Source: http://famguardian1.org/Subjects/Taxes/Remedies/InformationReturnScam.htm
Timestamp: 2019-04-26 07:39:47+00:00

Document:
The flow of these false reports are stopped.
The government vigorously prosecutes those who submit false information returns just as doggedly as they prosecute those who submit false tax returns.
IRS is held accountable for the accuracy AND completeness of its publications instead of denying responsibility for their accuracy in IRM 4.10.7.2.8.
A detailed and complete treatment of what a "trade or business" is appears within all IRS publications.
Courts quit covering up the nature of the I.R.C. Subtitle A as a franchise and excise tax upon public offices in the government. Right now, they are making cases unpublished that address this issue in order to plunder the public and protect wrongdoers.
Selective enforcement and omission by the IRS and the DOJ collectively in implementing the above reforms are the main reason the illegal enforcement continues.
Legal Deception, Propaganda, and Fraud, Form #05.014 (OFFSITE LINK)-describes how government and legal profession violate the rules of statutory construction to enrich themselves, including with the word "trade or business"
A Treatise on the Law of Public Offices and Officers (OFFSITE LINK) -Floyd Mechem, 1890. Google Books. Excellent.
Treatise on the Law of Agency (OFFSITE LINK) - Floyd R. Mechem, 1889. Google Books. Excellent!
26 U.S.C. §6041: Information at source-Cornell. Shows that you must have "trade or business" earnings to have reportable income under the I.R.C.
"The taxpayer-- that's someone who works for the federal government but doesn't have to take the civil service examination."
As we said in the preceding section, the income tax described by Internal Revenue Code, Subtitle A is a franchise and excise tax upon “public offices” within the U.S. government, which the code defines as a “trade or business”. Before an income tax can lawfully be enforced or collected, the subject of the tax must be connected to the activity with court-admissible evidence. Information returns are the method by which the activity is connected to the subject of the tax under the authority of 26 U.S.C. §6041(a). When this connection is made, the person engaging in the excise taxable activity is called “effectively connected with the conduct of a trade or business within the United States”.
All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042 (a)(1), 6044 (a)(1), 6047 (e), 6049 (a), or 6050N (a) applies, and other than payments with respect to which a statement is required under the authority of section 6042 (a)(2), 6044 (a)(2), or 6045), of $600 or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.
The government cannot lawfully regulate private conduct. The ability to regulate private conduct is, in fact, “repugnant to the constitution” as held by the U.S. Supreme Court. The only thing the government can regulate is “public conduct” and the “public rights” and franchises that enforce or implement it. Consequently, the government must deceive private parties into submitting false reports connecting their private labor and private property to such a public use, public purpose, and public office in order that they can usurp jurisdiction over it and thereby tax and plunder it.
Provide evidence that the owner is consensually and lawfully engaged in the “trade or business” and public office franchise. These reports cannot lawfully be filed if this is not the case. 26 U.S.C. §7206 and 7207 make it a crime to file a false report.
Donate formerly private property described on the report to a public use, a public purpose, and a public office with the consent of the owner without any immediate or monetary compensation in order to procure the “benefits” incident to participation in the franchise.
Subject the property to excise taxation upon the “trade or business” activity.
Was filed mistakenly or fraudulently.
2. A violation of due process has occurred. Any taking of property without the consent of the owner is a violation of due process of law.
3. The subject of the information return is being compelled to impersonate a public officer in criminal violation of 18 U.S.C. §912.
Whoever falsely assumes or pretends to be an officer or employee acting under the authority of the United States or any department, agency or officer thereof, and acts as such, or in such pretended character demands or obtains any money, paper, document, or thing of value, shall be fined under this title or imprisoned not more than three years, or both.
4. An unlawful conversion of private property to public property has occurred in criminal violation of 18 U.S.C. §654. Only officers of the government called “withholding agents” appointed under the authority of 26 U.S.C. §7701(a)(16) and the I.R.C. can lawfully file these information returns or withhold upon the proceeds of the transaction. All withholding and reporting agents are public officers, not private parties, whether they receive direct compensation for acting in that capacity or not.
To unlawfully create public offices in the government in places they are forbidden to even exist pursuant to 4 U.S.C. §72.
To “elect” the average American unlawfully into such an office.
To cause those involuntarily serving in the office to unlawfully impersonate a public officer in criminal violation of 18 U.S.C. §912.
To enforce the obligations of the office upon those who are not lawfully occupying said office.
Of election fraud, whereby the contributions collected cause those who contribute them to bribe a public official to procure the office that they occupy with unlawfully collected monies, in criminal violation of 18 U.S.C. §210. IRS Document 6209 identifies all IRS Form W-2 contributions as “gifts” to the U.S. government, which is a polite way of describing what actually amounts to a bribe.
Whoever pays or offers or promises any money [withheld unlawfully] or thing of value, to any person, firm, or corporation in consideration of the use or promise to use any influence to procure any appointive [public] office or place under the United States for any person, shall be fined under this title or imprisoned not more than one year, or both.
