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 Word "Includes"

In the tax code, the IRS formally redefines the word "includes" to effectively mean "includes everything".  This deliberate misuse of the word "includes" leads the masses to falsely believe the IRS has jurisdiction over things, places and People that it does not. 

This deliberately induced confusion and ambiguity is an act of tyranny against the People and a usurpation of power not authorized the IRS under the Constitution.  Without well defined words, the laws are meaningless.

Note: These questions were not asked at the Hearing due to time constraints.  There is no video testimony or transcript.
       
       
Section Summary    
Question & Evidence Overview    
Findings & Conclusions    
 
 
Questions 418 - 440
  1. Admit that the word "includes" is defined in 26 U.S.C. §7701(c) as follows:

TITLE 26 > Subtitle F > CHAPTER 79 > Sec. 7701. Sec. 7701. - Definitions (c) Includes and including The terms ''includes'' and ''including'' when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.

See CHAPTER 79, Sec. 7701
Exhibit 418

  1. Admit that the word "includes" is defined by the Treasury in the Federal Register as follows: Treasury Definition 3980, Vol. 29, January-December, 1927, pgs. 64 and 65 defines the words includes and including as:

 "(1) To comprise, comprehend, or embrace…(2) To enclose within; contain; confine…But granting that the word 'including' is a term of enlargement, it is clear that it only performs that office by introducing the specific elements constituting the enlargement. It thus, and thus only, enlarges the otherwise more limited, preceding general language…The word 'including' is obviously used in the sense of its synonyms, comprising; comprehending; embracing."   

  1. Admit that the definition of the word "includes"
  2. found in Black's Law Dictionary, Sixth Edition, page 763 is as follows:

"Include. (Lat. Inclaudere, to shut in. keep within.) To confine within, hold as an inclosure. Take in, attain, shut up, contain, inclose, comprise, comprehend, embrace, involve. Term may, according to context, express an enlargement and have the meaning of and or in addition to, or merely specify a particular thing already included within general words theretofore used. "Including" within statute is interpreted as a word of enlargement or of illustrative application as well as a word of limitation. Premier Products Co. v. Cameron, 240 Or. 123, 400 P.2d 227, 228."    

Exhibit 420 Include defined

  1. Admit that if the meaning of the word "includes" as used in the Internal Revenue Code is "and" or "in addition to" as described above, then the code cannot define or confine the precise meaning of the following words that use "include" in their definition:

 "State" found in 26 U.S.C. §7701(a)(10) and 4 U.S.C. §110

 "United States" found in 26 U.S.C. §7701(a)(9)

"employee" found in 26 U.S.C. §3401(c ) and 26 CFR §31.3401(c )-1

"person" found in 26 CFR 301.6671-1 (which governs who is liable for penalties under Internal Revenue Code)   

Exhibit 421 Person defined

  1. Admit that if the meaning of "includes" as used in the definitions above is "and" or "in addition to", then the code cannot define any of the words described, based on the definition of the word "definition" found in Black's Law Dictionary, Sixth Edition, page 423: definition:

"A description of a thing by its properties; an explanation of the meaning of a word or term. The process of stating the exact meaning of a word by means of other words. Such a description of the thing defined, including all essential elements and excluding all nonessential, as to distinguish it from all other things and classes."

Exhibit 422 Definition defined

  1. Admit that absent concrete definitions of the above critical words identified in question 417, the meaning of the words becomes ambiguous, unclear, and subjective.


  2. Admit that when the interpretation of a statute or regulation is unclear or ambiguous, then the by the rules of statutory construction, the doubt should be resolved in favor of the taxpayer as indicated in the cite from the Supreme Court below:

 "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..."

See Hassett v. Welch., 303 US 303, pp. 314 - 315, 82 L Ed 858. (1938) (emphasis added)  Exhibit 424

  1. b.  Admit that in the majority of cases, doubts about the interpretation of the tax code are resolved in favor of the taxpayer by federal courts as required by the Supreme Court above.


  2. Admit that an ambiguous meaning for a word violates the requirement for due process of law by preventing a person of average intelligence from being able to clearly understand what the law requires and does not require of him, thus making it impossible at worst or very difficult at best to know if he is following the law.
  1. Admit that Black's Law Dictionary, Sixth Edition, page 500, under the definition of "due process of law" states the following:

The concept of "due process of law" as it is embodied in Fifth Amendment demands that a law shall not be unreasonable, arbitrary, or capricious and that the means selected shall have a reasonable and substantial relation to the object being sought.  

Exhibit 426 "due process of law" defined

 427.  (No Question)

  1. Admit that if the definition of the word "includes" means that it is used synonymously with the word "and" or "in addition to", then it violates the requirement for due process of law found in the Fifth Amendment.


  2. Admit that the violation of due process of law created by the abuse of the word "includes" found in the preceding question creates uncertainty, mistrust, and fear of citizens towards their government because of their inability to comprehend what the law requires them to do.


  3. Admit that the violation of due process caused by the abuse of the word "includes" (in this case, making it mean "and" or "in addition to) identified above could have the affect of extending the perceived jurisdiction and authority of the federal government to tax beyond its clear limits prescribed in the U.S. Constitution.


  4. Admit that an abuse of the word includes to mean "and" or "in addition to" indicated above could have the affect of increasing and possibly even maximizing income tax revenues to the U.S. government through the violation of due process, confusion, and fear that it creates in the citizenry.


  5. Admit that fear and confusion on the part of the citizenry towards their government and violation of due process by the government are characterized by most rational individuals as evidence of tyranny and treason against citizens.


  6. Admit that the U.S. Constitution provides the following definition for "treason": U.S. Constitution, Article III, Section 3, Clause 1: "Treason against the United States shall consist only of levying war against them, or adhering to their enemies…"


  7. See U.S. Constitution, Article III, Section 3, Clause 1
    Exhibit 433

  8. Admit that Black's Law Dictionary, Sixth Edition, page 1583, provides the following definition for "war": "Hostile contention by means of armed forces, carried on between nations, states, or rulers, or between citizens in the same nation or state."


  9. Exhibit 434 War defined

  10. Admit that agents of the IRS involved in seizures of property use guns and arms and against citizens, making the confrontation an armed confrontation.


  11. Admit that IRS seizures can and do occur without court orders, warrants, or due process required by the Fourth Amendment and at the point of a gun.

    See U.S. Constitution, Fourth Amendment, Search and Seizure
    Exhibit 436

  12. Admit that property seizures as described above amount to an act of war of the government against the citizens.


  13. Admit that acts of war against citizens, when not based on law, are treasonable offenses punishable by execution.


  14. Admit that violation of due process produces injustice in society, which is why the founding fathers required us to have a Fifth Amendment.


  15. Admit that the purpose of the government is to write laws to prevent, rather than promote, injustice in society, and thereby protect the right to life, liberty, property, and pursuit of happiness of all citizens equally.
 
 
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