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.
- Testify Against Yourself (Compelled to Testify)
- Admit that 26 U.S.C. § 6001 requires the keeping of records.
See 26 U.S.C. § 6001
- 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
- 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
- Admit that the Fifth Amendment prohibits the government
from compelling an American to incriminate himself.
See U.S. Constitution amend V
- Admit that the IRS currently uses the following: Non-Custodial
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
- 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
- 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!”.
- 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!
- 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!
- 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
- Admit that tax returns are used by the IRS to develop
civil and criminal cases against the filers of the tax
See Follow that Lead
- Admit that tax returns of a filer are used as evidence
against the filer in both civil and criminal income tax
See Annotations, Title 26, Sections 7201, 7203
Amendment Protects You
and Long - What The IRS Fears
- 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
See United States v. Doe, 465 U.S. 605 (1984)
By The Horns of a Dilemma
- 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,
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
Constitution Reigns Supreme
- 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)
- 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)
- 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
- 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
- Admit that in 1997, 5,335 tax audits resulted in criminal
investigations of those tax filers. (See
- 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)
- Admit that the Constitution is the Supreme Law of the
- 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.