26 C.F.R. §31.3401(a)-3 Amounts deemed wages under voluntary withholding agreements.
Notwithstanding the exceptions to the definition of wages specified in section 3401(a) and the regulations thereunder, the term “wages” includes the amounts described in paragraph (b)(1) of this section with respect to which there is a voluntary withholding agreement in effect under section 3402(p). References in this chapter to the definition of wages contained in section 3401(a) shall be deemed to refer also to this section (§31.3401(a)–3).
26 C.F.R. § 31.3402(p)-1 Voluntary withholding agreements.
An employee and his employer may enter into an agreement under section 3402(b) to provide for the withholding of income tax upon payments of amounts described in paragraph (b)(1) of §31.3401(a)–3, made after December 31, 1970. An agreement may be entered into under this section only with respect to amounts which are includible in the gross income of the employee under section 61, and must be applicable to all such amounts paid by the employer to the employee. The amount to be withheld pursuant to an agreement under section 3402(p) shall be determined under the rules contained in section 3402 and the regulations thereunder. See §31.3405(c)–1, Q&A–3 concerning agreements to have more than 20-percent Federal income tax withheld from eligible rollover distributions within the meaning of section 402.
1. The amount reported must be ZERO for everything on the form, and especially for “wages”.
2. If any amount reported is other than zero, then the payroll clerk submitting the W-2 is criminally liable for filing a false return under 26 U.S.C. §7206 , punishable as a felony for up to a $100,000 fine and three years in jail.
3. If you also warned the payroll clerk that they were doing it improperly in writing and have a proof you served them with it, their actions also become fraudulent and they are additionally liable under 26 U.S.C. §7207 , punishable as a felony for up to $10,000 and up to one year in jail.
1. To publish IRS forms and publications which contain untrustworthy information that deceives the public into believing that they have a legal obligation to file false information returns against their neighbor.
"IRS Publications, issued by the National Office, explain the law in plain language for taxpayers and their advisors... While a good source of general information, publications should not be cited to sustain a position."
p. 21: "As discussed in §2.3.3, the IRS is not bound by its statements or positions in unofficial pamphlets and publications."
p. 34: "6. IRS Pamphlets and Booklets. The IRS is not bound by statements or positions in its unofficial publications, such as handbooks and pamphlets."
p. 34: "7. Other Written and Oral Advice. Most taxpayers' requests for advice from the IRS are made orally. Unfortunately, the IRS is not bound by answers or positions stated by its employees orally, whether in person or by telephone. According to the procedural regulations, 'oral advice is advisory only and the Service is not bound to recognize it in the examination of the taxpayer's return.' 26 C.F.R. §601.201(k)(2). In rare cases, however, the IRS has been held to be equitably estopped to take a position different from that stated orally to, and justifiably relied on by, the taxpayer. The Omnibus Taxpayer Bill of Rights Act , enacted as part of the Technical and Miscellaneous Revenue Act of 1988 , gives taxpayers some comfort, however. It amended section 6404 to require the Service to abate any penalty or addition to tax that is attributable to advice furnished in writing by any IRS agent or employee acting within the scope of his official capacity. Section 6404 as amended protects the taxpayer only if the following conditions are satisfied: the written advice from the IRS was issued in response to a written request from the taxpayer; reliance on the advice was reasonable; and the error in the advice did not result from inaccurate or incomplete information having been furnished by the taxpayer. Thus, it will still be difficult to bind the IRS even to written statements made by its employees. As was true before, taxpayers may be penalized for following oral advice from the IRS."
The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A.
5. To receive what they know in nearly all cases are false information returns against innocent private parties who are nontaxpayers and to act as money launderers for all amounts withheld from these innocent parties.
6. To protect the filers of these false reports.
6.1. IRS Forms W-2, 1042-S, 1098, and 1099 do not contain the individual identity of the person who prepared the form.
6.2. Only IRS Forms 1096 and W-3 contain the identity and statement under penalty of perjury signed by the specific individual person who filed the false information return.
6.4. The IRS then comes back and says they don’t keep the original Forms 1096 and W-3 either! Consequently, there is no way to identify the specific individual who filed the original false reports or to prosecute them criminally under 26 U.S.C. §§7206 and 7207 or civilly under 26 U.S.C. §7434 . In that sense, IRS FOIA offices act as “witness protection programs” for those communist informants for the government willfully engaged in criminal activity.
1. Generally, information returns are destroyed upon processing. Therefore, original returns cannot be retrieved. In addition, the IRS may not have record of all information returns filed by payers. The Information Returns Master File (IRMF), accessed by CC IRPTR, contains records of many information returns. The master files are not complete until October of the year following the issuance of the information document, and contain the most current year and five (5) previous years. Taxpayers should be advised to first seek copies of information documents from the payer. However, upon request, taxpayers or their authorized designee may receive "information return " information.
2. Follow guidelines IRM 3.5.20.1 through 3.5.20.11, to ensure requests are complete and valid.
3. This information can be requested on TDS.
4. This information is also available using IRPTR with definer W.
6. Form 1099 information is not available through Latham.
7.1 By penalizing filers of corrected information returns up to $5,000 for each Form 4852 filed pursuant to 26 U.S.C. §6702.
