TAX DEPOSITION QUESTIONS: 4.  5th AMENDMENT

4.  FIFTH AMENDMENT

Introduction

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.

Findings and Conclusions

With the assistance of the following series of questions, we intend to prove that there is no income tax exception to the Fifth Amendment guarantee of the Peoples' unalienable right not to be compelled to be a witness against themselves.

  • The Fifth Amendment right against self-incrimination is absolute and unalienable.
  • There is no 5th Amendment "exception" for tax matters.
  • To avoid explicitly ruling that citizens are, in fact, protected by the 5th Amendment while filing tax returns, a federal Court of Appeals ruled, instead, that the 5th Amendment does not apply to tax returns because the 5th Amendment only applies to compelled testimony. Ergo, filing a tax return is not compelled, it is voluntary.
  • Using the threats of criminal prosecution, financial penalties, and incarceration, the government effectively forces citizens to "voluntarily" waive their Fifth Amendment rights.
  • The IRS & DOJ clearly uses tax return information to initiate and investigate civil and criminal prosecutions against citizens.
  • The People do not have to tolerate an income tax system in which the government requires citizens to give up any Constitutional rights.

Bottom Line: If you file, you have waived your 5th Amendment rights.

Section Summary

Witnesses:

  • Larry BeCraft (Constitutional Attorney)
  • Joseph Banister (Ex. IRS Criminal Investigator)
  • Paul Chapel (Retired IRS Tax Court Attorney, 17years tax court clerk, Chief Counsel IRS)

Transcript

Acrobat version of this section including questions and evidence (large: 3.11 Mbytes)\

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4.1. Admit that 26 U.S.C. § 6001 requires the keeping of records. (WTP #281)

4.2. Admit that 26 U.S.C. § 7203 makes it a federal crime not to keep the records required under section 6001.  (WTP #282)

4.3. 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.  (WTP #283)

4.4. Admit that the Fifth Amendment prohibits the government from compelling an American to incriminate himself.  (WTP #284)

4.5. Admit that the IRS currently uses the following: Non-Custodial Miranda warning:  (WTP #285)

"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."

4.6. 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.  (WTP #286)

4.7. 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!".  (WTP #287a)

4.8. Further admit that the article states the following:  (WTP #287b)

"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."

4.9. Further admit that the article states the following;  (WTP #287c)

"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."

4.10. Admit that the Disclosure, Privacy Act, and Paperwork Reduction Act Notice set out in the IRS Form 1040 Instruction Booklet states the following:  (WTP #288)

"[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."

4.11. 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!) (WTP #289)

4.12. 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) (WTP #290)

4.13. 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.  (WTP #291)

4.14. Admit that the Fifth Amendment provides an absolute defense to tax crimes.  (WTP #292)

4.15.  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. (WTP #292a)

4.16. 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, once must make that claim on the form itself.  (WTP #293)

4.17. 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.  (WTP #294)

4.18. Admit that the Paperwork Reduction Act Notice (the "Notice") set out in the IRS Form 730 instructions states that:  (WTP #295a)

"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."

4.19. Further admit that the Notice states the following:  (WTP #295b)

"[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."

4.20. Admit that in 1997, 5,335 tax audits resulted in criminal investigations of those tax filers. (Speculation: Tax Facts, etc., Ex. 099-104.)  (WTP #296)

4.21. Admit that Judge Learned Hand stated that:  (WTP #297)

"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."
[United States v. Weisman, 111 F.2d 260, 262 (1947) (emphasis added)]

4.22. Admit that the Constitution is the Supreme Law of the Land.

4.23. 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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