THE CONGRESSIONAL RESEARCH SERVICE
Many of you have probably received form letters from the IRS in response to your letters to Congress or you have received
copies of the Congressional Research Service documents that purportedly answer questions. If so, you have received examples
of some of the most masterful doublespeak in the English Language.
For example, one letter states that the Internal Revenue Code requires paying taxes and then quotes six sections of the Internal
Revenue Code. They are Sections 6072, 6091, 6151, 6155, 6651 and 6663. I dare you, look those sections up.
Not one of those sections makes anyone liable for a tax or requires the payment of tax. Furthermore, not one of those
statutes even requires the filing of a return. Isn't it amazing what the IRS can get away with?
The document goes on to state that the "requirement to file an income tax return is primarily designed to facilitate
revenue collection, not criminal prosecutions. Therefore, a taxpayer may not rely on the Fifth Amendment privilege..."
Now, give me a break! I wasn't born yesterday. What does that mean? They can obviously still use the
information criminally even if they don't generally do it. The document further states: "However, the Fifth
Amendment does not apply unless the government is seeking testimony that will subject the provider of the testimony to criminal
liability." Are we supposed to assume from that statement that we are required to give the government information
they can use against us or that we are not required to give the government information that it can use against us?
The CRS Bulletin states that: "We do not have a voluntary tax system in the sense that payment of taxes is optional.
There are specific provisions of law which require the payment of income taxes."
Interestingly enough, the Bulletin does not state what those Code Sections are that require the payment of income taxes; and
furthermore, what does voluntary mean if it does not mean optional. Does it mean the opposite of optional is non-optional
which is required? Who is kidding who?
The CRS Bulletin further goes on to state:
The Federal income tax is imposed, in IRC Section 1, on the taxable income of every individual. Taxable income is defined
in IRC. Section 63. Every individual whose gross income exceeds specified amounts is required to file an income
tax return under IRC Section 6012. Gross income is defined in IRC Section 61. When a return is required by the IRS,
the person required to make such return is required without assessment or notice and demand of the Secretary, to pay such
tax to the internal revenue officer with whom the return is filed under IRC Section 6151. These sections, working together,
make an individual liable for income taxes.
Well,
assuming that Section 6012 does require individuals to file returns, does it require them to waive their Fifth Amendment Rights?
If not, then can the IRS use the information on 1040 returns in criminal tax cases?
How do the sections, working together, make individuals liable for the tax? The answer is that they don't. Individuals
become liable by voluntarily filing returns and voluntarily waiving their Fifth Amendment Rights and making a self-assessment.
Alternatively, the government can make the assessment for them.
Check
out the definition of Gross Income in Section 61(a) Do you have a copy of my opinion letter on that Section? What
do you think of my analysis?
The CRS Bulletin goes on to stay that the IRS' Audit procedures don't violate the Fourth Amendment. That is
true because attending audits is voluntary. But they don't tell you that.
Anyway, the CRS Bulletin and the letters prepared by the IRS for congress people are masterpieces of doublespeak. They do
their very best to convince us that something is true that is not. And, since most people believe them, they are quite effective.
I am glad you aren't a true believer, as true believers don't read this publication.