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John J Schlabach
TAXES - ACCOUNTING - ESTATE PLAINING
c/o Post Office Box 58
Colbert, Washington PZ 99005
voice
(509) 238-6147
Fax
(509) 238-4697
February 20, 1999
Pursuant to your request here is the letter that
reflects the research I have gleaned from the Internal Revenue Code,
Regulations and other pertinent sources relative to individual liability, what
taxes are imposed, and upon whom. These
are questions that IRS agents and administrators do not want to answer. This refusal has always amazed me because,
as a law enforcement officer for 14 years I was asked many questions about the
law, and I always had to answer and found these answers in the law. When the IRS agent states I don't have to
answer that. or the IRS writes stating we don't answer questions on a question
by question bases I get concerned as to why they don't. They say they are the administrators of the
Internal Revenue Law, yet refuse to answer questions about the Internal Revenue
Code.
I have spent many hours researching the laws,
regulations and court cases. It is my
firm belief that God revealed the truth to me through my research and, now that
I know the truth, I should pass this on.
Our founding fathers, though fearful and I am sure discouraged,
continued in prayer and set the staae for our complete freedom from tyranny, we
can do nothing less. You will find that
I rely only on the code, regulations and court cases. I believe it is up to, you and me to insure that the IRS and the
courts keep within the law; especially the IRS agents who neither know nor
follow the Code. I find, in most cases,
they have no knowledge of specific sections giving them authority or what
authority they have been delegated.
Please let this letter encourage you to continue to research for yourself
and make a determination of how it applies to you.
About my experience; I have been providing accounting
services since 1984. I have been representing clients since 1985 in corporate,
partnership, trusts, sole proprietorship and personal income taxes. I have represented clients before the IRS
and assisted them in gathering the correct records, filing the correct
documents in preparation of Tax Court trials.
I held a license from the Department of the Treasury as an enrolled
agent for 6 years. After I released my
research to my clients, who made requests for this information, the IRS
proceeded with disbarment action which ,was granted by an administrative law
judge from the Department of Agriculture.
I do not believe the Department of Agriculture has any authority in the Department of the Treasury and
have appealed the order. Although it
was never shown that any of the research was incorrect the disbarment
proceeding will probable stand. The
facts have not changed nor does any action taken against me change them. The appeal has not been ruled on as of this
date.
Page 1 of 11
To determine the subject and jurisdiction of the tax
imposed by the, Internal Revenue
Code, I started at IRC
Section I which states "There is hereby imposed on the taxable income
of..” It then lists different circumstances.
26 CFR 1.1-1(a)(1) states; "Section 1 of the Code
imposes an income tax on the
income of every individual who is a citizen or resident of the United
States". The tax is imposed on
every citizen or resident of the United States. This demonstrates that the taxes in Subtitle A are on the taxable
income of every citizen or resident of the United States.
I then researched
the "term 'United States' and found this term may be used in any one of
several senses. It may be merely the
name of a sovereign occupying the position analogous to that of the other sovereigns in the family
of nations. It may designate the
territory over which the sovereignty of the United States extends, or it may be
the collective name of the states which are united by and under the
Constitution." Hooven & Allison
Co. v Evatt, 324 US 652, 672 (1945) And, significantly, Congressional acts
do not extend to places over which the United States does not have legislative
control and, therefore, sovereignty. Foley Bros. v Filardo, 336 US 281 (I 949)
IRC section 7701(a) states; When used in this title,
where not otherwise distinctly expressed or manifestly incompatible with the
intent thereof' it then lists definitions.
This means that the definitions given mean what they say unless they are
otherwise distinctly expressed. At IRC
section 7701(a)(9) I found the first definition for the term United States as;
"The term "United States" when used in a Geographical sense
includes only the States and the District of Columbia". Then at section 7701 (a)(10) it defines the
term state as: "The term "State" shall be construed to include
the District of Columbia, where such construction is necessary to carry out
provisions of this title." At first glance a person is lead to believe
that this includes the "50 states".
However, after further research this is found to be incorrect.
Looking at some other definitions I found that
Congress used the 50 states when they wanted to include them. First, at section 1461(a)(4)(A) relative to
petroleum the term United States is defined as; "The term "United
States" means the 50 States, the District of Columbia, the Commonwealth of
Puerto Rico, any possession of the United States, the Commonwealth of the
Northern Mariana Islands, and the Trust Territory of the Pacific Islands."
