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Feb. 2, 1998 - Bill Cooper
59:14
IRS – Levies and Liens
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Time Text
Light the power of the dawn.
Use the power of the time.
the earth's eternal and beautiful beauty is filled with water, sizzling water.
The earth's eternal and beautiful beauty is filled with water, sizzling water.
You're listening to the Hour of the Times.
I'm William Cooper.
Of course, it's always the Hour of the Time, but when you're listening to this broadcast, it's really the Hour of the Time.
We're going to be talking about taxes again today, folks.
I'm going to help set you free.
Now, the first thing I want to say is that I do not believe in doing anything that's unlawful, illegal, unconstitutional, any of that.
I am not a criminal.
And I pay all lawful and constitutional taxes which I am required to pay.
Most of you pay a lot of money out of your Earnings out of your wages that you don't have to pay.
You've volunteered yourself to give somebody else your money.
And that you do it simply because everybody else does.
Not because you know what you're doing.
Not because you're doing it from a point of fact.
Not because you understand the law or can even cite the law that says that you have to do it.
Of course, you had to do it of all, and some of you may have to do it.
I am not encouraging anyone to commit any unlawful, unconstitutional, illegal, or immoral, or unethical act.
On the contrary, I'm just going to help wake you up, and it's up to you to determine whether you are liable, lawfully, to file and pay income taxes.
Some people are.
Others are not.
And you're going to have to determine which category you fit into.
And I'm going to tell you right now, if you want to go right along with me, you can go to our website on the internet, which is Harvest-Trust.org.
That's Harvest-Trust.org.
On our home page, click on Internal Revenue Service, and then click on The Truth Behind IRS Lien Levy and Seizure.
This is written by Thomas F. Adams and we're going to be talking about this, folks.
And the reason I'm going here is because when I get on the air and say something, I get all these letters and all these things that say, you know, I made it all up.
So, I'm going to a place on the internet where you can all go elsewhere and you can see this right along with me.
And I'm going to tell you that I've researched this material years ago.
I don't know I don't know when this person did their research, but
everybody who does the research always comes up with the exact same answers folks.
If you do it, talk about it.
If you understand how to research the law.
I don't know when Thomas F. Adams came up with his, his, the results of his research,
but it's the exact same results that I and many others have discovered when we went
into the law to determine who is right, who is wrong, who's violent, who's bad,
who's dangerous, who's bad, and why.
Where do they say so?
Okay. It's very important that we start learning how to do these things, because if you don't,
I mean, just think, some of you are.
are up there in age.
You've done pretty well all your life, but you would have done a lot better.
Just think what you could have done if you had discovered years ago that you were not liable to file and pay income taxes and had been able to keep all of the money that you had worked for all of your life.
Now just think about that.
And think about all of those people out there who are just on the edge, could be living Comfortably and well, and maybe send their children to college, if they didn't have to pay out one third of what they make working.
And because they do, they're always on the verge of going down the tubes and they couldn't send their children to college without going heavily into debt and all of these kinds of things.
So, understand this.
And this broadcast is on tape, just in case you ever try to claim that I said anything other than this.
Some people are liable to file and pay income taxes.
The income tax is not unlawful, unconstitutional, or illegal.
It's just that most people don't understand it.
Some people are liable to file and pay income taxes.
Many people are not liable to file or pay income taxes.
I don't know who those people are.
I don't know where you fit into this.
You have to do the research yourself in the law.
I have already done my own research and I have determined under the law that I am not liable to file or pay the income tax.
And so I do not.
Haven't done it for a long, long time, folks.
Years.
Many years.
So this broadcast is about your rights.
Your rights, folks, are unalienable.
That means you can't be separated from them.
No one can take them away unless you give them away, and there are even those who claim that you can't give them away.
But that's not true.
You see, you can contract to do anything, including contract yourself into slavery if you want to, and that's what many of you have done.
Listening to this broadcast will not guarantee your rights, nor will it provide any kind of magic.
Which stops the IRS in its tracks.
If you take the information that I give you and use it to help open your mind and begin to ask some questions, then you may find some valuable information which should help the Internal Revenue Service to obey the law.
You do want to help your neighbors, don't you?
You can stop the Internal Revenue Service from taking your property.
Or you can get it back.
But it takes work and study, and you have to make sure that you understand the law, and you have to make sure that you fit into the category that enables you to do these things.
