NoSSN - UPDATES:

June 13, 2000

The Tax Freedom 101 Report
*Updates* - *News* - *Information*
- June 13, 2000 -
The Constitutional Revival Movement's News Source
This weekly html format e-newsletter contains:

UPDATES:
* A Question from a Subscriber
* E-file? or E-gad! - DCN Digital Chains Now

NEWS:
* Liberty Works Radio Network Using CommandCast

INFORMATION:
* Invoking and Applying the Rules of Evidence at Non-Jury Hearings

Dear Netizen: Are you enjoying The Tax Freedom 101 Report? You are. Great! Then why don't you recommend this newsletter to a friend or two. They don't have to be a crazed liberty-lovin "extremist" like you and me - even raging communists enjoy reading our newsletter! The forward button is just a click away...

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Asset Protection, Estate Planning, Judgment Proofing and more!

UPDATES:
* A Question from a Subscriber
The following question comes after updating this list regarding the availability of document 6209 at the Electronic Freedom of Information Act Reading Room. The link to document 6209 at the FOIA Reading Room is available at our egroups web site under the Links section here.

Question: What's a 6209 used for? Really?

Answer: Dear * * * *:

The 6209 is a decoder document for the IRS computer generated Individual Master File (IMF). The IMF records all Taxpayer activity. The IMF is first established when a return is made by a Taxpayer. If a person never files a return an IMF is never created. However even if just one return is processed by the IRS on behalf of a Taxpayer the IMF is established and there is a permanent record of all Taxpayer activity. The Taxpayer's IMF can be obtained from the IRS under the Freedom of Information Act. It is known as a FOIA request.

Some members who join our association request a decoding of their IMF. Members may wish to see if they are under criminal investigation, or document how the IRS had entered phony business transaction computer codes into the system of records to establish a liability for income taxes.

See the following video link below for further explanation. This is the summary of tape 4 of our six tape series Just The Facts. Requires RealPlayer.

TAPE IV. MISAPPLICATION AND FRAUDULENT ASSESSMENT PROCESS
(This tape is a powerhouse.) IRS agents ignore proper assessment procedures. The IRS computer must be "tricked" because it is programmed to comply with the written law. IRS computer Master Files and Document Locator Numbers (DNL’s) are explained in detail. How judges assist the IRS in court. The importance of OMB numbers is explained. The difference between "income" and "employment" taxes is clearly explained. Employers are not required to apply for Employer Identification Numbers.

The entire Just The Facts six tape video summaries can be found on our Audio/Video Clips Page here.

* E-file? or E-gad! - DCN Digital Chains Now
We have received requests on where a person might obtain copies of the IRS document 8453-OL U.S. Individual Income Tax Declaration for an e-file On-Line Return from our previous news story: E-file? or E-gad! - DCN Digital Chains Now. You can find the document in an Adobe Acrobat PDF file at our egroups web site under the FILES page. To access this document you must subscribe separately here.

NEWS:
* Liberty Works Radio Network Using CommandCast
Liberty Works Radio Network is using the highest quality Internet broadcast application available. Besides reaching the country via its affiliated AM and FM radio stations across the country LWRN is making a serious impact on the Internet.

More and more people are entering the realm of the Internet for their daily news instead of relying on the main-stream slant. Since this is the case, quality in both news and sound is now being delivered to your computer right in the comfort of your home or office with absolutely no static.

If you have a web site why not place a link to the LWRN CommandCast live feed on it today. Your visitors could be kept abreast of the latest news without leaving your web site, and would add credibility not only to your web site but to the Constitutional Revival Movement by way of this new dynamic Internet experience.

INFORMATION:
* Invoking and Applying the Rules of Evidence at Non-Jury Hearings
The following article was mailed to all members of the Save-A-Patriot Fellowship via the members assistance program back in April of this year. Non-members do not have access to much of the information and cutting edge education provided by the fellowship. In the coming months we hope to reproduce other articles from the case work department and paralegals of the Save-A-Patriot Fellowship and make them available through the Tax Freedom 101 Report.

THE LIBERTY TREE
Vol. 3 Number 4 - April 2000

Invoking and Applying the Rules of
Evidence at Non-Jury Hearings
By Jim Kerr, SAPF staff paralegal

If you are a litigant representing yourself in court at a non-jury hearing where evidence is being entered into the record, it is important to know when and how to object to a question, and when to move to strike evidence or testimony.

To begin, Black's Law Dictionary, 5th ed. Defines the word, "objection" in part:

Objection. The act of a party who objects to some matter or proceeding in the course of a trial or an argument or reason urged by him in support of his contention that the matter or proceeding objected to is improper or illegal. Used to call the court's attention to improper evidence or procedure. Such objections in open court are important so that such will appear on the record for purposes of appeal See Federal Evidence Rule 103(a)(1); Federal Rules of Civil Procedure Rule 46.

Objections are taken upon particular grounds, including, "immaterial," "irrelevant," "hearsay," "the witness has not been sworn in," "non-responsive" "calls for a conclusion or opinion," "leading," "incompetent," "asked and answered," "harassing the witness," "argumentative," "overly broad" "ambiguous" "inflammatory" "time-consuming," "calls for a narrative," etc. (I once heard Perry Mason object on the grounds that the prosecutor was "hoisting a petard.") In general, there are two categories of objections: objections to the form of the question; and objections to the substance of the evidence offered. This article shall deal with the latter.