Here you can easily see the term United States includes the "50
States" along with the other definitions defined at section 7701(a)(9) and
(10).
Another definition, at section 6103(b)(5)(A) relative
to exchanging information the term “state" is defined as; "any of the
50 States, the District of Columbia, the Commonwealth of Puerto Rico the Virgin
Islands, the Canal Zone, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands". Here
again the term "50 states" is clearly defined alone, with the
other definitions at 7701 (a)(10).
Congress in writing
the statutes via public laws made it clear when they were including the
"50 states". In 1986
Pub. L. 99-514, Sec. 1568(a)(1),
amended par. (5) generally. Prior to
Page 2 of 11
amendment, par. (5) read as follows: "The term
"State" means any of the 50 States, the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam,
American Samoa, the Commonwealth of the Northern Mariana Islands, and the Trust
Territory of the Pacific Islands." There is no doubt that this includes
the 50 States.
The legal definition of "United States" has
changed every time a territory of the United States has become a sovereign state of the union. See Alaska Omnibus Act, P.L. 86-70, 73 Stat.
141; Hawaii Omnibus Act, P.L. 86-624, 74 Stat. 411; and the changes in the
definitions for "United States" in the different editions of the
Internal Revenue Code (IRC) before and after these territories were admitted
into the union as sovereign states. The
United States is not sovereign over, any of the states of the union and the laws and regulations of the United
States have no inherent authority within the states of the union except for
those things that were delegated to the federal government in the U.S.
Constitution.
The courts have said that the statute must also
describe the object being taxed.
"Taxing statute must describe with some certainty transaction,
service or object to be taxed, and in a typical situation is construed against
the government." US v Community TV, Inc., 327F.2d. 797
(1964) And the taxpayer must be
liable for the tax before there can be any collection. "The taxpayer must be liable for the
income tax. Tax liability is a
condition precedent to the demand.
Merely demanding payment,
even repeatedly, does not cause liability." Botlike v Fluor Engineers & Constructors, 713 F.2d 1405, 1414. (9th
Cir. 1983)
You must now determine whether you are a taxpayer as defined by
section 7701(a)(14) which means you must be "subject to" or liable
for an internal revenue tax. Then you
simply find the section that makes you liable and what the activity is that
causes this liability and the form to file.
The Court, said in Botta v.
Scanlon, 288 f2d 504 (1961) 288 f.2d 509 (1961) "However, a reasonable
construction of the taxing statute does not include vesting any tax official
with absolute power of assessment against individuals not specified in the
statutes as persons liability for the tax Without
an opportunity for judicial review of
this status before the appellation of "taxpayer" is bestowed upon
them and their property is seized and sold."
Research of the Congressional Records gives rise to
the fact that income is not what creates the liability to which everyone is
referring. For instance, reading in the
Congressional Record for the House Congressional Record March 27, 1943 at Page
2580, States:
"The income tax is, therefore, not a tax on
income as Such. It is an excise tax with respect to certain activities
and privileges which is measured by reference to the income which they produce.
The income is not the Subject of the tax: it is the basis for determining
the amount Of the tax."
Then,
to add to this, we find in Title 31at Section 321(d)(2) that "For the
purposes of
Federal
income, estate, and gift taxes, property accepted under paragraph (1) shall be
considered
Page 3 of 11
as
a gift or bequest to or for the use of the United States."
There is no mention of a mandatory tax on labor type of income.
In an attempt to determine what is subject to a
tax? What and where is the liability
for that tax? The best sections I found
that seem to address these issues are in the Internal Revenue Code at sections
6001 and 6011.
SECTION 6001.
Notice or regulations requiring records, statements, and special returns
Every person liable for any tax imposed by this
title, or for the collection thereof, shall keep such records, render
such statements, make such returns, and comply with such rules and regulations
as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may
require any person, by notice served upon such person or by regulations, to
make such returns, render such statements, or keep such records, as the
Secretary deems sufficient to show whether or not such person is liable for tax
under this title. The only records
which an employer shall be required to keep under this section in connection
with charged tips shall be charge receipts, records necessary to comply with
section 6053(c), and copies of statements furnished by employees under section
6053(a).
SECTION 6011. General requirement of return,
statement, or list
(a) General
rule --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 make a return or statement according to the forms and
regulations prescribed by the Secretary.
Every person required to make a return or statement shall include
therein the information required by such forms or regulations.