The price, ladies and gentlemen, that we pay for liberty is constant, never-ceasing vigilance.
If you're looking for easy answers, silver bullets, magic remedies, or any of those kinds of things, you're listening to the wrong broadcast.
And if you go to the webpage that I gave you on the internet, you'll be on the wrong webpage.
Because there are no easy answers.
There's no silver bullets.
There's no magic remedy.
A lot of people end up in trouble by following the advice of a so-called expert who has a magic silver bullet remedy.
And I've seen a lot of these people.
They go out and take your money.
They'll take $1,000, $2,000, $2,500, sometimes $25.
$1,000 and they'll give you a little stack of forms to tell you to fill them out and send them to the IRS and all your problems will be over.
That's not true.
You better stay away from that.
Unless you personally have studied the law and understand it, like I and many others have done, I advise you don't be messing around.
If you have studied it, you know what you're doing, you understand the law, you understand your status, who you are in relationship to that law, then By golly, you can make the law work for you, because that's what the law is there for.
Most people don't understand the law, don't know anything about it.
So the law usually ends up working against them, and it's worked against them by people who do know the law.
That's the whole difference between people who win and people who lose.
It's the people who win, know and understand the law, make it work for them, and people who lose don't have a clue.
Okay?
Now, I and many, many other people have studied this subject for many years.
We've come to one conclusion.
The successful people invariably become their own experts and don't take advice from anybody else.
That's why I'm telling you.
You have to do it yourself.
Don't take anything I say on this broadcast and think just because you heard it on this broadcast you can fill out some forms or make a couple of phone calls and get out of paying Income tax.
In the first place, you better discover whether or not you're liable to pay income tax.
In the second place, you better become conversant in the law enough that you can cite the law and argue your case so that the law will work for you instead of against you.
You should plan to become an expert.
And all I'm doing here is just giving you enough information, folks, to make you start asking questions.
And if you don't, that's okay with me.
I mean, if you want to give away one third of everything that you make in wages or however you get your money for the rest of your life, that's your business and it's no sweat off my back and certainly doesn't bother me.
You can volunteer if you want to.
Now, we're going to go click on this that says, In a Nutshell.
This is just to give you a little brief understanding.
Then we'll come back and we'll talk about some other stuff.
How many assumptions do people make without ever questioning their reasons?
When people see other people performing in a certain manner, they often, and usually, usually always, assume the action to be proper and will perform in like manner.
It's called the high school quick syndrome.
If you want to be in with the in crowd, you've got to act like the in crowd.
So you watch and you see what they do and then you act like that and you, you know, you put your finger in your cheek and you twist it around and they gag me like a spoon and pretty soon you're in, you know?
Isn't that the way it works?
Well, that's the way the high school I was at worked.
And I think that's pretty much the way all high schools work.
The smart children don't get caught up in that.
They develop their own personality and they develop their own interests and they go about their business and they usually end up interfacing with everybody.
And everybody wonders how they do it.
Simply by not being influenced by other people.
Well, if you're looking around and you're doing things just because other people do it or other people said you had to do it and you really don't know, you're just doing it because they said so or you saw them do it or you got scared or whatever, This is called, by the author of this webpage, Bridge Activity.
I call it the Sheeple Factor.
So he can call it the Bridge Activity, and when I refer to the Sheeple Factor, you know I'm referring to the same thing.
If you want to get nowhere, follow the crowd.
That's what sheep do.
Go up on the mountain, if you live here in the Round Valley, when they bring the sheep up, and watch what they do.
One sheep will go one land.
All the rest of the sheep will start following, and they'll all go that way, and then the dog will run around and turn a bunch of sheep, and they just follow everybody else.
And they would never get anywhere if the shepherd did not direct them to some specific point.
That's the sheeple factor.
Now, I want you to ask yourselves this question, folks.
Ask yourselves this question.
Do I perform simply because everyone else does?
Or are my reasons based in fact?
Now, wouldn't your mom be disappointed if you were an active participant in the Sheeple Factor?
I want you to keep an open mind to the possibility that your beliefs are based only on perceived truth and not facts at all.
It might be helpful for you to remember That people once believed the world was flat.
That sheeple factored at its finest.
Now, despite all the scientific evidence, there's still an organization called the Flat Earth Society.
