November 5, 2002
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The


Report

http://www.taxfreedom101.com
A Weekly Internet Publication

- November 5, 2002 -

The Constitutional Revival Movement's News Source



UPDATES:

-
Welcoming New FRNS State Managers

NEWS:

-
Road Rally Ready for Results
-
Lawyer and Patriot Makes His Case
-
Free State Project Numbers Mount

INFORMATION:

-
The Cross, Mirror, Stake, and now... the Tape Recorder!

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Tax Freedom 101 Report?

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- Noah Webster, Founding Father of American Education

Dear Netizen: Do you find the The Tax Freedom 101 Report interesting, useful, educational, or surprising? You do? Great! Then why not recommend this newsletter to a friend or two. They don't have to be a crazed liberty-lovin' "radical", heck even raging communists and everyone in between enjoys reading this newsletter! So spread the word, your email 'forward' button is just a click away! If you can't forward this newsletter can you support this work? If you appreciate this newsletter and find the information contained herein important consider donating a Federal Reserve Note* or two to keep the information coming. * FRNs are commonly and erroneously referred to as dollars.

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UPDATES:
- Welcoming New FRNS State Managers

The Fellowship Rendezvous Networking Service [FRNS] would like to welcome the following Fellowship State Managers to the fold, and thank them for volunteering for this most important project.
      Bryan Bankert, FSM - Indiana
      Tim Mills
      , FSM - Minnesota
      William Roberts
      , FSM - Utah
If you are a member of the Save-A-Patriot Fellowship you can begin fellowshipping, rendezvousing, and networking with other fellowship members in your home state. If you are unfamiliar with the tremendous benefits associated with the FRNS project please login at the 'Members Support' Center at Tax Freedom 101.com for further details.



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NEWS:
- Road Rally Ready for Results

We have kept our readers abreast of the We The People efforts in the past, and we will continue to do so from time to time. The last issue we reported on WTP efforts was in the
September 10th, 2002 edition under the news story 'Freedom Drive'.

The question still remains: Is the Republic lost? In the minds of an American public that doesn't know the basic difference between a democracy and a republic the answer is simple - yes, and underscore 'lost' for an overwhelming 99% of the American populace. Will the remaining 1% manage to get the government, yet more importantly the people to sit up and take notice of the truth behind the income tax? Will the media be present to report the events of Freedom Drive 2002 to our countrymen? Perhaps not, but the road rally is ready for results. Stay tuned!

      'Freedom Drive' event on schedule
      Group traveling to D.C. to press government for redress of grievances

      WorldNetDaily.com full story
      here.

- Lawyer and Patriot Makes His Case

Defense lawyer, patriot, Constitutional scholar, treaty and tax law expert Larry Becraft was the special guest of the Agitator Hour last week. Larry makes his case on gun rights, drivers licenses, enumeration [Social Security Numbers], taxes, administrative agencies, patriot mythology, and jurisdiction.

If you want a good overview of the pressing subjects in the Constitutional Revival Movement then this is a talk show you just don't want to miss. Archived for later convenient listening and personal edification, the Agitator Hour with special guest Larry Becraft can be heard here at the following streaming audio links:


Radio interview with Larry Becraft
Windows Media Player
version Real Player version


- Free State Project Numbers Mount

Perhaps the quickest growing libertarian idea to take hold in the
freedom movement is the initiative to take over an entire state by political means. To accomplish this goal of reclaiming a State from the clutches of the federal [read central] government will be done exclusively through numbers. By having a minimum of 20,000 liberty-oriented, politically active citizens relocate to a predetermined State that is favorable and conducive to a free society, an entire legislature can be captured by the people. They can then reassert Article X of the Bill of Rights. States being investigated by The Free State Project are the following: Alaska, New Hampshire, Wyoming, Delaware, Montana, Idaho, North Dakota, South Dakota, Vermont, and Maine. If this is a project that interests you, you can add your name to the ballooning list of Citizens looking to liberate themselves from their current federally subsidized nanny state, which is run more as a police state per the dictates of Big Brother's largess. For more on this principle and methodology of regaining inherent political power established by the Constitution, read 'Parting Company' by Walter E. Williams, who endorses the Free State Project.
      Parting Company
      A Minority View by Walter E. Williams, John M. Olin Distinguished Professor of Economics at George Mason University and frequent guest host of the Rush Limbaugh Show- Commentary available
      here.


