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| AUTHORITIES |
 |
SUBJECT
INDEX |
| 1.
MOVIES |
|
How
To Keep 100% of Your Earnings
(requires Microsoft Media Player
7) |
| 2.
KEY AUTHORITIES |
|
Philosophy
of Liberty- requires Macromedia
Flash Player and sound |
|
What is government? |
|
Natural
Order |
|
Tax Deposition Questions |
|
Tax Deposition CD |
|
Important
Government Contacts |
|
WTP
Questions to IRS/DOJ, 1/22/02 |
|
Cooperative Federalism- excellent pamphlet describing the separation of
powers between States and the Federal Government |
|
The
Power to Create is the Power to Tax |
|
How
Scoundrels Corrupted our Republican Form of Government |
|
Court
Rulings Relating to Income Taxes |
|
Authorities
on Jurisdiction of Federal Courts |
|
Detailed
Study Into Definition of "United States" |
|
IMF
Decoder |
|
IRS
Contacts |
|
Your
Rights Regarding Social Security Numbers |
|
Treasury
Office of Enforcement Organization |
|
Dept.
Of Treasury Organization
(off Treasury website 5-10-02) |
|
Organization
of the Internal Revenue Code |
|
Tax
and IRS Related Table of Authorities |
|
Analysis
of Impact on Federal Govt. of Ending Income Taxes |
|
Administrative
Procedure |
 |
Dept
of Justice Tax Resource Manual |
|
Key
Authorities Table Of Contents |
|
"U.S."
v. "U.S.A" |
|
Enforcement
Regulations |
|
Rebuttal
to IRS "The Truth About Frivolous Income Tax Arguments" Report |
|
Rebuttal
Cong. Research Service Report 97-59A: "Frequently Asked Questions
Concerning the Federal Income Tax" |
|
Three
Elements that can Render a Court Ruling Invalid |
|
U.S.
Attorney Manual Section 9-111.000: Forfeiture/Seizure |
|
State
income tax info |
|
Congressional
Research Service (CRS) Reports |
| 3.
CITIZENSHIP |
|
Tax Deposition Questions, Section 14: Citizenship |
|
Citizenship
Status v. Tax Status |
|
You're
not a "citizen" under the Internal Revenue Code |
|
You're
not a "resident" under the Internal Revenue Code |
|
"citizen"
defined |
|
"US
citizen" defined |
|
Why
you are a "U.S. National" and not a "U.S. citizen" |
|
Proof
that "U.S. nationals" are "nonresident aliens" |
| 4.
FEDERAL LAW |
| 1868 |
US
Code Annotated: 13th Amendment -(196
KBytes) 2002
edition. Addresses slavery in relation to taxation |
| 1868 |
US
Code Annotated: 14th Amendment -(625
KBytes) 2002
edition. Addresses due process |
| 1913 |
US
Code Annotated: 16th Amendment -(1.07
MBytes) 2002
edition |
| 1913 |
Federal
Reserve Act, 38 Stat. 251-275, 690-691 -(2.5
MBytes) |
| 1928 |
26
U.S.C.A. 954 1928 Edition, Gross Income-
(2.06 MBytes) |
| 1928 |
26
U.S.C.A. 958 1928 Edition, Nonresident Alien, Gross Income-
(288 KBytes) |
| 1935 |
26
U.S.C.A. 22 1935 Edition, Gross Income -(5.17
MBytes) |
| 1939 |
53
Stat 1: 1939 Code Enacted into Law and all prior Internal Revenue Laws
Repealed -(145 KBytes) |
| 5.
SUPREME COURT |
| 1795 |
Penhallow v.
Doane's, 3 Dall. 53-government |
| 1795 |
Talbot v.
Janson, 3 U.S.133-citizenship and allegiance |
| 1796 |
Hylton
v. U.S., 3 U.S.171-direct
taxes |
| 1803 |
Marbury
v. Madison, 5 U.S.137-rights |
| 1818 |
U.S. v. Bevans, 16
U.S.336-federal
jurisdiction |
| 1856 |
Dred
Scott v. Sandford, 60 U.S.393-citizenship |
| 1872 |
Slaughterhouse
Cases, 83 U.S. 34-U.S.
citizenship |
| 1874 |
Minor
v. Happersett, 88 U.S. 162-citizenship,
voting |
| 1875 |
U.S. v.
Cruikshank, 92 U.S.542-U.S.
citizenship |
| 1881 |
Kelly
v. Pittsburgh, 104 U.S. 78-property
taxes not allowed! |
| 1883 |
Butchers' Union Co. v. Crescent City Co.,
111 U.S. 746-labor
as property |
| 1884 |
Juilliard
v. Greenman, 110 U.S. 421-legal
tender cases |
| 1884 |
Elk
v. Wilkins, 112 U.S. 94-citizenship |
| 1886 |
Yick
Wo v. Hopkins, 118 U.S. 356-sovereignty |
| 1892 |
Boyd
v. State of Nebraska, 143 U.S. 135-U.S.
