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Against the Grain
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May 03, 2001
There are many fighting with the IRS on many distinct issues The following may be of interest to those running the gauntlet whether civil or criminal. Perhaps to those employers who have stopped withholding and are soon to face criminal prosecutions. I understand many have written the IRS for information yet the IRS in typical fashion refuse to answer- the following may enhance your defense .. ****** On April 26, 2001 The General Accounting Office (GAO) today released the following report: 1. Information Related to the Scope and Complexity
of the Federal Tax System. GAO-01-301R, April 6.
Printed copies of any of these items are available
from GAO's
****** This above document is 126 pages long, and addressed to the Joint Committee on Taxation. I briefly scanned this document. There are 27 questions attempted to be answered by the GAO on the Scope and Complexity of the Federal Tax System. Page 2 of GAO-01-301R, dated April 6 summarizes ..... The Internal Revenue Code (IRC) has 700 provisions that affect individuals 1,500 provisions that affect businesses the IRC
1.4 million words, as of May 2000
For 1999 there were 649 tax forms, schedules and
instructions -
GAO-01-301R, dated April 6, then lists all reported forms, schedules, instructions and publications. On Page 77 of GAO-01-301R, dated April 6 Question 10: How many income tax returns were filed unnecessarily in 1990, 1995 and 1999? "IRS considers returns that are not "legally required" and meet certain other criteria to be UNNECESSARY RETURNS. In particular, IRS consders a return to be unnecessary if it- * is filed by U.S. resident with income below filing threshold * reports zero tax liablity * includes no schedules ... * claims no loss or credit in a foot note (N5) 14% of all returns are not required Of course I take note of the operative term "legally required" and the question always asked by me is which statute requires and what is the required return - no reply by IRS Of course this report does not take into consideration the above question or the FACT (1997 Congressional testimony) that the even the United States Congress does not understand the IRC. This raise a looming question - how can anyone else be held civilly or criminally liable to a body of law so immense and complex the IRS itself does not understand? This GAO report in and of itself stands for that proposition and is evidence thereto.
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