And I don't know whether they're joking or they really believe that, but there really is such an organization.
And here's how it works.
You say to yourself, I question some action people perform based on the sheeple factor.
Or, I state facts based in law and this dispels certain current assumptions.
Or, I summarize and I provide legal sites which verify the facts I previously stated.
Which one of those, or several of those, do you fit into?
If you fit in number one, that's good.
But unless you do something about it, Such as, look up and find out what the facts are, do some research, then it doesn't do you any good to question the action of other people.
You've got to go further than that.
Now, ladies and gentlemen, let me ask you a question that is something that you should have asked yourself years ago, and I know you have not.
Do you pay income taxes because the law demands it, or because everyone else does?
Ask yourself that question.
And I think you're going to be surprised because most of you are going to have to admit to yourself that you do it because everyone else does it.
You have no idea what the law demands.
Now let me give you a few facts here.
The income tax is an indirect excise tax.
Excise taxes are the same as privilege taxes.
Working for pay is a right, not a privilege.
If you live in the same state as I do, Arizona, it's a right to work state.
Rights, ladies and gentlemen, cannot ever be taxed.
Let me say that again.
The income tax is an indirect excise tax.
Excise taxes are the same as privilege taxes.
Working for pay is a right, not a privilege.
Rights cannot be taxed.
If they can, they're not a right.
The government cannot turn a right into a privilege.
Privileges can be taxed.
Americans, ladies and gentlemen, have the right to work for compensation.
That right cannot be taxed.
People who work in this country by permission, in effect, foreigners, not citizens, are privileged and can be taxed.
People working in privileged activities, in effect, alcohol industry, tobacco industry, the firearms industry, can be taxed.
If you do not work in a privileged activity and are not a foreigner, your income is not taxable.
Now, you have to do more than just know that.
You have to do more than just hear it on this broadcast.
You have to make sure.
So, you have to go into the law, and I'm going to give you some places to start here.
For instance, Brush Haver versus Union Pacific Railroad.
The conclusion reached in the Pollock case recognized the fact that taxation on income was, in its nature, an excise entitled to be enforced as such.
The conclusion reached in the Pollock case recognized the fact that taxation on income
was, in its nature, an excise entitled to be enforced as such."
In Sims v. Aarons, 271 SW 720, 1925, quote, "'An income tax is neither a property tax nor a tax on
occupations of common right, but is an excise tax.'
End quote.
And I'm out.
American Airways v. Wallace, 57F, 2nd, 877, 880, quote, The terms excise tax and privilege tax are synonymous.
The two are often used interchangeably.
You see where we're going here, ladies and gentlemen?
Butcher's Union Company versus Crescent City, Colorado.
111 United States Supreme Court, 746 at 756-757, quote, Among these unalienable rights as proclaimed in the Declaration of Independence is the right of men to pursue any lawful business or vocation.
It has been well said that the property which every man has is his own labor.
As it is the original foundation of all other property, so it is the most sacred and inviolable."
Jack Cole Company vs. McFarland 337 SW 2nd 453 Tennessee Quote, The right to receive income or earnings is a right belonging to every person and realization and receipt of income is therefore not a privilege that can be taxed.
Murdoch versus Pennsylvania 319 United States Supreme Court 105 at 113 quote a state may not impose a charge for the enjoyment of a right granted by the federal constitution end quote Jack Cole Company versus McFarland 337 SW 2nd 453 Tennessee Legislature can name excuse me let me back up quote I've got to say that so you'll know that I'm not making this up Quoting the court, quote, Legislature can name any privilege a taxable privilege and tax it by means other than an income tax, but Legislature cannot name something to be taxable privilege unless it is first a privilege end quote.
So, I bet that's got some of you sitting on the edge of your seat, doesn't it?
You see what I mean?
I'm here to set you free, not to steer you wrong, folks.
And I don't want you to listen to me and believe anything I say.
Here's what I always tell people.
I've said this to anybody who's ever listened to me for many, many years.
Listen to everyone.
Read everything.
Believe absolutely nothing unless you can prove it in your own research.
Now let me ask you another question.
Do you personally have to complete a 1040 form every year?
Or, are you doing so just because your dad always did, or your neighbor does, or your mother told you that you have to, or you would break her heart because you would end up in jail?
Let me give you some facts.
The Internal Revenue Service must, must, must show you their legal right to ask for any information, including the 1044.