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INFORMATION:
- The Cross, Mirror, Stake and now... the Tape Recorder!

Pull a tape recorder out of your hip pocket with the red light glowing at a IRS CDP Hearing
or other, and watch the corresponding IRS Revenue Officer swing his suit coat over his head while pleading for you to turn it off.

The following article on how to protect due process rights at an IRS Collections and Due Process Hearing or other comes from a recent issue of the fellowship's newsletter, The Liberty Tree. It was mailed to all members of the Save-A-Patriot Fellowship as part of the members assistance program known as the Victory Express!


THE LIBERTY TREE
Vol. 4 Number 9 - September 2002

IRS COLLECTION DUE PROCESS HEARINGS
by Norm Lehnhardt, Senior Staff Paralegal

Save-A-Patriot Fellowship


The IRS started granting Collection Due Process Hearings during 2002, wherein previous years Save-A-Patriot members routinely were denied hearings. This does not mean that the hearings granted are fair and follow due process procedures. The IRS is merely trying to give the impression that a member has been given a fair hearing, so as to preclude any liability on their part; for the IRS Restructuring Act of 1998 changed the rules of the game they were used to playing.

The IRS Restructuring Act (Public Law 105-206, 112 STAT. 685) became law on July 22, 1998, and various provisions of the Act are the reasons why the IRS is 'granting' hearings. A quick review of the Table of Contents for the Act provides some insight as to why the IRS is now willing to grant hearings.

Section 1203 of the Act details
Termination of employment for misconduct. It states that IRS employees can be fired for misconduct. Misconduct includes violation of individual Constitution rights -- denial of due process and other civil rights.

Sec. 1203 states in pertinent part:
      Subject to subsection (c), the Commissioner of Internal Revenue shall terminate the employment of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that such employee committed any act or omission described under subsection (b) in the performance of the employee's duties. Such termination shall be a removal for cause on charges of misconduct.
      (b) ACTS OR OMISSIONS--The acts or omissions referred to under subsection (a) are--
      (3) with respect to a taxpayer, taxpayer's representative, or other employee of the Internal Revenue Service, the violation of --

      (A) any right under the Constitution of the United States;
      ...(Emphasis added)
Subtitle E of the Act is entitled: Protections for Taxpayers Subject to Audit or Collection Activities. It contains the following sections: § 3401 which is titled Due process in Internal Revenue Service collection actions; § 3415 Taxpayers allowed motion to quash all third-party summons; and § 3417 Notice of Internal Revenue Service contact of third parties, and others that are less prominent but pertinent.

These provisions of the IRS Restructuring Act obviously cause IRS employees some concern. In an attempt to comply with the provisions of the Act and still not incriminate the offending IRS employee, an IRS Memo dated May 2, 2002, was issued instructing IRS employees that 'taxpayers' may no longer record hearings. The Memorandum states that: '[IRS] Counsel determined that IRC § 7521 was not applicable to Appeals [hearings].' This is merely the opinion of an IRS counsel, and must be in accordance with the law, IRC § 7521.

Only the Congress has the power to make law. Article I, Section 1 of the United States Constitution which states:
All legislative Powers herein granted shall be vested in a Congress of the United States, which shall consist of a Senate and House of Representatives. And Article I, Section 8, Clause 1 and 18 state in pertinent part: The Congress shall have the Power...To make all Laws which shall be necessary and proper for carrying into Execution the foregoing Powers...

Wherefore, we must examine § 7521 to see if IRS counsel opinion is in accordance with the intent of Congress. Section 7521 states in pertinent part:
      (a)(1) Recording by taxpayer
      Any officer or employee of the Internal Revenue Service in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax
      shall, upon advance request of such taxpayer, allow the taxpayer to make an audio recording of such interview at the taxpayer's own expense and with the taxpayer's own equipment. (Emphasis added)
This is the only LAW that applies to 'any in-person interview with any taxpayer relating to the determination or collection of any tax' and Internal Revenue Service employees are obviously subject to it. Procedures [and memo's] are NOT law, they are only guidelines and are naturally unlawful if not made pursuant to the LAW.

