Question and Evidence Overview: 

The questions open with an overview of the Fifth Amendment.

The next questions provide proof that the government, indeed does use Americans’ tax returns for civil and criminal actions against them. 

Be sure to read the Privacy Act evidence so you can see how the government claims it has warned you of your waiver of this right.

The inquiry leads into the relevant case law.  Be sure to read the Heise and Garner cases in Question 292 to see how the Court has ruled that the Fifth Amendment provides an absolute defense in tax crimes.

Question 292a exhibits U.S. v. Conklin where the decision concluded that the 5th Amendment didn’t apply to filing income tax returns because returns are not compelled testimony, (i.e., they are “voluntary”).  See www.anti-irs.com for more information on this case and the unpublished decision. 

Question 293 brings up a case where the Supreme Court says the only way to assert the Fifth Amendment right is to make the claim on the form itself.  This is very curious in that one would have to actually file a return, in order to claim the right not to be compelled to provide the information on the return.

Question 294 illustrates incredibly, that even if one does file a return and claims the protection of the Fifth Amendment on tax form, the claiming of the right itself can result in criminal prosecution for failure to file a proper return, income tax evasion or conspiracy to defraud.

Question 295 points out the irony of taxes collected under law using Form 730 (for gamblers) where the legal notice on the form, explicitly states that NO information collected may be used in ANY criminal proceeding against the taxpayer.

Question 297 is the judicial pinnacle of this section where Judge Learned Hand states that YES, the taxpayer is in a true legal paradox, and this “no doubt” partially destroys the 5th Amendment right – but nothing better is available.  

We respectfully submit that a tax system that is truly Constitutional would quickly eliminate this problem with the 5th Amendment..