The codes the Internal Revenue Service cites are sections 6001, 6011, and 6012.
These three codes say, if you are liable, you must file.
Now let me say that again.
These three codes say, if you are liable, you must file.
Now let me say that again. These three codes say, if you are liable, you must file.
Most people read it that you must file.
Now listen to me carefully.
These three codes say IF, IF, IF you are liable, you must file.
But they don't make filing mandatory unless you are already liable.
So why did the IRS cite these three sections of the Internal Revenue Code to make you liable to file a Form 1040 and pay income tax?
When these three sections, and you can look them up yourself, section 6001, section 6011, and section 6012, only say, if you are liable, you must file.
But they don't make filing mandatory unless you are already liable.
And they don't tell you who is liable.
You see how they can trick you with words?
The IRS knows exactly what it's doing.
The IRS is required to send you Notice 609.
Have you ever received a Notice 609?
This notice clearly tells you the Internal Revenue Service can ask you to send a return only, only, only if you are liable to pay taxes.
Therefore, Section 6001 Section 6011 and section 6012 do not and never have made or make you liable.
They only instruct you if you are already liable.
They trick you because of your ignorance.
You think they're telling you that you're liable when all they're telling you is that if you are liable you must file a form 1040.
But how many of you have ever received that notification?
Probably very few, if any.
I don't know anybody who ever has.
Form 609 is the Privacy Act and Paperwork Reduction Act Notice 609.
Quote, The Privacy Act of 1974 and Paperwork Reduction Act of 1980 say that when we ask you for information, we must First, tell you our legal right to ask for the information, why we are asking for it, and how it will be used.
This notice applies to all papers you file with us, including this tax return."
Did they ever tell you that?
No.
The Privacy Act and Paperwork Reduction Act Notice 609 Bye!
Quote, our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012 and their regulations, end quote.
What does 6001, 6011, and 6012 say?
six zero one two and their regulations in quote what does six zero zero one
six zero one one and six zero one two say all my goodness
it's that ladies and gentlemen if you are liable
you must fire you
You see how they've tricked you?
Because you assumed that the Internal Revenue Service would not trick you, you assume that those are sites that require you to file and pay taxes, and so you dutifully pull the wool down over your eyes, because, after all, you aren't sheeple, and you dutifully fill out your Form 1040, and you dutifully send it in, Testifying against yourself against the Fifth Article and Amendment, I might add.
The Privacy Act and Paperwork Reduction Act, Notice 609, quote, they, 6001, 6011, and 6012, say that you must file a return or statement with us for any tax you are liable for, end quote.
There they tell you the truth, but you don't understand what they're saying.
You see, that you must file a return or statement with us for any tax you are liable for."
You assume that you're liable for it, and so you file.
Here's what section 6001 says, quote, Every person liable for any tax imposed by this title or for the collection thereof shall, end quote.
But that's all I need to read to you.
It says, Every person liable.
It doesn't say that you're liable.
It doesn't say who is liable.
It says, every person liable for any tax imposed by this title or for the collection thereof
shall file and pay taxes, blankety, blankety, blankety, blank.
Section 6011 says, quote, when required by regulations prescribed by the secretary, any
person made liable for any tax imposed by this title or with respect to the collection
thereof shall black be black be black be black."
Bye.
Are you beginning to get the message?
Is it making you a little bit embarrassed?
It should.
Although, I understand how this happens because most of my life, ladies and gentlemen, I was exactly the same way.
So, I can't get on your case except to say that you are sheeple.
I was a sheeple for most of my life.
You know?
Don't sit around and dwell on the fact that you're a sheeple.
Decide that you're going to do something about it.
Here's what section 6012 says.
Quote, Returns with respect to income taxes under subtitle A shall be made by the following.
One, capital A.
Every individual having for the taxable year gross income.
Note, folks, that this section says you must file if you have taxable income.
You can't have taxable income if you are not liable for a tax, and they still have not named who is liable for the tax.
Decession does not make you liable for taxes.
It simply makes filing mandatory if you are already liable.
Now, we covered gross income on Friday.
If you weren't listening, I don't know what to say to you.
So that gives you just a little indication of where we're going here.
And I think you're going to find this very interesting.
Now remember folks, we're back to the home page by the way.
Not my home page.
Not my home page.