In these
two sections we are instructed to file a return or statement for any tax we are
liable for. Indeed, Section 6001 refers
to "Every person liable for any tax imposed by [The Internal Revenue
Code]..." and Section 6011 refers to "...any person made liable for
any tax imposed by [The Internal Revenue Code]....”.
26 CFR 10.6001-1(d) states that Notice must be served
By District Director on all persons requiring any returns or statements, or for
the keeping of records. This CFR
states; "The district director may require any person, by notice served
upon him, to make such returns, render such statements, or keep such specific
records as will enable the district director to determine whether or not Such
person is liable for tax under Subtitle A of the Code, including qualified
State individual income taxes, which are treated pursuant to section 6361(a) as
if they were imposed by Chapter 1 of Subtitle A."
Most of us are concerned about the criminal penalties'
'relative to filing or not filing, returns.
I have included section 7203 which states as follows.
IRC SECTION 7203.
Willful failure to file return, supply information, or pay tax
Any person required under this title to pay
any estimated tax or tax, or required by this title or by
regulations made under authority thereof to make a return, keep any records, or
supply
any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 60501, the first sentence of this section shall be applied by substituting "5 years" for "1 year".
There are two essential elements that must be present. First, you must be required to pay a tax, or be liable for paying a tax.. This means it is a crime if you are a person required by law or regulation to pay a tax, file a return or keep such records. In the case of U.S. v. Marsh in the federal district court of Hawaii, Mr. Marsh was found not guilty by a jury of a 7203 violation because the government could not prove he had a liability. In the Marsh case the justice department proved lie made over 200,000.00 for each year they were prosecuting him for, however did not give the jury any statute that made him liable.
Just because you have money in your pocket does not mean you robbed a bank. "It is settled that when the law is vague or highly debatable, a defendant actually or imputedly lacks the requisite intent to violate it." U.S. v. Critzer 498 F.2d 1160 In this case, the appeals court overturned the conviction for willful attempting to evade and defeat federal income taxes. It is, therefore, important to determine if you are a person "required" to perform these functions.
There must be evidence of these elements in order to subject a person to punishment for not acting. You must be a "taxpayer" you must have "taxable income", you must be "liable" for a tax, and that the "liability" made you a "required person." If these elements cannot be found or proven, You cannot be subject to punishment.
Also in researching the' Social Security or the use of the W-4 I find disturbing information. Thie only place in the code that addresses the Social Security issue is in Title 26 U.S.C. subtitle C, chapter 21(Social Security Tax Act) of the Internal Revenue Code starting in subchapter A. Subtitle C includes sections 3101 through 3510 of Title 26 U.S.C..
First I wanted to find the Jurisdiction of this Subtitle. To make this determination I found in Subtitle C, at subchapter C, section 3121, which has specific definitions relative to Social Security. In this section at 3121(e) State, United States and citizen reads as follows:
3121(e) State, United States, And Citizen
For purposes of this chapter-
3121 (e)(it) State
The term "State" includes tile District of Columbia, the Commonwealth Of Puerto Rico, the Virgin Islands, Guam, and American Samoa.
3 12 1 (e)(2) United States
The term "United States" when used in a geographical sense includes tile Commonwealth of Puerto Rico, tile Virgin Islands, Guam, and American Samoa.
Page 5 of 11
An individual who is a citizen of the Commonwealth of Puerto Rico (but not otherwise a citizen of the United States) shall be considered, for purposes of this section, as a citizen of the United States.
I have a copy of a letter from the Congressional Research Service, dated January 24, 1996, from Barbara B. Kennellys' office of the House of Representatives stating the term used in this section only included the named territories and possessions. (Exhibit A)
Further, 3401 (a) defines wages, for purposes of this chapter, the term "wages" means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid-- 3401(a)(8) for services for an employer (other than the United States or any agency thereof) 3401 (a)(8)(A)(I) performed by a citizen of the United States if, at the time of the payment of such remuneration, it is reasonable to believe that such remuneration will be excluded from gross income under section 911; or 3401(a)(8)(A)(ii) performed in a foreign country or in a possession of the United States by such a citizen if, at the time of the payment of such remuneration, the employer is required by the law of any foreign country or possession of the United States to withhold income tax upon such remuneration.
Now You have to go to section 911 to find whether your wages are exempt from withholding. Section 911 is for foreign earned income and is the only type of income that would be taxable. This can be authenticated by CFR 602.101 which states the only authorized form to file for 1.1 taxes if the FORM 2555 "Foreign Earned Income" form.
