Categorized | Call of Shame

CoS – Apr 27, 2015 – Unqualified Agents’ Downgraded Intelligence

Posted on April 27th, 2015 by Calvin

Here are the two Call-of-Shame recordings featured on the May 2nd No STATE Project broadcast and podcast.

If you pay attention, you can learn how to counter non-responsive tax agents as they are asked to provide the facts and evidence they rely on to support their assessments and determinations.

              

17 Comments For This Post

  1. Randall Says:

    Second recording: “He is a United States citizen.” Next question from Marc should be: “Do you have evidence that he worked in a foreign country and had foreign earned income during the previous or current tax year?” per Title 26 Subsection 911.

    26 U.S. Code § 911 – Citizens or residents of the United States living abroad

    (b) Foreign earned income
    (1) Definition
    For purposes of this section—
    (A) In general
    The term “foreign earned income” with respect to any individual means the amount received by such individual from sources within a foreign country or countries which constitute earned income attributable to services performed by such individual during the period described in subparagraph (A) or (B) of subsection (d)(1), whichever is applicable.
    (B) Certain amounts not included in foreign earned income
    The foreign earned income for an individual shall not include amounts—
    (i) received as a pension or annuity,
    (ii) paid by the United States or an agency thereof to an employee of the United States or an agency thereof,
    (iii) included in gross income by reason of section 402 (b) (relating to taxability of beneficiary of nonexempt trust) or section 403 (c) (relating to taxability of beneficiary under a nonqualified annuity), or
    (iv) received after the close of the taxable year following the taxable year in which the services to which the amounts are attributable are performed.

    “Is ______________ a U.S. payee under 26
    C.F.R. 1.1441-1(d)?”

    26 CFR 1.1441-1 – Requirement for the deduction and withholding of tax on payments to foreign persons.

    (d) Beneficial owner’s or payee’s claim of U.S. status—

    (1) In general. Under paragraph (b)(1) of this section, a withholding agent is not required to withhold under chapter 3 of the Code on payments to a U.S. payee, to a person presumed to be a U.S. payee in accordance with the provisions of paragraph (b)(3) of this section, or to a person that the withholding agent may treat as a U.S. beneficial owner of the payment. Absent actual knowledge or reason to know otherwise, a withholding agent may rely on the provisions of this paragraph (d) in order to determine whether to treat a payee or beneficial owner as a U.S. person.

  2. Randall Says:

    Another point: “Did the withholding agent file with the IRS a form 2678?”

    http://www.irs.gov/pub/irs-access/f2678_accessible.pdf

    26 U.S. Code § 7701 – Definitions

    (a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof—

    (1) Person
    The term “person” shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.

    (16) Withholding agent
    The term “withholding agent” means any person required to deduct and withhold any tax under the provisions of section 1441, 1442, 1443, or 1461.

    26 U.S. Code § 1441 – Withholding of tax on nonresident aliens
    26 U.S. Code § 1442 – Withholding of tax on foreign corporations
    26 U.S. Code § 1443 – Foreign tax-exempt organizations
    26 U.S. Code § 1461 – Liability for withheld tax

    And as far as being an “employee”, unless your paycheck says State of __________, or political subdivision (school district, etc) then you are not an “employee”.

    26 U.S. Code § 3401 – Definitions

    (c) Employee
    For purposes of this chapter, the term “employee” includes an officer, employee, or elected official of the United States, a State, or any political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing. The term “employee” also includes an officer of a corporation.

    So Marc is absolutely correct! There is no jurisdiction unless any of the foregoing apply. “U.S. citizens” (loosely used term) earning domestic income are exempt per their own regs.

    🙂

  3. Randall Says:

    Form 2678, Employer/Payer Appointment of Agent, authorizes an agent to file tax returns and deposit and pay employment or other withholding taxes on an employer or payer’s behalf. However, the employer retains responsibility for filing Form 940, Employer’s Annual Federal Unemployment [FUTA] Tax Return, and depositing and paying FUTA tax.

    🙂

  4. Randall Says:

    Sorry, I’m on a roll:

    34.1.1.5 (08-11-2004)
    Suits by “Taxpayer” Alleging Improper Acts by the IRS – (quotes added)

    Review of Termination of Taxable Period, Jeopardy Assessment and Jeopardy Levy Procedures. The district courts have jurisdiction under section 7429(b) to review a taxpayer’s challenge to any jeopardy assessment, jeopardy levy, or termination assessment undertaken by the Service.

    Unauthorized Collection Actions. “Taxpayers” may bring suit for damages if an officer or employee of the Service recklessly or intentionally, or by reason of negligence, disregards any provision of the Code or any regulation thereunder in connection with any collection of tax. Section 7433. – (quotes added)

    Failure to Release Lien. Taxpayers may bring suit for damages if an officer or employee of the IRS knowingly, or by reason of negligence, fails to release a lien under section 6325. See section 7432.

    Unauthorized Enticement of Information Disclosure. Taxpayers may bring suit for damages if any officer or employee of the Service intentionally compromises the determination or collection of any tax due from an attorney, certified public accountant, or enrolled agent representing the taxpayer in exchange for information concerning the taxpayer’s tax liability. Section 7435.

    Unauthorized Inspection or Disclosure of Returns and Return Information. Taxpayers may bring suit for damages if any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103. See Section 7431.

    Failure to Disclose — Freedom of Information Act and Privacy Act Litigation. The district courts have jurisdiction for actions under the Freedom of Information Act, 5 U.S.C. § 552, and any actions in the nature of injunctions under the Privacy Act of 1974, 5 U.S.C. § 552a.