We're back to the home page with the truth behind IRS lien levy and seizure.
Remember, when you're doing your research, to keep it simple, If you want to say simple, don't say the best pretense of that which is understood through the use of language which is not in its nature difficult for people to understand.
I hope I have made a point.
Here's another one.
Most tax issues can be reduced to two questions.
And here's the two questions very simply, ladies and gentlemen.
One, are you liable for income tax?
And number two, are your rights being violated?
If you're not liable, who cares what amount the IRS says you owe?
Who cares what rules the IRS is trying to impose?
If you are not liable and the IRS is making demands, your rights are being violated.
Do you understand what I'm trying to tell you?
If your rights are being violated, you have cause for legal action.
Now, Thomas Adams, the person who I wrote this page here.
He has three rules.
Here's his three rules.
Don't get caught up in tangents.
Number two, stick to basics.
Number three, don't look for silver bullet remedies.
And Lord knows I've said that so many times over the years, it's unbelievable.
Many people have come to me to teach them what I know.
And I've always refused to do it because I know most of those people will come to me and they will beg and plead and they will claim That they really want to get in and research the law.
They just want somebody to get them started.
But what they really want me to do is tell them a few things that they think that they can go and apply and get out of paying income taxes.
And it won't work that way.
It never works that way.
You have to know it yourself.
You can't just take a few little bits and pieces of parts of a big picture that I know,
or someone else knows, and run off and try to use that.
That's like breaking into a National Guard armory, stealing a rifle, and running out,
and the police surround you, and you try to break out of the police cordon by firing this rifle,
and you didn't know when you got the rifle that you had to have bullets to go with it.
You understand what I'm saying?
I hope you do.
And I hope you never grab a rifle, or break into the National Guard armory, or try to shoot anybody.
Unless, of course, you have to in self-defense when your life is in danger.
And then, do whatever you have to do to save your life.
So, that's his three rules.
Now, most people in this nation call themselves Americans, but I just have never figured out how they can do that when they don't even know what it means.
These same people are always talking about their constitutional rights.
And I ask them, well, let me see your copy.
Because there's different copies that have different wording and different punctuation.
And all of this can get you confused if you don't have the correct copy.
And guess what?
They always tell me they don't have one.
I say, well, how can you talk about constitutional rights when you don't have a constitution?
And of course, I know something that they don't.
They're not constitutional rights at all.
They're creator-endowed rights that are protected by a contract between the states and the federal government that created the federal government to protect the rights of the individual sovereign citizens of this country.
Most Americans don't know that.
In fact, most Americans don't know much of anything about their country or their government or the basis of the law in this country, which is the Constitution and the Bill of Rights.
That is the framework of the government.
It is the supreme law of the land and anything that is not fitting properly within that framework is unconstitutional.
The Constitution binds the government.
Acknowledges that the states and the people have granted to government certain powers and only those certain powers and none other.
And the ones not granted to the government, nor prohibited to the states, are the people, reside with the states and with the people, and not with the federal government.
The Bill of Rights is the first ten amendments to the Constitution, and is not a separate document.
The Founding Fathers would not accept the Constitution as it was written without including the first ten amendments known as the Bill of Rights, and therefore the first ten amendments Known as the Bill of Rights are part and parcel of the Constitution for the United States of America.
The amendments, the proper, real, added on, packed on amendments begin with Amendment No.
11.
You'd be amazed, ladies and gentlemen, at how many people do not know this.
You'd also be amazed at how many people have no conception that the Bill of Rights has a preamble to it Which recognizes the fact that the Founding Fathers would not accept the Constitution as written, the states would not accept it, unless the Bill of Rights were added to further restrict government and guarantee the right of the people to maintain and keep their liberty and freedom against the government, if necessary.
The Bill of Rights is the protector of our fundamental God-given rights.
Now, folks, I'm not trying to promote my particular religion.
I'm not going out on a tangent here, and I'm not sitting out on a limb.
I'm on solid ground.
I know what I'm talking about.
I'm saying neither people nor the government gives us our rights.
Our rights are given to us by our Creator and are unalienable, which means cannot be taken away.
Now, if you don't know your rights, Thoroughly, ladies and gentlemen.
You had better study that before you go any further.
The Bill of Rights makes specific references to property seizure four times.
The Bill of Rights makes specific references to property seizure four times.
