Wednesday, October 30, 2002

Taken from the InformAmerica ALERT

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Pitman Buck, Jr. is one of the true unsung luminaries in the tax education
movement. A long time researcher and among the most incisive of writers, Pitman
probably has more constitutionally trained neurons per cubic inch than all of
the
federal district judges in the entire country combined (Sorry, Pitman, that
really wasn't much of a compliment, but everyone gets the point ;-).

His book 'The Colossal Fraud Of 'Involuntary Perjury'' is on my bookshelf, and
should be on yours. You can grab a copy at http://www.FreedomCenterUSA.com. Just
type 'Pitman' into the 'Search Products' box on the right side of the home page.
The following article is evidence of his lucid powers of reason and analysis.
Enjoy.

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Confessions And The Income Tax System -- by Pitman Buck, Jr.

Supreme Court Justice Hugo Black declared in United States v. Kahriger, 345 U.S.
22 (1953) that, 'The United States has a system of taxation by confession.'
(Italics added.) In Flora v. United States, 362 U.S. 145 (1960), the Supreme
Court stated: 'Our tax system is based upon voluntary assessment and payment,
not
distraint.' (Italics added) There are two kinds of confessions, voluntary and
involuntary, so one may ask, to which kind of confession was Justice Black in
Kahriger referring.

Black's Law Dictionary, 6th ed., defines the two kinds of confessions as
follows:

'Confession. A voluntary statement made by a person charged with the commission
of a crime or misdemeanor, communicated to another person, wherein he
acknowledges himself to be guilty of the offense charged, and discloses the
circumstances of the act or the share and participation which he had in it. See
also 18 U.S.C.A. section 3501.' (Italics added.)

'Involuntary confession. Confession is 'involuntary' if it is not the product of
an essentially free and unrestrained choice of its maker or where maker's will
is
overborne at the time of the confession. [Citation omitted.] Term refers to
confessions that are extracted by any threats of violence, or obtained by direct
or implied promises, or by exertion of improper influence. [Citation omitted.]'

Moreover, only one kind of confession is admissible in a court of law:

The Supreme Court has laid down some guidelines to distinguish a voluntary
confession from an involuntary confession. In Rogers v Richmond, 365 U.S. 534
(1961), the court stated, 'The motive of a person in confessing is of no
importance provided the particular confession does not result from threats,
fear,
or promises made by persons in actual or seeming authority.' Over the years, the
IRS has mailed CP-518s to hundreds of thousands of people. Among other things, a
CP-518 threatens its recipient with criminal proceedings, a fine and
imprisonment
if s/he does not file a Form 1040 tax return. A form filed under such threats is
not a valid return.

In Townsend v. Sain, 372 U.S. 293 U.S. 293 (1963), at page 307, the Supreme
Court
stated: 'If an individual's 'will was overborne' or if his confession was not
'the product of a rational intellect and a free will, ' his confession is
inadmissible because [it was] coerced.' Every year, millions of people rush to
make and file Form 1040 'tax confessions' by midnight of April 15th. Everyone
knows this annual ritual is not done voluntarily but out of fear, intimidation,
threats and coercion; the courts know this too but accept these bogus
confessions
as valid, knowing that statements signed under coercion do not subject their
affiants to the penalties of perjury.

Confessions, admissibility of. Subsections (d) and (e) of Title 18 U.S.C.A. 3501
read: '(d) Nothing contained in this section shall bar the admission of any
confession made or given voluntarily by any person to any other person without
interrogation by anyone, or at any time the person who made or gave such
confession was not under arrest or other detention. (e) As used in this section,
'confession' means any confession of guilt of any criminal offense or any
self-incriminating statement made or given orally or in writing.' (Italics
added.) I have quoted Subsections (d) and (e) of the U.S. Code to inform the
reader that the legal definition of 'confession' is not restricted or applied
solely to persons already 'charged with the commission of a crime or
misdemeanor.'

It should be obvious to all but the most obtuse or predisposed mind that a
statement or completed Form 1040 whose jurat was signed under coercion but
purports it was signed under (subject to) the penalties of perjury is a
statement
or completed Form 1040 verified by a lie! A valid Form 1040 tax return, if one
actually exists, is an affidavit. By legal definition, confessions and
affidavits
are voluntary documents, i.e., documents that were made of one's own free will.
It follows, therefore, that an individual may not be lawfully required,
compelled
or otherwise coerced to confess - on an IRS Form 1040 or any other document -
that s/he owes taxes.

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