10th Cir. 1990); United States v. Dawes, 951 F.2d 1189, 1193 (10th Cir. 1991); United States v. Neff, 954 F.2d 698, 699-700 (11th Cir. 1992); United States v. Hicks, 947 F.2d 1356, 1359 (9th Cir. 1991); United States v. Kerwin, 945 F.2d 92 (5th Cir. 1991); United States v. Wunder, 919 F.2d 34, 38 (6th Cir.1990). The statutes that required Defendant Springer file individual federal income tax returns are as follows:

Title 26, United States Code Section 1 - Tax Imposed;
Title 26, United States Code Section 61 - Gross Income Defined;
Title 26, United States Code Section 63 - Taxable Income Defined;
Title 26, United States Code Section 6011(a) - General Requirement of Return,
Statement or List;
Title 26, United States Code Section 6012(a)(1)(A) - Persons Required to Make
Returns of Income;
Title 26, United States Code Section 6072(a) - Time for Filing Income Tax
Returns;
Title 26, United States Code Section 6091 - Place for Filing Returns or Other
Documents;
Title 26, United States Code Section 6151 - Time and Place for Paying Tax Shown
on Returns;
Title 26, United States Code Section 7203 - Willful Failure to File Return, Supply
Information or Pay Tax.

Respectfully submitted,
THOMAS SCOTT WOODWARD
ACTING UNITED STATES ATTORNEY

This entry was posted on Saturday, July 25th, 2009 at 2:59 pm and is filed under Politics. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.