With this in mind let's get ready for our IRS Appeals Hearing. REMEMBER, the No. 1 Rule is to have your recorder on when you enter the IRS building or meeting room.

Here are some points to be aware of when going to an IRS Appeals Hearing.

A.
Before The Hearing

1. Whenever you get an IRS 'Notice of Intent to Levy' or other 'Notices' it is important to check for your appeal rights with the 'Notice.' Typically, you have only thirty days from the date of the letter to request a hearing. If you don't get the request in by thirty days you will loose your right to appeal to the US District Court AND collection will not be stayed. NOTE: collection is normally stayed while in the appeal process.

2.
SAPF's chief caseworker prepared a script to take to an appeals hearing. You will find it to be a very useful 'tool.' Practice with it beforehand.

3.
Take a tape recorder to the hearing, and make sure it has fresh batteries.

4.
Try to line up witnesses. Many people are afraid of the IRS. Thanks to the IRS Restructuring Act (Public Law 105-206, July 22, 1998) the IRS is now afraid of "US". Remember, § 1203 of this Act states that IRS employees can be fired for misconduct, for violations of individuals rights secured by the Constitution, such as denial of due process and other civil rights.

B. At The Hearing

1. Before going into the hearing: Have easily accessible: a copy of the script, Section 7521, your Request for Appeals letter and a tape recorder with fresh batteries.

2.
Go over the script so that it is fresh in your mind.

3.
Highlight the sentence in your Request for Appeals letter that states that you will record the hearing and bring witnesses.

4.
After entering the building and passing through the metal detector, turn on your recorder.

5.
Your tape recorder should be on when the IRS appeals officers meet you. Leave it on even though he or she orders you to turn it off. Make sure you get their name and IRS ID number. You can make this task simple by asking for their card.

6.
Show the appeals officer a copy of your Request letter and read the part that states that 'I plan to bring witnesses and record the hearing.' Ask the Appeals Officer if they received the letter dated (state the date of the letter). This is important to preserve the record for any appeal action.

7.
Ask them if they are familiar with § 7521, and then read paragraph (a) of § 7521 which states that you have a right to record. This is also important to preserve the record for any appeal action.

8.
Don't be intimidated! Remember, You called the hearing. The hearing is your right to due process of law.

9.
The IRS Appeals Officer may state that due to the May Memo they can't allow recording any longer. Rebut that allegation with paragraph (a) of § 7521. If they persist, ask to see the law that repealed § 7521. Remember, leave your tape recorder running. Don't turn it off!

10.
The Appeals officer may give you a choice of either having a hearing without it being recorded, or no hearing at all. In that case repeat paragraph (a) of § 7521, and state that you have a right to record and anything short of that will be Denial of Due Process of Law.

11.
The IRS will likely terminate the hearing. Hold fast to your position until the IRS terminates the meeting. Don't give up. Keep maintaining your rights. DO NOT terminate the meeting. Be sure to get everything on tape -- do not turn off the tape recorder no matter what they say.

12.
Read the script (if you get that far). Remind the appeals officer that YOU called the hearing. You have a right to a hearing pursuant to § 6330 and Amendment Five of the United States Constitution. If the IRS terminates the hearing you are being denied Due Process of Law.

C. After The Hearing

1. Write down everything that happened at the hearing, and request your witnesses to do the same. Do this as soon as possible so that you don't forget any important details. Turn your original notes into an Affidavit (SAP can help with this).

2.
Make a back-up copy of your tape, and keep the original in a safe place.

3.
Expect a 'Determination' letter from the IRS that states that you terminated the hearing. Your affidavits and tape recording can be used to rebut the outright lies stated in the determination letter.

As time goes on, and the truth is spread far and wide, it becomes harder for the IRS to abuse you -- together we will prevail.

Wishing you a tax-free day,
The Tax Freedom 101 Staff


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