The Bill of Rights speaks to due process of law eighteen times.
You have to know these numbers so you can answer the following questions with some certainty.
Number one, can the IRS mandate the filing of a tax return?
Number two, can the IRS seize property by simply sending a notice or placing a lien?
And number three, can the IRS seize property without proving their case in a court of law?
Now I know that many of you aren't going to go look those things up, so I'm going to tell you the answer.
The answer is no to all three of them.
Do all people have rights under our Constitution?
The answer is no.
All natural born Americans have constitutional protected rights.
But others do not.
The United States Constitution does not protect German citizens, or South African citizens, or citizens of Bolivia.
Anything a German, South African, or Bolivian citizen does in America, visit or work, is done as a privilege that can be changed by the government at any time.
Remember that.
Is filing an income tax return mandatory?
Well, the answer is found, ladies and gentlemen, in the Fifth Amendment of the Bill of Rights.
The Fifth Amendment states, no person may be compelled to be a witness against himself in any criminal proceeding.
This means you have the right to sit silent and make no statement which may incriminate you.
Silent means no speech.
The Supreme Court has also ruled that no person may be compelled to be a witness against himself in any proceeding, criminal or civil, if that proceeding may lead to criminal prosecution.
The Fifth Amendment applies alike to criminal and civil proceedings.
McCarthy v. Arnstein, 266 U.S.
Supreme Court, 34.
What does this have to do with filing an income tax return, ladies and gentlemen?
Well, if you file a return which the Internal Revenue Service doesn't like, can criminal charges be brought against you?
You'd better believe it.
You'd better believe it.
Because of this, the courts have also ruled filing an income tax return causes you to become a witness as used in the Fifth Amendment.
Do you understand what I'm saying to you?
There can be no question, and I'm quoting, there can be no question that one who files a return under oath is a witness within the meaning of the amendment, end quote.
That's the ruling.
of the United States Supreme Court in Sullivan v. United States, 15F, 2nd, 809.
Here's another one.
In Garner v. United States, 424, United States Supreme Court, 648, quote, The information revealed in the preparation and filing of an income tax return is, for Fifth Amendment analysis, the testimony of a witness, end quote.
As that term is used here, end, end quote.
Let me read that again so there's no misunderstanding.
Witness has quotes around it, quoting the Fifth Amendment.
And I prematurely ended my quote.
Quote, the information revealed in the preparation and filing of an income tax return is, for Fifth Amendment analysis, the testimony of a witness as that term is used herein, end quote.
So, what do you think about all that?
Can the IRS compel you to be a witness against yourself?
No, ladies and gentlemen, it cannot.
And since filing and filling out a tax return is being a witness against yourself, as ruled by the United States Supreme Court, can the IRS compel you to fill in a return?
No, it cannot.
And I'll bet that goes against everything you've ever been taught, hasn't it?
Hasn't it?
Be honest with yourself.
Did you know that when the Internal Revenue Service seizes property, it never has a court order?
Did you know that when the Internal Revenue Service seizes property, all they do is fill out a piece of paper that is a notice of a lien that has been illegally filed with the county recorder or county clerk?
Can the IRS seize property with merely a notice?
No!
Not according to the Clearfield Doctrine, not according to the Constitution for the United States of America.
The government cannot do anything against you without giving you due process of law.
When the IRS arbitrarily fills out a piece of paper, goes to the county recorder or the county clerk, and files what they call a notice of lien, and then goes and takes a copy of that, stamped by the county clerk or the county recorder, to the local sheriff, Who is an elected official who doesn't know the law any more than any of you, unless he's been sheriff for a long time and has some practical experience and has learned some of the law.
He looks at it, and to him, that's a lien.
So the sheriff goes out with the IRS.
They take all your property.
You know what they've done to you?
They've stolen it.
Against the law.
They are criminals.
When working within commerce, that's collections.
The Internal Revenue Service is restricted by the same laws as any private firm, which indeed they are, and they have no special powers whatsoever.
In Clearfield Trust Company v. United States, and also in United States v. Burr, the first 318, United States Supreme
Court 363-371, and the second, United States Supreme Court 309-242,
quote, When governments enter the world of commerce, they are subject to the same burdens as any private firm or
corporation in it.
End quote.
You see, the Internal Revenue Service, folks, has no more power than Joe's Pawn Shop.
