“And it came to pass in those days that there went out a decree from Caesar Augustus that all the world should be taxed. And all went to be taxed, everyone to his own city. And Joseph also went up from Galilee, out of city of Nazareth, into Judaea, unto the city of David, which is called Bethlehem; to be taxed with Mary his espoused wife, being great with child. And so it was, that, while they were there, the days were accomplished that she should be delivered. And she brought forth her firstborn son, and wrapped him in swaddling clothes, and laid him in a manger; because there was no room for them in the inn”- in the Gospel according to St. Luke, in Chapter 2.
Glenn Beck spent an hour the other day talking about our God-given rights. I’m here to talk the nitty-gritty on how to get our God-given rights back; how, once again, to make an American ideal our reality.
The Commissioner of Internal Revenue, in the case of Joseph W. Smith, Jr., Petitioner (me) v. Commissioner of Internal Revenue, on appeal from the U. S. Court of Appeals for the Ninth Circuit, in the U. S. Supreme Court in the October term of 1980, citing Brushaber v. Union Pac. R.R. as an authority for taxing me out of house and home, the Commissioner stated in his Memorandum for the Respondent that I had no basis to claim the income tax is an unconstitutional confiscation of property without due process of law. We will now discuss the Commissioner’s claim.
In that I had a personal stake in the outcome, my very existence, this “tax protester” was permitted by law to take my issue to the Supreme Court. I did not go to jail, as the press was reporting at the time that I protested. Also, please take note that the obviously biased federal judiciary at the time of my tax protest, who was telling the press that I was a “spurious constitutional objector,” I was not; I was the protector of the law, the Commissioner a lawless, lying fraud protected by a federal conspiracy against the American people.
The fact that I was before the Supreme Court with a personal stake in the outcome, my existence, with the claim that the income tax is confiscatory, questions the makers and keepers of the law. They are not as powerful as they try to make you think they are. I’m not a lawyer, but I made it my business to know the law. Neither government lawyers, the press, judges, nor politicians could stop me. I ask you, could, or would a lawyer have done as much for you? Never! A lawyer told me, right or wrong, it is best to pay the IRS all that it demands. What I did was a do-it-yourself thing, the unexpected. Nobody is as concerned for your existence as they are for their own. Consequently, tax and spend in America is a wheel of fortune. Thanks to America’s lawyers, the IRS is permitted to grab the existence money of the meek. Lawyers only take the tax cases of millionaires. They get tax breaks. Thanks to America’s lawyers, the whole system has been turned upside down. Only you and I can turn it right side up.
It’s always the meek who get taken. That was my case, and for that reason I was going to prove my case, whatever it took. My question to you: Is your government your servant or your master? If you allow your government to kick your butt, you are its slave. With this in mind, and my question—is the income tax confiscatory—if you hope to keep your liberties, it is essential that you know what your government is claiming. Don’t be stupid! Washington knows full well what it is doing to your rights. Let your representatives know, if you agree with me, that you are not going to take it anymore, and stand behind it.
“No basis to claim the income tax is unconstitutional” means no reason. Ha! This tax collecter is a boot licking jerk, doing the will of Congress. “Without due process of law” means I was claiming I was not heard in a meaningful way in a meaningful place. Well, my dear friends, please allow me to give you a few of the facts of my case, and then decide if the federal judiciary is loyal to the Constitution or conspiring with Washington’s lawless bandits to grab every right you have.
A renegade federal tax collector cited Brushaber as his authority to rip me off. Brushaber, in part: “Under the seeming exercise of the taxing power, the taxing statute is so arbitrary as to compel the conclusion that it was not exaction of taxation, but the confiscation of property, or is so wanting in basis for classification as to produce such a gross and patent inequity as inevitably to lead to the same conclusion.”
This excerpt from Brushaber doesn’t take a Philadelphia lawyer to understand. The Commissioner was lying when he cited Brushaber as his authority. He knew, absolutely, that he no authority, and so did the judges I appeared before. The scum bags did this to me because they knew I was out of sight, out of mind. What they did, actually, was to hang themselves with their own rope.
The Commissioner stated that my charges of fraud and harassment by the IRS were similarly without merit, claiming the charges were based on an error made by the IRS. If what the IRS did was in error, then your liberties are zero, but an error is exactly what the federal judiciary called it. My case was well documented. I was dismissed by the Supreme Court without one word. When you know the facts, you will know the reason why. One word by the Supreme Court in favor of the Commissioner would have been a lie.
Does the Supreme Court have the authority to ignore the lawless acts of your government? Not according to The Palm Beach Post. I took my record to The Post. An investigation was made. The following are excerpts are from a front page story in The Palm Beach Post.
“Holger Euringer, IRS public relations officer in Jacksonville said last week that the agency had been wrong all along and that Smith soon would receive a letter of apology from the IRS district director.”
Congress held hearings on IRS foul play. The victims who testified were hidden from public view. The Commissioner said he would take care of the problem. Did he? I received no apology from the district director. I received a warning letter. The Commissioner attempted to take our home, claiming we owed $35,000 in unpaid tax, penalty and interest. After I went to my congressman with the facts, it turned out to be an error. Put yourselves in our place, senior citizens left homeless by an IRS error. Euringer: “We did make numerous mistakes in the collection procedures. . .We did not intend in any way to harass or intimidate him, but I can see why he might have that impression.” Can you believe this could ever happen in America?