citizenship |
| 1894 |
Caha v. United States,
152 U.S. 211-federal
jurisdiction |
| 1895 |
Pollock v. Farmer's Loan and Trust Company,
157 U.S. 429, 158 U.S. 601-income
taxes |
| 1898 |
U.S.
v. Wong Kim Ark, 169 U.S. 694-citizenship |
| 1900 |
Knowlton v. Moore,
178 U.S. 41-inheritance
taxes, uniformity |
| 1901 |
Western
Union v. Call Pub. Co., 181 U.S. 92-common
law |
| 1901 |
Downes v. Bidwell,
182 U.S. 244-constitutional
rights |
| 1904 |
Spreckels
Sugar Refining Co. v. McClain, 192 U.S. 397 -doubt
and burden of proof |
| 1905 |
Clyatt
v. United States, 197 U.S. 207-slavery |
| 1906 |
Hale v. Henkel,
201 U.S. 43-personal sovereignty |
| 1909 |
U.S.
v. Delaware & Hudson Co., 213 U.S. 366-conflict
of statutes with constitution |
| 1911 |
Flint v. Stone Tracy Co.,
220 U.S. 107-taxes |
| 1912 |
Pacific
States Telephone and Telegraph Co. v. State of Oregon, 223 U.S. 118-definition
of "republican form of government" |
| 1913 |
Stratton's
Independence v. Howbert., 231 U.S. 399-definition
of "income" |
| 1914 |
Weeks v. U.S.,
232 U.S. 383-illegally
obtained evidence |
| 1914 |
United
States v. Bennet, 232 U.S. 299, 307-federal
government may tax U.S.** citizens outside its geographical jurisdiction |
| 1916 |
Brushaber vs. Union Pacific Railroad,
240 U.S. 1-income
taxes are EXCISE taxes |
| 1916 |
Stanton v. Baltic Mining,
240 U.S. 103-16th
amendment "conferred no new powers of taxation" |
| 1917 |
Gould
v. Gould. Co., 245 U.S. 151-definitions
in and interpretation of tax laws |
| 1918 |
Doyle
v. Mitchell Bros. Co., 247 U.S. 179-definition
of "income" |
| 1918 |
Peck v. Lowe,
247 U.S. 165 -income
taxes |
| 1920 |
Evens v. Gore,
253 U.S. 245-
Keycite
on this case
-income taxes unconstitutional! |
| 1920 |
Eisner v. Macomber,
252 U.S. 189-income
taxes |
| 1922 |
Bailey v. Drexel Furniture Co.,
259 U.S. 20-employment
law |
| 1923 |
Meyer
v. State of Nebraska, 262 U.S. 390-meaning
of "liberty" |
| 1924 |
Cook v. Tait,
265 U.S. 47-income
taxes |
| 1930 |
Lucas v. Earl,
281 U.S. 111-income taxes |
| 1933 |
O'Donohue
v. United States, 289 U.S. 516-jurisdiction
of federal courts |
| 1935 |
Railroad Retirement Board v. Alton Railroad Company,
295 U.S. 330-labor
law |
| 1935 |
Colgate
v. Harvey, 296 U.S. 404-U.S.
citizenship is paramount over state citizenship |
| 1936 |
U.S.
v. Butler, 297 U.S. 1-proper
role of courts |
| 1936 |
Wheeling
Steel Corp. v. Fox, 298 U.S. 193-affect
of 14th amendment on taxation |
| 1937 |
Helvering
v. Davis, 301 U.S. 619-Social
Security taxes |
| 1937 |
Chas
C.Steward Machine Co. v. Davis, 301 U.S. 548-taxation
of occupations of common right, social security |
| 1938 |
Erie
R. Co. v. Tompkins, 304 U.S. 64-state
sovereignty, diversity of citizenship |
| 1938 |
Hassett v. Welch,
303 U.S. 303-"taxpayer"
rights (don't be a "taxpayer"!) |
| 1938 |
Wright
v. U.S., 302 U.S. 583-"whatever
source derived" in 16th amendment |
| 1939 |
O'Malley v. Woodrough,
307 U.S. 277-income
taxes |
| 1945 |
Hooven & Allison Co. v. Evatt,
324 U.S. 652-definition
of "United States" |
| 1947 |
U.S.
v. Silk, 331 U.S. 704-social
security legality |
| 1952 |
Schwartz
v. Texas, 344 US 199-conflict
between federal and state jurisdiction |
| 1955 |
Commissioner
v. Glenshaw Glass Co., 348 US 426-taxbaility
of sources |
| 1959 |
Flora v. United,
362 US 145-income
taxes are VOLUNTARY |
| 1960 |
U.S.