Objections going to the substance of the evidence involve the entire law of evidence. In federal courts, these laws are found in the Federal Rules of Evidence §§ 101 through 1003. Each state has its own rules of evidence.

Objections serve two purposes: preventing impermissible evidence from being entered into the record; and to preserve for appellate review whatever error was committed by the judge.

Most jurisdictions, including the federal (Fed. R. Evid. 103), require that you state at least one ground to support your timely objection. [Massachusetts is one exception.] Statement of the ground is necessary to preserve the right to argue on appeal that the court erred in filing on an objection. It is fundamental that a rule of evidence is waived unless asserted.

The time to object is short. It should be made at the first available opportunity, which normally means the moment the objectionable testimony is given or evidence is produced. Objections are likely to be better if you anticipate them. Analyze your opponent's case. Think about the witnesses through whom objectionable evidence may be offered. Anticipation gives you an edge in objecting. In this case, the correct procedure is to object, and then move to strike, stating your grounds.

Elihu Root is quoted by Wigmore as saying that, according to his observation, "there are about twenty objections to the admission of evidence in a trial in an American court to one in an English court." 1 J. Wigmore, Evidence, p. 269 (3 ed. 1940). As such, few members will be able to know every ground upon which an objection may be taken.

Nevertheless, it is important that we know some of the more important ones. I will define a few, then give an example of taking the objection; I will use a fictitious scenario of an IRS action to enforce an IRS summons. The IRS is the Petitioner, and the member is the Respondent.

Objection:

Hearsay. A statement, other than one made by the declarant while testifying at the trial or bearing offered in evidence to prove the truth of the matter asserted. Fed.R.Evid. 801 (c).

Example:
Asst. Atty. Gen.: "Your honor, Mr. Freeman has a tax liability for tax year 1992 that..."

Member: "Objection! Hearsay. Move to strike."

In this case, the government attorney had no direct knowledge whether or not the member had a tax liability for 1992. Only the assessor could have direct knowledge of this. It must be stricken from the record, as a matter of law.

Objection:
Oath of Affirmation. Before testifying, every witness shall be required to declare that the witness will testify truthfully, on oath or affirmation administered in a form calculated to awaken the witness' conscience and impress the witness' mind with the duty to do so." Fed.R.Evid. Rule 603.

Example:
Asst. Atty. Gen.: "Your honor, Mr. Freeman has a tax liability for tax year 1992 that..."

Member: "Objection! The witness has not been sworn in. Move to strike."

In this case, the government attorney was not sworn in, and so his testimony cannot constitute admissible evidence. Such testimony must be stricken.

Objection:
Definition of 'Relevant Evidence. "Relevant evidence" means evidence having any tendency to make the existence of any fact that is of consequence to the determination of the action more probable or less probable than it would be without the evidence. Fed.R.Evid. Rule 401.
... and...
Relevant Evidence Generally Admissible' Irrelevant Evidence Inadmissible. All relevant evidence is admissible, except as otherwise provided by the Constitution of the United States, by act of Congress, by these rules, or by other rules prescribing the Supreme court pursuant to statutory authority. Evidence which is not relevant is not admissible. Fed.R.Evid. Rule 402.

Example:
Asst. Atty. Gen.: "Your honor, Mr. Freeman is a tax protester..."

Member: "Objection! Immaterial! Move to strike."

In this case, whether you are or are not a "tax protester" is not material to the case, because whether the IRS summons should be enforced is unaffected by issue of fact. Any factual elements which would serve to prove or disprove that you are a "taxpayer" who may be liable for a tax that hasn't been paid, is all that is material.

Example:
Asst. Atty. Gen.: "Mr. Freeman, are you a tax protester?"

Member: "I object, your honor. Immaterial!"

In this case, the question is improper because it is irrelevant. Frequently, questions, testimony and other evidence are objectionable for several reasons, as we've seen here. Space does not permit giving further examples, but you can see how it works.

In the previous issue of the Liberty Tree, we discussed the importance of having all the relevant items of material fact introduced into the record, so that it can dovetail with the relevant statutes to make a good claim. In member Steve Love's case, the Plaintiff, Mr. Spotts of the Lancaster Co. Tax Collection Bureau, failed to establish in the record that Mr. Love was over the age of 15, a crucial element of the case, since the tax act did not apply to those who were under 16 years of age. Similarly, we want to weaken the government's case (in our example) for failure to enter into the record all the material factual elements necessary to support its case; and objecting to improper evidence is a very useful and important strategy for accomplishing this. Therefore, it is worth becoming acquainted with the rules of evidence of your jurisdiction before you go into court.

Besides knowing how to take objections and moving to strike, there is another part of the Federal Rules of Evidence that we must be mindful of:

Fed.R.Evid. Rule 301.

"In all civil actions and proceedings not otherwise provided for by Act of Congress or by these rules, a presumption imposes on the party against whom it is directed the burden of going forward with evidence to rebut or meet the presumption, but does not shift to such party the burden of proof in the sense of the risk of nonpersuasion which remains throughout the trial upon the party on whom it was originally cast."

This means that if you do not refute any material factual allegation, then that factual allegation is deemed to be true, even if it isn't. This is called the law of presumption. See also, Rule 8(d) of the Federal Rules of Civil Procedure. If there are contested issues of material fact, then the findings of fact might involve a jury. If a jury trial takes place, you might be able to win by making the jury loose faith in the government through skillful interrogation of government witnesses. But that is a topic for a future article.

Wishing you a tax-free day,
The TAX FREEDOM 101 Staff

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