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Against the Grain

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    Here is something to really make you think about what the IRS does with its criminal statutes. I am going to give you two examples that prove that the IRS has not a leg to stand on in court if you properly bring forth what I am about to show you. You have to remember that a penalty statute cannot be applied unless you violate another statute that specifically states that penalty statute.

Title 18 USC Section 842. This section starts out with "(a) It shall be unlawful for any person---." It is so long that you have to read it for yourself as it is four columns in Title 18. However, I will quote Title 18 USC 844 which states:

"Penalties.

(a) Any person who violates subsections (a) through (i) of section 842 of
this chapter shall be fined not more than $10,000 or imprisoned not more
than 10 years, or both.

(b) Any person who violates any other provision of section 842 of this
chapter shall be fined not more than $1,000 or imprisoned not more than
one year or both."

    It continues on for three more columns. Here is the statute that you must violate, laid out in the Penalty Statute describing the statute you must violate. Does any of the other penalty statutes in Title 26 come even close to this? Yes, and I will provide it for you.
 

"Chapter 72 Licensing and Registration.

Sec. 7001. (a) All persons undertaking as a matter of business or for
profit the collection of foreign payments of interest or dividends by
means of coupons, checks, or bills of exchange shall obtain a license
from the Secretary and shall be subject to the regulations enabling the
Government to obtain information required under subtitle A (relating to
income taxes) as the Secretary shall prescribe.

(b) Penalty for failure to obtain license.
For penalty for failure to obtain the license as provided for in this
section, see section 7231."

    Wow, what an admission that the regulations must be present that enables the Government to do what they have to do. Not only that, I ask the question, What is a bill of exchange? The federal Reserve note is a "bill of exchange" in commercial law and you can find a multitude of books of commercial law on this subject proving it to be so.

    Now section 7231 is in Chapter 75 Crimes and forfeitures. So knowing that the statute you violated has no penalties it tells you to "see section 7231." Does 26 USC 6001, 6011, 6012 have these words directing you to the penalty statute? NO! So here is 7231:

"Sec. 7231. Failure to obtain license for collection of foreign items. Any person required by section 7001 (relating to collection of certain foreign items) to obtain a license who knowingly undertakes to collect the payments described in section 7001 without having obtained the license therefore, or without complying with the REGULATIONS prescribed under section 7001, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both."

    I emphasized REGULATIONS because that is what is needed. So looking at the Parallel Table of authorities we see the following:

26 USC CFR

6901     27 Part 70

7011     27 Parts 19, 22, 25, 70, 194, 270, 285, 290

7025     27 Part 197

    There is no Statute 7001 nor a regulation, yet the statute specifically states a regulation shall be promulgated. Why doesn't 6001, 6011 and 6012 say there must be a promulgated regulation like the above statute? If the prosecution would bring forth the regulation when demanded what would it show? Would it show that there is none? Would it show, that if it was, it was sandwiched between all BATF Title 27 Statutes? Would the simple asking of the court that the prosecutor must produce the regulation destroy the case against you because under the Statutes, 6301, 6331-6343, 6651, and all the penalty statutes in the 7000 series sections are all AFT Title 27 CFR regs as listed in the LSA and the parallel Table of Authorities?

      Remember this is to make YOU think, not me because I already know the answers. Notice all seem to be connected to commercial activity of a specific nature. So I leave you with this section of Subpart B--DEFINITIONS. Section 72.11

"Commercial crimes. Any of the following types of crimes (Federal or
State): Offenses against the revenue laws; burglary; counterfeiting;
forgery; kidnapping; * * * and use of marihuana will be treated as if
such were commercial crime."

    Notice how nicely "revenue laws" is defined as a commercial crime. Do you have a contract or "license" such as stated in 7001 to be charged with an "income tax" crime in Chapter 75? Is that ever brought up in a tax case? This will definitely make you think, I hope.
 

Sincerely,
The Informer