v. Mersky, 361 US 431-importance
of implementing regulations |
| 1961 |
James v. United States,
366 US
213, p. 213, 6L Ed 2d 246-income
taxes |
| 1967 |
Afroyim
v. Rusk, 387 U.S. 253-citizenship |
| 1969 |
Sniadach
v. Family Finance Corp., 395 U.S. 337-wage
garnishments absent due process |
| 1970 |
Brady v. U.S.,
397 U.S. 742 at 748-waivers
of constitutional rights must be knowing, deliberate acts |
| 1971 |
Bivens
v. Six Unknown Federal Narcotics Agents, 403 U.S.388-suing
government agents for violating rights |
| 1975 |
Garner v. United States,
424 U.S. 648-tax
returns |
| 1978 |
Central Illinois Public Service Co. v. United States,
435 U.S. 21-wages
are NOT income |
| 1982 |
United
States v. Lee, 455 U.S. 252-quitting
Social Security based on religious grounds is forbidden if not
self-employed |
| 1985 |
U.S. v. Doe,
465 U.S. 605-producing
tax records cannot be compelled |
| 1985 |
Heath
v. Alabama, 474 U.S. 82-dual
sovereignty betw. fed and state govts. |
| 1991 |
Cheek v. United States,
498 U.S. 192-good
faith belief, tax protesters |
| 1991 |
Hafer
v. Melo, 502 U.S. 21-liability of
public officers for wrongful acts outside their authority |
| 1992 |
United
States v. Williams, 504 U.S. 36-grand
juries |
| 1992 |
United States v. Burke,
504 U.S. 229, 119 L Ed 2d 34, 112 S Ct. 1867-income
must come from a "source" |
| 1992 |
Soldal
v. Cook County, 506 U.S.56-seizures |
| 1992 |
New
York v. U.S., 505 U.S. 144-citizenship |
| 1995 |
U.S. v. Lopez,
000 U.S. U10287-federal jurisdiction |
| 2001 |
U.S. v.
Hatter, No. 99-1978-taxes on
federal judges |
| 6.
FEDERAL CIRCUITS |
| 1921 |
Lawrence
v. Wardell, 243 F. 405 (1912)-proper
application of income tax |
| 1922 |
Long
v. Rasmussen, 281 F. 236 (1922)-Concept of
"nontaxpayers" |
| 1925 |
Sims
v. Ahrens, 271 S.W. 720 (1925);
Keycite-Taxes
on occupations of common right |
| 1934 |
Higley
v. Commissioner of Internal Revenue,
69 F.2d 160
(1934)-liability for tax required in statute |
| 1937 |
Davis
v. Boston, & M.R.Co. 89 F.2d 368 (1937)-Social
Security |
| 1940 |
Union
Trust of Pittsburgh v. Commissioner of Internal Revenue, 115 F.2d 86
(1940)
-(382 KBytes) meaning of "income". We and the Supreme court both
disagree with this and prove in our Hoax book why they are wrong.
Article cited in the Annotated
16th Amend under "FEDERAL LAW", section 3 above" |
| 1943 |
Helvering
v. Edison Bros. Stores, 133 F.2d 575 (1943)
-Treasury
can't redefine or broaden the definition of "income" beyond that
in statute |
| 1947 |
United
States v. O'Dell (1947)-levies and
"notice of levies" |
| 1961 |
Botta
v. Scanlon, 288 F.2d 504 (1961)-Lack of
assessment authority of IRS |
| 1962 |
Luhring
v. Glotzbach, 304 F.2d 560 (4th Cir 05/28/1962)-Part 601 regs are not
binding on the IRS as law |
| 1967 |
Brafman v. United
States, 384 F.2d 863 (5th Cir. 1967)-collection cannot commence until
assessment certificate is signed by assessment officer
|
| 1972 |
United
States v. Malinowski, 347 F.Supp. 347 (1947)-false
withholding exemption certificate |
| 1980 |
Einhorn
v. Dewitt, 618 F.2d 347 (5th Cir. 06/04/1980)-26 CFR 601 regulations
are not binding on either the IRS OR "taxpayers" |
| 1982 |
United
States v. Will, 671 F.2d 963 (1982)-IRM does not confer rights upon
"taxpayers" |
| 1984 |
Lovell
v. United States, 755 F.2d 517 (7th Cir., 12/18/1984)-unsigned returns
count as returns |
| 1985 |
CWT
Farms Inc. v. Commissioner of Internal Revenue, 755 F.2d 790 (11th Cir,
3/19/1985)-taxpayers can't rely on Treasury or IRS publications |
| 1987 |
Boulez
v. C.I.R. , 258 U.S. App. D.C. 90, 810 F.2d 209 (1987)-oral agreements
or advice by even an IRS director are not binding |
| 1987 |
U.S.
v. Ward, 833 F.2d 1539 (1987, 11th Cir)-ruling against the claim that
U.S. only has jurisdiction inside federal zone |
| 1990 |
Tuccio
V. Commissioner, No. 90 Civ. 0501 (1990) |
| 1991 |
U.S. v. Hicks,
947 F.2d 1356 (1991)-Paperwork Reduction Act relevancy |
| 1994 |
In
Re. Charles A. Weatherly, 169 B.R. 555 (1994)-(757 KBytes) case about
"income" and "employees" definition |
| 1995 |
Granse v. United States, 892 F.Supp. 219-(32 KBytes) requirement for
implementing regulations |
| 1998 |
Used
Tire International v. Manual Diaz-Saldana, No. 97-2347-(26 KBytes) definition of
"Secretary of Treasury" |
| 2003 |
Perdmomo-Padilla
v John Ashcroft, No. 01-71454-(74 KBytes) meaning of "national of
the United States" |