Can Joe's Pawn Shop seize your property without taking you to court?
just by writing out on a piece of paper a note of leave.
I'm going to be doing a lot of that.
I want to pay for your...
I was revered!
Oh!
Oh, and embarrassed!
I was so embarrassed just like you're going to be when you start doing your research.
In the Internal Revenue Manual, page 57 and in parenthesis 16, titled,
quote, Legal Reference Guide for Revenue Officers, end quote, February 9, 1990, quote,
a proper levy against any amounts held as due and owing by employers, banks, stockholders,
etc., must issue a warrant of restraint and not mere notice, end quote.
And by the way, it refers to revenue officers.
If you look up revenue officer in the Internal Revenue Code, the only entity there is Internal Revenue Officer.
I don't know if I can tell you this.
The definition of Internal Revenue Officer ladies and gentlemen.
is Internal Revenue Officer of the Department of the Treasury of Puerto Rico.
And of course, if that's the definition in the code, then those are the only Internal Revenue Officers.
So when they talk about, you're the reference guy for Revenue Officers, here, they're talking about Revenue Officers from the Department of the Treasury of Puerto Rico.
And those are the only Revenue Officers who are unlawful and illegal.
Did you know that?
Do you know what a warrant of restraint is?
A warrant of restraint is a court order.
What are your rights?
Do you know what those are?
To seize property, the Internal Revenue Service must prove their case in court.
Has the IRS taken you to court?
How much of your property have they taken?
So, where does the Internal Revenue Service get its levy authority?
Well folks, the IRS gets its levy authority from Internal Revenue Code section 6331.
That's section 6331.
Now there are many well-intentioned people who believe section 6331 has a silver bullet effect.
These people believe one sentence in section 6331 kills all IRS levy authority.
Just like one silver bullet kills a werewolf.
So let's examine section 6331.
That's silver bullet theory.
These people, the silver bullet crowd, have hung their hopes on the second sentence of section 6331 small a, and that sentence reads, Levy may be made upon the accrued salary or wages of any officer, employee, or elected official of the United States, the District of Columbia, or any agency or instrumentality of the United States, or the District of Columbia, by serving a notice of levy on the employer, as defined in Section 3401, small d, of such officer, employee, or elected official, end quote.
Now, we can understand, folks, why many people construe this to mean the Internal Revenue Service can only levy against federal employees.
The sentence seems to imply this.
However, that theory may be incorrect.
I'm not going to tell you it absolutely is, because there's some pretty smart people out there who say that it is correct.
But it may be incorrect.
The sentence really says the IRS can make a levy against federal employees by serving a notice.
So, read it in carefully.
The IRS has reserved the authority to levy against any person in the first sentence of Section 6331A.
If any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the Secretary to collect such tax by levy."
But notice what it says.
It says, if any person liable to pay any tax neglects or refuses to pay the same within ten days.
So, it's not who the IRS can levy against.
It's are you liable to file and pay income taxes?
That's the question that you have to be concerned with.
The silver bullet theory, like all of these silver bullet crap theories that people all get wrapped up in, loses all credibility in courts of law.
If that's what you base your argument on, you lost before you walked in there.
You should base your argument upon, am I or am I not liable to file a pay-income test?
If you are, you better file and you better pay.
If you're not, why are you doing it?
Many cases can be found where people have attempted this argument.
The Internal Revenue Service reads sentence one of section 6331 small a, and the judge throws out the theory and throws the people in jail, or levies upon their property and makes them pay the tax.
It would be very simple if this theory were true, but it will not work in court.
So, as you study and do your research, Please find the difference between truth and fiction, as those of us who do our research seriously do.
You should deal only in provable truth, provable truth, within the law, and everything else must be discarded.
Section 6331, in spite of itself, has given us some tremendous insight, ladies and gentlemen.
If I asked who employed federal government workers, you would say the federal government.
Here, in Section 6331, the Code speaks to the federal government sending notice to federal government employers.
Obviously, the federal government recognizes various employers within one federal government.
The Code refers to federal employers, plural, for one reason.
You see, the term confuses the meaning of the word.
And we're going to go into great detail explaining how the word employer confuses millions of people into volunteering their property because you don't know what that means.
I'm not an employer.
Harvest Trust is not an employer.
The Independence Trust is not an employer.