Remember, as research evidenced earlier, there are different "United States" for which Congress makes -laws for. To better understand these provisions, and the different jurisdictions, you have to understand that Congress creates laws for TWO, distinct and separate jurisdictions:
1) Washington D.C., enclaves in the 50 states (i.e.: land that has been ceded by the State to the federal government), and the territories and possessions, such as Puerto Rico, Virgin Islands, Guam, etc.
2) The 50 states.
The principal difference in the jurisdictions is that the Constitution of the United States of America has to be strictly adhered to in making, laws that affect the 50 states. However in Washington D.C.. enclaves and territories, Congress has EXCLUSIVE jurisdiction, which means they can make any law they want to; The Constitution is not considered. (Article 1, Section 8 U.S. Const). See also CAHA v U.S. 152 U.S. 211:
"The laws of Congress in respect to those matters (outside of Constitutionally delegated powers do not extend into the territorial limits of the states, but have force only in the
Page 6 of 11
District Of Columbia, and other places that are within tile exclusive jurisdiction of tile national government."
DOWNES v. BIDWELL 182 U.S. 244 is also very explicit:
"Constitutional restrictions and
Iiiiiitatioiis were not applicable to tile area of lailds, enclaves,
territories and possessions over wllicli Coil-ress had exclusive legislative aLltilOl-ity.@'
The Supreme Court has ruled consistently oil this issue ever since America's inception. In fict. the latest case was U.S. v. LOPEZ 115, supra. The Court ruled a law applicable in Washiii(,toii, D.C. xvas not applicable in San Antonio, Texas, because it did not conform to Constitutional restrictions.
The income tax is a tax on taxable income created by a transaction which is directly associated with, or effectively connected with, some particular type of revenue-taxable privile(yed" activitv, the Internal Revenue Code and its implementin- and controlling federal recyulatioiis must Specify the particular tvp or kind of tax arisin- from a revenue-taxable, -e
privileged activity that makes one a "person liable" or "made liable".
Foi- example, Internal Revenue Code Section 5005 establishes that liability for the tax on distilled slili-its is placed on the distiller or the importer. Section -@04') places the liability for the tax, li-oiii \vliie. oil the proprietor ol'tlie boiided ,,,@ine cellar or on the importer. Section 570'j places the llal)ilitn I for the tax oil ci,,,irs and ci,-,ai-ettes on the i-naiiufacturer or importer. Also, to be classified as an iiidii-ect tax, the individual liable lor the tax must not be the ultimate, final COIISUIIICI'.
Section 2502(c) establishes liability for the gift tax on the donor, the one giving the gift, not the doiiec, the one receiving, the gift. Section 1461 places the liability on all person who withheld taxes oil the person who actually withheld the taxes.
Section 2002 establishes liability foi, the estate tax oil the executor, not on the inheritors receiviii(, the property. "Section 2002, liability for payment. The tax imposed by this chapter sliall be paid bv the executor."
Section 6201 authorizes the assessment of taxes by the Secretary which states as
fOlIONA'S:
Sec.
620 ' I Assessiileilt ALItIlOl-it@'
620
1 (a) A LltllOl-ity Of Secretary
Tile
Secretary is authorized and required to
inake tile inquiries, determinations, and
assessments of all taxes (illCiLidiiia interest, ,ldditioiial amounts,
-,additions to the tax, and
assessable 1)etlalties) imposed bv
this title, oi- accruiii(, under any
foi-iiier internal revenue law, which
Pa(,e 7 of I I
have not been duly paid by stai-ni) at the time and in the itianner provided by law. Such authority sliall extend to and include tile followina: 620 1 (a)([) Taxes Shown Oil Return
The Secretary sliall assess all taxes determined by the taxpayer oi- by the Secretary as to Nvliicli returns or lists are i-nade Linder this title.
620 1 (a)(2) Unpaid Taxes Payable By Stai-np
Title 26 U.S.C. §6201 gives the secretary the authority to assess taxes not duly paid by stamp or by the individual who has assessed himself, IE: taxes he/she is liable fot,. Stamp taxes are associated with subtitle E of the Internal Revenue Code Title 26 or Title 27. i.e., Alcohol, Tobacco and Firearms.
The Fourth Amendment of the Constitution of the United States protects your privacy. You have a Fourth Amendment Right to keep your personal financial affairs private, and not to voluntarily glxe that information. The Fourth Amendment provides that if any agency wants to examine your books and records, a court order must be obtained.