The Post: “Court documents, IRS letters and Smith’s files tell a chilling story of IRS bumbling that began in 1975 when the agency disagreed with Smith on how much he owed in 1973 and 1974 taxes. . .Smith disagreed so the IRS took out of money he was owed in rebates as a result of business losses in other years. Smith filed suit, but the government kept the money until just before the 1978 hearing in the U.S. Tax Court, when IRS officials admitted the assessment was inaccurate, according to court records.”
“Euringer said the IRS is not allowed to withhold refunds pending the outcome of court cases unless the total amount is applied to taxes owed.” Euringer: “If what he said is correct, we were wrong.”
What I said was that my business enterprise was on the rocks; my wife was divorcing me; everything I had was tied up in a divorce trial, and I was working on a minimum paying job, giving 20 percent of my meager wages in withholding tax. I couldn’t pay my rent. I was locked out because the IRS withheld my rightful refund money.
I’m a World War II veteran. I was a combat rifleman in Nazi Germany. I risked my life so you could be free. The tax collector lawlessly put me on the street. After the fact, the IRS: “We were wrong.”
The Post: “Then in 1980, the IRS took a second look at Smith’s 1973 and 1974 tax returns and said he owed $2,556 plus interest. The IRS took that money out of proceeds from the sale of a condominium in Portland, OR.”
“Smith said he told the IRS about the previous tax court decision and said he didn’t owe the money. The IRS stuck by its decision, and he filed a refund claim for the $2556, which he said the IRS failed to answer.”
The Post left out the fact that the U. S. Court of Appeals for the Ninth Circuit rejected my claim that the income tax was unconstitutional by reason that Congress had allowed the tax collector to be above the law.
Appeals Court Goodwin, Sneed, and Reinhardt: “Despite the fact that the amount of taxes owed by the taxpayer may be less than the amount the United States must spend to collect that amount, this is a case in which the excess should be expended to validate once more the legitimacy of the federal income tax.”
Goodwin, Sneed, and Reinhardt were given irrefutable evidence that the IRS had thumbed its nose at the Tax Court’s order—evidence that the IRS confiscated my lawful property. The Commissioner did not defend what he did. He did not even mention it. It isn’t wrong unless the government admits it is wrong. Isn’t this something to be concerned about? The IRS was only wrong after being exposed to the world what it did to this one taxpayer. What about you? Goodwin, Sneed, and Reinhardt, because those three skunks under the woodpile could, they made a sham out of America’s system of justice. Where was the ACLU? They aren’t lawyers. They are unconscionable scammers. My life, liberty, and property didn’t mean any more to those judges than a Jew’s life meant to Nazi Germany’s judges. Next it will be your life. You will never hear from a lawyer what I’m revealing. Leave the kind of government in place, my friends, and your lives will be meaningless soon enough. Your life, liberty, and property are yours to defend. Nobody else is going to protect you.
“In 1983, Smith filed suit in U. S. District Court in West Palm Beach to get the money back. But before the case could go to trial, according to documents from the tax division of the U. S. Justice Department, the division declared the $2556 assessment a wrongful levy.”
The Justice Department declared the $2556 assesment a wrongful levy, after the fact. The Court of Appeals saw no evil in the IRS ignoring the Tax Court order and the Supreme Court dismissed me without a word.
The Post wanted to know why this. The following was the answer. “Kayla Lettow, a tax auditor with the examination section of the agency’s Problems Resolution Office, said last week that the assessment was dropped because Oregon IRS revenue officer W. J. Manderfeld incorrectly analyzed Smith’s tax liability.” Is that an answer? Why didn’t the system correct the wrong? There is only one answer. The system is corrupt through and through. The IRS has to go.
The Taney Court held that Dred Scott, an escaped slave who was captured by a bounty hunter, was a white man’s property. America’s slaves were freed. The reason the IRS is above the law is because Franklin D. Roosevelt left the American people with the idea that government has a duty to us. Anything government deems good for all is good. The courts disallow any question. It doesn’t take a rocket scientist to know what is going on in today’s America. The same expedience that allowed Dred Scott to be a white man’s property now allows taxpayers to be government property. Justice Brandeis: “Property is only a means. It has been a frequent error of our Court that they have made the means the end.” The courts see IRS error as good. If the end is good, the means are good. Only you can change that. It was the same Oregon Problems Resolution Office—probably W. J. Manderfeld—who claimed we owed $35,000 in unpaid tax, penalty, and interest.
The Post: “On Nov 5,” after having refunded the $2556 wrongful levy, “the IRS issued a notice to Barnett Bank of Palm Beach saying it wanted the $960 in Smith’s bank account because he owed $961.70 on his 1974 return. Euringer said the Nov. 5 bank account levy was a mistake.”
In light of Brushaber , the tax collector’s stated authority to tax me, taken with the facts, did I have “no basis” to claim the income tax is unconstitutional? According to due process of law, another way of saying governmental fairness, did I have a meaningful hearing in a meaningful place? Yep, anything the government and courts deem good is good. You have no God-given rights.
Miracles never cease. Render unto Caesar what is Caesar’s and to God what is God’s. Jesus said, Blessed are they which do hunger and thirst after righteousness: for they shall be filled. We must come to regard that which is human as a bigger than life cause. I did. My reward has been to see all of my dreams fulfilled. To the 100 million Tea Party members, Merry Christmas, Happy New Year; may your dreams come true.
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