7.2. By not providing forms to correct the false reports for ALL THOSE who could be the subject of them. IRS Form 4852, for instance, says at the top “Attach to Form 1040, 1040A, 1040-EZ, or 1040X .” There is no equivalent form for use by nonresident aliens who are victims of false IRS Form W-2 or 1099-R and who file a 1040NR.
7.3. To refuse to accept W-2C forms filed by those other than “employers”.
7.4. To refuse to accept custom, substitute, or modified forms that would correct the original reports.
7.5. To not help those submitting the corrections by saying that they were not accepted, why they were not accepted, or how to make them acceptable.
8. To ignore correspondence directed at remedying all the above abuses and thereby obstruct justice and condone and encourage further unlawful activity.
1. Turns innocent parties called “nontaxpayers” into guilty parties called “taxpayers”, which the U.S. Supreme Court said they cannot do.
"In Calder v. Bull, which was here in 1798, Mr. Justice Chase said, that there were acts which the Federal and State legislatures could not do without exceeding their authority, and among them he mentioned a law which punished a citizen for an innocent act; a law that destroyed or impaired the lawful private [labor] contracts [and labor compensation, e.g. earnings from employment through compelled W-4 withholding] of citizens; a law that made a man judge in his own case; and a law that took the property from A [the worker]. and gave it to B [the government or another citizen, such as through social welfare programs]. 'It is against all reason and justice,' he added, 'for a people to intrust a legislature with such powers, and therefore it cannot be presumed that they have done it. They may command what is right and prohibit what is wrong; but they cannot change innocence into guilt, or punish innocence [being a "nontaxpayer"] as a crime [being a "taxpayer"], or violate the right of an antecedent lawful private [employment] contract [by compelling W-4 withholding, for instance], or the right of private property. To maintain that a Federal or State legislature possesses such powers [of THEFT!] if they had not been expressly restrained, would, in my opinion, be a political heresy altogether inadmissible in all free republican governments.' 3 Dall. 388."
2. Constitutes a conspiracy to destroy equal protection and equal treatment that is the foundation of the Constitution, assigning all sovereignty to the government, and compelling everyone to worship and serve it without compensation.
"It has long been established that a State may not impose a penalty upon those who exercise a right guaranteed by the Constitution." Frost & Frost Trucking Co. v. Railroad Comm'n of California, 271 U.S. 583 . "Constitutional rights would be of little value if they could be indirectly denied,' Smith v. Allwriqht, 321 U.S. 649, 644 , or manipulated out of existence,' Gomillion v. Lightfoot, 364 U.S. 339, 345."
4. Constitutes an abuse of tax forms as a federal election device to unlawfully elect those who aren’t eligible and without their consent into public office in the government, in criminal violation of 18 U.S.C. §912 .
6. Constitutes a plan to implement communism in America. The Second Plank of the Communist Manifesto is a heavy, progressive income tax that punishes the rich and abuses the taxation powers of the government to redistribute wealth.
At common law, a "corporation" was an "artificial perso[n] endowed with the legal capacity of perpetual succession" consisting either of a single individual (termed a "corporation sole") or of a collection of several individuals (a "corporation aggregate"). 3 H. Stephen, Commentaries on the Laws of England 166, 168 (1st Am. ed. 1845) . The sovereign was considered a corporation. See id., at 170; see also 1 W. Blackstone, Commentaries *467. Under the definitions supplied by contemporary law dictionaries, Territories would have been classified as "corporations" (and hence as "persons") at the time that 1983 was enacted and the Dictionary Act recodified. See W. Anderson, A Dictionary of Law 261 (1893) ("All corporations were originally modeled upon a state or nation"); 1 J. Bouvier, A Law Dictionary Adapted to the Constitution and Laws of the United States of America 318-319 (11th ed. 1866) ("In this extensive sense the United States may be termed a corporation"); Van Brocklin v. Tennessee, 117 U.S. 151, 154 (1886) ("`The United States is a . . . great corporation . . . ordained and established by the American people'") (quoting United [495 U.S. 182, 202] States v. Maurice, 26 F. Cas. 1211, 1216 (No. 15,747) (CC Va. 1823) (Marshall, C. J.)); Cotton v. United States, 11 How. 229, 231 (1851) (United States is "a corporation"). See generally Trustees of Dartmouth College v. Woodward, 4 Wheat. 518, 561-562 (1819) (explaining history of term "corporation").
7.10. Terms in the Constitution have been redefined to limit themselves to federal territory not protected by the original de jure constitution through judicial and prosecutorial word-smithing.
8. Constitutes a plan to unwittingly recruit the average American into servitude of this communist/socialist effort.
TITLE 50 > CHAPTER 23 > SUBCHAPTER IV > Sec. 841.

References: §6041
 §6041
 §7206
 §912
 §654
 §7701
 §72
 §912
 §210
 §31
 § 31
 §31
 §31
 §7206
 §7207
 §2
 §601
 §7434
 §6702
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 §912
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