The Fifth Amendment of the Constitution of the United States protects you as well, stating:
"No person sli-,ill . . be coi-npelled in any criminal case to be a witness a(,aiiist himself. .
Tile fifth iiiieiidiiieiit seems to apply only to criminal matters, but the Supreme Court ruled in McCirtliv v. Ai-ndsteiii. 266 US. 34. tilat.tlie fifth ai-neiidi-nent "applies alike to criminal and civil 1)i-oceediii-s." Siiililai- rLIfill@'S have stated:
"There can be no question that one who files a return under oatli is a witness within the iileaiiiii- of the Amendment. Sullivan v. United States, 15 F. 2[id 809, and
']']le information revealed in tile preparation and filiii- of an income tax return is, for Fifth Amendment analysis, the testimony of a "witness" as that term is used herein.' Garner v. Unite(] States, 424 US. 648.
The Nintli Circuit Court ill Unite(] States v. Troesclier, 99 F.3d 933, 936 (9th Cir. 1996) stated "There is no -eiieral 'tax crii-ne' exception to the Fifth Amendment." "Troesclier's Fifth Aiiieiidi-neiit claims Nvei-e not defeated simply because lie feared prosecution for tax crimes" "Nintli Circuit case la%v is clear that tile Fifth Amendment i-nay be validly invoked when the taxpayei- fears prosecution for tax ci-iiiies."
Section 6012, moreover, specifies a condition that must be met before the income tax return "sliall be made". The individual has to have "for tlie,,ta@ble year a gross income of the exemption amount or more".
First, look at the definition of "taxable year":
7701 (a) (23) Taxable yeai-. -- The tei-i-n "taxable year" means tile calendar year, or tile
fiscal eildiii,, (ILirin,, Such calendar year, upon the basis of \vliich the taxable iiicoi-ne is
Computed tiiidei- subtitle A. "Taxable year" means, in tile case of a return made for a fractional
Page 8 of I I
part of a year Linder the provisions Of Subtitle A or under regulations prescribed by the Secretary, the period for wli icli Such return is iiiade. (Section 44 1 (b) also defines Taxable year: For purposes Of til is Subtitle, the tei-iii "taxable yeai-" iiieans--( I )"the taxpayer's annual accountin- period").
The definition of "taxable year" is
important since the law requires that taxable income is to beCO111PLIted on the
basis of a taxable year:
"Section 441(-@i) COMPUTATION OF TAXABLE INCOME --- Taxable incoi-ne sli-,ill be coiiipliteci on the basis of the taxpayei-'s taxable year."
As I discussed earlier I want to again look at the
definition of "taxpayer" and "person":
Section 7701(a)Wlieii used in this title, where not otherwise distinctly expressed or iiiiiiiit'estly incompatible with the intent thereof--
( 14) TAXPAYER --The tei-iii "t-,ixpayei-" iiieaiis any person sub.iect to any internal
revenue tax.
So, by SLibStitLItin,,
the terii-i "person subject to any
internal revenue tax" for the term "taxpavei-" in section
441(a), the section requires the tax to be computed on the basis of the taxable
yeai- of the person subject to the income tax.
Section 7701 (a)(1) identifies a person. After reading this section unless you are a
citizen or resident of the United States as defined in the code or are other
than a real live person this section does not applv. Then section 7701(a)(')O) identifies a "United States
Person" again, unless ),,oLi
ii-e other than a real live person. outside of the defined areas, this section
does not applv either.
To t@iiid @)Lltwliat
must be done to determine whether you are
a '@taxpayer" lets look at Chaptei- 78--Discovery of Liability and
Enforcement of Title. In this chapter
you will find the Secretary is to canvass the district for persons who may be
liable, or are in possession of objects with respect to a tax imposed by such
object. Section 7601, the first section
of Chapter 78 entitled, Canvass Of Districts For Taxable Persons And
Objects. Section 7601 (a) General Rule
The Secretai-v sliall, to the extent lie deems it practicable, cause officers
or employees of the Treasury Department to proceed, from time to time,
tlirou,,Ii each internal revenue district and inquire aftet- and coiicerniii,,
all persons tliereiii who ii-iay be liable to pay any internal revenue tax, and
all persons owtiin,, or having the care and mana(,emeiit of any o@jects with
respect to which any tax is imposed.
