Fifth Amendment

Using threats of criminal prosecution, financial penalties and incarceration, the government effectively forces citizens to "voluntarily" waive their Fifth Amendment by filing a return.  The IRS & DOJ use these tax returns to initiate and investigate civil and criminal prosecutions against citizens.  If you file, you have waived your 5th Amendment rights.

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Section Summary    
Question & Evidence Overview    
Findings & Conclusions    
Questions 281 - 299

Introduction of Witness
File - Testify Against Yourself (Compelled to Testify)

  1. Admit that 26 U.S.C. § 6001 requires the keeping of records.

    See 26 U.S.C. § 6001
    Exhibit 007

  2. Admit that 26 U.S.C. § 7203 makes it a federal crime not to keep the records required under section 6001. 

    See 26 U.S.C. § 7203
    Exhibit 150

  3. Admit that the records required under 26 U.S.C. § 6001 contain information that will appear on the tax returns pertaining to federal income taxes. 

    See 26 U.S.C. § 6001
    Exhibit 007

  4. Admit that the Fifth Amendment prohibits the government from compelling an American to incriminate himself. 

    See U.S. Constitution amend V
    Exhibit 179

  5. Admit that the IRS currently uses the following: Non-Custodial Miranda warning:

    In connection with my investigation of your tax liability I would like to ask you some questions. However, first I advise you that under the fifth Amendment to the Constitution of the United States I cannot compel you to answer any questions or to submit any information. If such answers or information might tend to incriminate you in any way, I also advise you that anything which you say and any documents which you submit may be used against you in any criminal proceeding which may be undertaken.  I advise you further that you may, if you wish, seek the assistance of an attorney before responding.

    See IRS Handbook for Special Agents
    Exhibit 180 (contact Geri Powers for documentation.)

  6. Admit that the Privacy Act and Paperwork Reduction Act notices currently used by the IRS provides that the information provided in the preparation of a tax return can go to the Department of Justice who prosecutes criminal cases against the filers of tax returns. 

    See IRS Form 1040 and Instruction Booklet
    Exhibit 138, 004

    1. Admit that the “United States Attorneys’ Bulletin, April 1998 edition, contained an article written by Joan Bainbridge Safford, Deputy United States Attorney, Northern District of Illinois, entitled: “Follow That Lead!  Obtaining and Using Tax Information in a Non-Tax Case,” hereinafter “Follow that Lead!”.

      Exhibit 181

    2. Further admit that the article states the following:

      In any criminal case where financial gain is the prominent motive, tax returns and return information can provide some of the most significant leads, corroborative evidence, and cross-examination material obtainable from any source.

      See Follow that Lead!
      Exhibit 181

    3. Further admit that the article states the following;

      In even the most straightforward fraud case, the usefulness of tax returns should be apparent . . . . the tax return information provides a statement under penalty of perjury which may either serve as circumstantial evidence of the target’s misrepresentation of his economic status or as helpful cross-examination material . . . . Disclosure of tax returns may also provide critical leads and impeachment material.

      See Follow that Lead!
      Exhibit 181

  8. Admit that the Disclosure, Privacy Act, and Paperwork Reduction Act Notice set out in the IRS Form 1040 Instruction Booklet states the following:

    "[W]e may disclose your tax information to the Department of Justice, to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, U.S. Commonwealths or possessions, and certain foreign governments to carry out their tax laws."

    See 2001 IRS Form 1040 Inst. Booklet, Privacy Act Notice
    Exhibit 004

  9. Admit that tax returns are used by the IRS to develop civil and criminal cases against the filers of the tax returns. 

    See Follow that Lead
    Exhibit 181

  10. Admit that tax returns of a filer are used as evidence against the filer in both civil and criminal income tax cases.

    See Annotations, Title 26, Sections 7201, 7203  
    Exhibit 182

5th Amendment Protects You

  1. Admit that the United States Supreme Court has held that a fifth amendment privilege exists against requiring a person to admit or deny he has documents which the government believes is related to the federal income tax.

    See United States v. Doe, 465 U.S. 605 (1984)
    Exhibit 183
Conklin and Long - What The IRS Fears
  1. Admit that the Fifth Amendment provides an absolute defense to tax crimes. 

    See United States v. Heise, 709 F.2d 449, 450 (6th Cir. 1983);  Garner v. United States, 424 U.S. 648, 662-63 (1976)
    Exhibits 184, 185

    292a. Admit that the U.S. Court of Appeals for the 10th Circuit took the position in U.S. v. Conklin, (1994), WL 504211, that the filing of an income tax return (form 1040) is not compelled and , therefore, the principle that no one may be forced to waive their 5th Amendment rights in order to comply with a law is not applicable to federal income tax returns.

    See U.S. v. Conklin, (1994) WL 504211
    Exhibit 185a
Gored By The Horns of a Dilemma
  1. Admit that the Supreme Court has held that if one wants to assert the Fifth Amendment to an issue pertaining to a federal income tax return, one must make that claim on the form itself. 

    See (Sullivan v. United States, 274 U.S. 259 (1927)
    Exhibit 186

  2. Admit that if one claims Fifth Amendment protection on an income tax form, that act can result in criminal prosecution for failure to file income tax returns, income tax evasion, or conspiracy to defraud. 

    See United States v. Waldeck, 909 F.2d 555, 561 (1st Cir. 1990)
    Exhibit 187

    1. Admit that the Paperwork Reduction Act Notice (the “Notice”) set out in the IRS Form 730 instructions states that:

      You must file Form 730 and pay the tax on wagers under section 4401(a) if you:  Are in the business of accepting wagers, or Conduct a wagering pool or lottery.

      See IRS Form 730
      Exhibit 188

    2. Further, admit that the Notice states the following:

      [C]ertain documents related to wagering taxes and information obtained through them that relates to wagering taxes may not be used against the taxpayer in any criminal proceeding.  See section 4424 for more details.

      See IRS Form 730
      Exhibit 188


  4. Admit that in 1997, 5,335 tax audits resulted in criminal investigations of those tax filers.  (See Tax Facts)

    Exhibit 099

  5. Admit that Judge Learned Hand stated that:

    Logically, indeed, he (the taxpayer) is boxed in a paradox for he must prove the criminatory character of what it is his privilege to suppress just because it is criminatory. The only practicable solution is to be content with the door’s being set a little ajar, AND WHILE AT TIMES THIS NO DOUBT PARTIALLY DESTROYS THE PRIVILEGE,...nothing better is available.

    See United States v. Weisman, 111 F.2d 260, 262 (1947) (emphasis added)
    Exhibit 189
The Constitution Reigns Supreme
  1. Admit that the Constitution is the Supreme Law of the Land.

  2. Admit that the American People do not have to tolerate an income tax system in which the federal government requires a citizen to give up any constitutional rights.


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