  5. desertspeaks Says:

    Marc, when the IRS agent signed the court documents that they have filed, under penalty of perjury “without actual evidence of jurisdiction/applicability as they admit” that IS perjury under their own laws? and under 18 USC 1001, the fine is $10k and up to five years in prison

    For those who are unaware of 18 usc 1001, I submit the following
    https://www.law.cornell.edu/uscode/text/18/1001
    (a) Except as otherwise provided in this section, WHOEVER, IN ANY MATTER within the jurisdiction of the executive, legislative, or judicial branch of the Government of the United States, knowingly and willfully—
    (1) FALSIFIES, CONCEALS, or COVERS UP by any trick, scheme, or device a material fact;
    (2) makes ANY materially FALSE, FICTITIOUS, or FRAUDULENT STATEMENT or REPRESENTATION; or
    (3) makes or uses any FALSE writing or document knowing the same to contain any materially false, fictitious, or fraudulent statement or entry;
    shall be fined under this title, imprisoned not more than 5 years

    I would love to ask the agent, “when I subpoena you and I cross examine you on the stand, when you admitted to me today that you had no evidence of jurisdiction but you filed this paperwork into the court anyway” what will you do then?? commit perjury on the stand in front of the judge, in addition to your perjury in your court filings?
    OR would you prefer to put a hold on this until you can actually prove that there is jurisdiction and evidence?

  6. NonEntity Says:

    Ooooooo… desert takes off the gloves! (Make for damned sure you get VIDEO! 😉 )

  7. Randall Says:

    Ahhh, good point and strategy desertspeaks!

  8. Randall Says:

    SEC. 116. EXCLUSIONS FROM GROSS INCOME.

    In addition to the items specified in section 22(b), the following
    items shall not be included in gross income and shall be exempt
    from taxation under this title:

    (a) EARNED INCOME FROM SOURCES WITHOUT UNITED STATES. —

    In the case of an individual citizen of the United States, a bona fide
    nonresident of the United States for more than six months during
    the taxable year, amounts received from sources without the United
    States(except amounts paid by the United States or any agency
    thereof)
    if such amounts would constitute earned income as defined
    in section 25(a) if received from sources within the United States;
    but such individual shall not be allowed as a deduction from his
    gross income any deductions properly allocable to or chargeable
    against amounts excluded from gross income under this subsection.

    (United States being the government.)

    Revenue Act of 1934
    http://www.constitution.org/uslaw/sal/048_itax.pdf

  9. NonEntity Says:

    Desert, let me sidetrack you a bit. Marc’s been thinking about and refining this for centuries, or at least months. Heez refined it down to the core question of jurisdiction. While your thinking has some merit and excites the blood, a problem with your position is that it puts you in the position of using their rules, system and courts… Doing this is effectively making you a citizen by your actions. This is why Marc will not assist anyone who takes government assistance – it invalidates the very foundational position thay you are under duress and are NOT voluntarily a member of their little mob.

  10. desertspeaks Says:

    @ non, I do understand what you’re saying but i really would like to see the deer in the headlights look on their faces, when THEY are put on the spot! The deafening silence followed by that realization and recognition that they could be facing criminal charges for felony perjury and fraud. The backpedaling would be hilarious!

  11. Randall Says:

    @NonE:

    This is the only thing I disagree with Marc on:

    “Doing this is effectively making you a citizen by your actions. This is why Marc will not assist anyone who takes government assistance – it invalidates the very foundational position that you are under duress and are NOT voluntarily a member of their little mob.”

  12. jim witt Says:

    hello marc: listened to the entire Lysander Spooner ‘talk” he called it like it was and is. Very informative. Listened to the pod cast on the talk we had w\ agent “Moses” on the 27th of April. The subject of being a US citizen was rather interesting. From what I’ve read on other sites and the Weiss and assoc. video’s its seems I don’t qualify. The Weissparis.com video on jurisdiction was very informative, right out of the USC and the CFR, with the code sections and other pertinent cites. Definitions were very good, enlightening. this is jim…out.

  13. Andy Says:

    desertspeaks said: “when I subpoena you and I cross examine you on the stand, when you admitted to me today that you had no evidence of jurisdiction but you filed this paperwork into the court anyway” what will you do then?? commit perjury on the stand in front of the judge, in addition to your perjury in your court filings?”

    I’m pretty sure that perjury was committed when the agent filed the document with his/her signature on it. The question may be this: Absent evidence of jurisdiction that your constitution and code applies because of my physical location within the state of XXXX, you have already perjured yourself when you filled XX document, so I must ask again what evidence do you have that the constitution and code apply to me and that you have jurisdiction? Under title 18 usc 1001, what is the penalty for perjury? Followed with: “would you prefer to put a hold on this until you can actually prove that there is jurisdiction and evidence?”

  14. NonExclusive Says:

    Welcome to a place where white is black and black is white, where a cop, IRS agent or any government employee can violate the law while us mortal souls can not even violate a traffic violation. The CIA can even have permission to take a live if is “necessary” and a cop if they “safety”is in danger like the kid in Baltimore, the man in New York and many others.

  15. NonExclusive Says:

    Andy, that was awesome!

  16. NonEntity Says:

    NonEx, how do you violate a violation? Izzat like two negatives making a positive? Or sumthing?

  17. TruthUnderFire Says:

    A group of free thinkers and intelligent minds. How utterly refreshing!
    Been a Marc Steven fan for many years. Want to get my wits around the IRS and how to protect my family and self from these extortionists.
    The arbitrary BS is truly remarkable.
    Spinoza said: “knowledge is power”, though I think he left a word out. That word is “applied” as in “Applied Knowledge is Power”. Knowledge alone isn’t worth much!
    That being said, I would like to learn as much as possible re: IRS and how to shut down any agent that decides to come calling at some point.
    I will definitely be involved in Skype calls and look to the next one.
    Thanks to all of you for your input. Through this there is much to learn.

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