The Independence Foundation is not an employer, and we have no employees.
Does that confuse you?
Well, it shouldn't because all words must have meaning in the law, and the meaning must be without question.
When you read the first sentence of Section 6331 carefully, you'll note three major restrictions when levying against a person who is not a federal employee.
There must be a legally established liability.
The IRS bases tax liability on gross income.
And, two, you must have received a notice and demand from the IRS, form 17A, not a notice of intent to levy.
And, three, you must have refused or neglected to pay the liability within ten days of the notice.
The assessment aspect goes far beyond those who have not filed a tax return.
No valid assessment can exist even if you do file.
The reasons are well beyond the scope of this broadcast, folks, but they are thoroughly covered in this and the future broadcasts.
And if you want to get way ahead of us, just go to these webpages that I've given you.
Go to our webpage first, harvest-trust.org.
Click on Internal Revenue Service.
And then click on The Truth Behind IRS Levy and Seizure, and then start from there.
When you get through with that webpage, go back to our IRS page on our webpage, and then, one at a time, study the others that you find.
And then when you think you've got a little better idea of what's going on, Get your little butt up off your couch and scurry over to St.
John's to the legal library, or the legal library in whatever city or town or county that you live in, and get busy setting yourself free.
So, the silver bullet crowd found an important sentence, and they were on the right track, but for all the wrong reasons.
Have you ever seen a valid assessment signed by the Secretary under penalty of perjury?
Have you?
Well, I have never either.
You see, it says, after a valid assessment has been issued, you must receive a Form 17A Notice and Demand.
26 Internal Revenue Code, Section 6303.
Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within sixty days after the making of an assessment of a tax pursuant to Section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof.
Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address.
26 Internal Revenue Code, Section 6321.
If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount, including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto, shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
We know a lien can exist only after assessment and demand, not before.
What form must the IRS send to make this demand?
Treasury Decision 1995, called Assessed Taxes, Notice and Demand, Form 17, the necessity of issuing form 17 is twofold.
First, to determine the date when 5% penalty accrues and interest at 1% per month begins to run.
And second, to complete the government's lien on property belonging to the taxpayer.
Have you received the notice and demand, 17A?
If you have not, there is no lien.
If the IRS is attempting to take your home or other property without proper procedure, it is illegal, and then they must give you due process of law.
What is their levy authority, including the authority to seize?
Well, folks, we'll start on that tomorrow.
Have I given you plenty of food for thought?
I hope so.
First, you have to have a gross income from specific listed sources.
We covered that on Friday.
If you don't have a gross income, you're not subject to the income tax.
If you have a gross income, but it is from some source other than those specifically listed sources, which I read to you on Friday, you are not subject to file or pay the income tax.
And there are a lot of other things involved in this, which we will eventually get to.
Now that I've thoroughly got you on the edge of your chair, wondering what in the world you've been doing all these years and where you're going to go from here.
Good night.
God bless each and every single one of you.
All of a sudden, in the middle of the night, there's a loud knock on your door.
Hey honey, something's not right.
Draw out your arms.
Let me become your master.
We're here for the government.
We're here to help you.
And I'm from the IRS, with a hard tax.
If you've got a complaint, then you're good friends.
Get out of this house.
Surrender your tax.
Give me your gold.
You better obey, or you'll be in trouble.
Don't say that!
Do what you're told!
Hillary Shalala, Reno Janet Dykes, reading the words of General Albert Tyson, the money founder of the Ku Klux Klan, engineer of the Masonic Master Plan.
Come on, Post, really.
the world. We're all dancing to the drums of love for what's right, since we're preparing it for another huge tax crisis.
Come on, Post, really. How did you think he was going to balance the budget? Crisis creations. It's a great
Insight Black and White's program and solution.
Don't miss this!
Here's the rumors!
A new man in white and brown.
The 80th American Black from the One World Horror.
But it's not new.
Iron Mountain, Computer Beast, and Cattle Mutilations.
Black projects, UFOs, and weird synthetic combinations.
The Nazi doctors didn't die?
Come on, get hip!
They came here with the OSM, your operation's favorite list.
National ID?
Debit card?
Yeah.
Vaccination, biochip, milk carton kits, genetic engineering.
Clinton Center held plans for you and your own community.
Sure!
And that office is Robin Hood.
This is a test for all of us.
So I have today just one simple request.
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