I -v\,aiit further
and looked at the Code of Federal Regulations Index and Finding Aides. This book can be purchased from the National
Archives and Records Administration, Government Printing Offices in Wasliin(,ton, D.C. You will note
that all authorities are entered from the film,,
of the ruleiiiakin,,r citations by the agency with the Federal
Register. The Parallel Table
ol'Atitlioi-ities and Rules states as follows: "Entries in the table are
taken directly from the rtilei-iiakiii(, authority citation provided by Federal
a(,eiicies in their regulations".
Regulations are
Pa(,e 9 of I
I
bindiii(,
on the agency. The Code of Federal Regulations states that section
7601 is authoritative for excise taxes in
CFR 27 Part 70. This section is in
Chapter 78.
Looking at the authority of revenue agents or
officers, defined by Congress in section 7608, which is also authoritative in CFR 27 Parts 70, 170 and 296. If you go to you local law library and check
27 CFR Part 70 you will find it is for the enforcement of Alcohol, Tobacco and
Firearms and certain other excise taxes.
I found in the
case of U.S. v. Flora, @)62 US. 145, at 176, where the
court stated taxation is voluntary.
"OLII- SySteill of
taxation is based on voluntary assessi-nent and payinent, not upon disti-aiilt."
U.S. v. Flora, id.
I also found that Mr. Avis in testifying in an
Internal Revenue Investigation stated. "Your income tax is 100 percent voluntary tax, and your liquor tax is 100
percent enforced tax.
Now,
the situation is as different as nicht
and day." (Exhibit B)
in
Research reveals that you must have "taxable
income"; then, you must be made "liable" for a tax; next.
tlils"liabilltv" must make
you a "required person", and lastly, that you willfully failed to
file a "required return".
The Courts SaN,'
the NNI-oi-d "NvilifLilIN7". when used in a criminal statute. means an act done with a bad purpose. Felton
v. 1-iiiited States, 96 US. 699: Potter v. United States, 155 US.
4')8: Spurr \-. United States,
174 US. 728, or without justifiable
excuse. Felton v. United States, stipra, Williams v. People.
26 Colo. '-)72, 57P. 701: People v.
Jewell. I-')8 Mich. 620, 101 NW 8')5; St.
Louis l.'M. & S Ry. Co. v.
Batesville & W. Tel. Co., 80
Ark. 499, 97 SW 660; Clav v. State, 52 Tex. Cr. 555, 107 SW 1129; or
Stubbornly, obstinately, perversely. Wales v. Miner, 89 Ind. 11 8. at 127; Lynch v.
Commonwealth, l')l Va. 762; 109 S.E. 427; Claus v. Chicaizo Gt. W.
R-,,. Co., 1 -')6 Iowa 7, 1 11 NW.
15, State v. Harwell, 129 N.C. 550; 40 S.E. 48. The word is also employed to characterize a thin(,
done without -rounds for believing it is
lawful. Roby v. Ne,.k-toii. 121 Ga. 679, 49 S.E. 694, or conduct marked by a careless disregard whether or not one has the ri(ylit so to act. United
States v. Philadelohia & R. Ry Co., 22') Fed. 207, at 210; State Nr. Savi-a. 129 Iowa 122; 105
N.W. -')87; State v. Mor@yin, I-')6 N.C. 628, 48 S.E. 670.
The question is, is a person liable or made liable? This is a decision that has to be made before a person can Continue. Research
the law and make a lawful determination.
In closiil(,, I NvoLild recommend that you read
26 IRC 7804(a) which provides that "(t)he provisions of Reorganization
Plan Numbered 26 of 1950 and Reorganization Plan Numbered I of 1952 sliall be
applicable to all ftinctions vested by this title...... However, Reorganization
Plan #26 of 1950 \vas i-el)ealed in its entirely by Public
Law 97-258, 97 Stat. 1085, on September I'),
Page IO of II
1982.
[See '@l USCA ')Ol, Page 10] "A reorganization plan ... may not have the
effect of .. continuing an agency
beyond the period authorized by law...... [5 USC 905(a)].
I'Iiis is the research
I have conducted to date and will continue to research. I sincerely hope you xvill do the same.
Do not construe this as legal advice as I ai-n not a lawyer, it is a research letter or documentary based on
facts I have uncovered. All these facts
can be substantiated bv you at most law
libraries.
I certify that the information contained in this research letter is true and correct
to the best of i-ny knowled@,e and
belief and stand ready to testify to these facts.
Sincerely,
Page I I of I I