Withdraws Criminal Allegation, Tax Convict
the People's war against the income
tax fraud and IRS abuse has been lengthy
and daunting and has left many freedom
fighters across our nation battered
and bankrupt, there are continuing signs
that the tide of tyranny may finally
be meeting effective resistance.
April 12th 2005, William Wallace Lear
of Muskegon, Michigan appeared in federal
District Court in Grand Rapids to face
IRS charges claiming Lear had violated
the terms of his probation. William
Lear had served one year in a federal
detention facility in Minnesota following
his conviction in 2002 for Willful Failure
to File income tax returns (a misdemeanor).
His probation began in March, 2004.
basis for the probation violation hearing
was an IRS claim that Lear failed to
abide by the strict terms of his probation
which included the requirement that
he file all his delinquent tax returns
and pay all back taxes and penalties
as the hearing before Judge Gordon Quist
began, the DOJ attorneys moved to dismiss
the IRS's probation violation claim
against Lear that would have sent him
back to prison.
Lear had filed his missing returns signing
them "under duress" (which
IRS does not allow) and failed to pay
the taxes owing on those returns, Judge
Quist signed an order, completely releasing
Lear from federal custody. As of April
12th, Lear has been a free man.
important question remains: Why? Why
would the IRS and DOJ walk away from
a golden opportunity to make headlines
and send a convicted tax protester back
answering the question, let's review
some of the key developments leading
up to the April 12, 2005 probation violation
serving his 1-year sentence and after
his return to his home in Michigan to
fulfill his probation, Bill Lear and
his wife Rose "dug back in"
and continued to review the extensive
body of legal research that had originally
caused Bill Lear not to file.
the summer of 2004, they constructed
a "Challenge of Authority"
document relying on legal
material from various sources including
comprehensive research posted
by We The People in May 2004 and
that has since been sent repeatedly
by the Foundation (and others) to various
officials of the U.S. government, including
the President's current Advisory
Panel on Federal Tax reform
research conclusively documents that
IRS has no legal authority to impose
taxes on the wages and salaries of ordinary
damaging in the challenge was recently
archived documentation from the government
itself clearly showing that IRS Form
1040 is a "proposed" information
collection form and that there is no
legal authority cited for its use.
October 4, 2004, during a meeting in
the offices of their Congressional Representative
Peter Hoekstra, the Lears formally served
their Challenge of Authority on three
IRS agents and engaged in a significant
discussion about the limits of their
authority. The IRS agents refused to
respond to the Challenge of Authority
simply stating that it is not the "practice"
of IRS to respond to such requests.
the agents did not know, however, was
that two weeks earlier, on September
24th, the Lears had filed the same document
as a formal public legal record in their
local county courthouse at office of
the Registrar of Deeds.
February 28, 2005, after additional
contacts with IRS officials in which
Bill Lear repeatedly asked the IRS to
provide specific legal guidance to him
so he could know which tax form the
law required him to fill out, and thereby
comply with the terms of his probation,
the Lears again confronted the IRS agents
in a meeting in Rep. Hoekstra's office.
that meeting, and after a heated discussion
with IRS agents, confronting them with
government documents and evidence clearly
showing Form 1040 has no authority in
law, IRS ended the discussion by telling
Lear that the law required him to use
"Form 1040" to file his returns.
and agitated with the exchange, IRS
Agent J. McWilliams stated that Lear
"wasn't cooperating with the IRS",
and that Lear was "going back to
March 2, just days before Lear's probation
was due to expire, IRS filed a probation
violation complaint with the federal
probation office. Lear was promptly
served Notice of the hearing that could
send him back to prison.
March 4, the Lears filed a Habeas Corpus
regarding the original conviction.
March 9, Lear filed a pleading answering
the alleged violation of probation
March 10, Lear also decided to "hedge
his bet" and filed the delinquent
tax returns, but signed the tax forms
March 14, 2005 - Lear appeared before
Magistrate Joseph G.
who found cause for the violation and
sent the case to Judge
for a formal hearing.
should be noted that IRS routinely rejects
tax returns signed "under duress"
due to the obvious due process implications
related to the use of force, threat
of force, or other intimidation to coerce
an individual to swear to a statement
made under "penalties of perjury."
It should be further noted that although
required by the terms of his probation,
Lear did not make any payment toward
the alleged taxes or penalties due for
the returns he was convicted for willfully
failing to file.
on March 21st, the Lears filed a Motion
to Quash the Release
Hearing. Contained within this motion
was the formal
document that had been previously recorded
in their local county courthouse as
a legal public record.
April 12, Lear and his wife Rose appeared
in court for Bill's probation violation
of publicly confronting the merits of
the alleged probation violation and
asking the court to send a "recalcitrant
tax convict" back to prison, attorneys
for the DOJ and IRS withdrew their complaint
alleging the probation violation.
under Rule 902 of the Federal Rules
of Evidence, a court cannot
deny the admissibility of relevant evidence
consisting of certified copies
of public legal records as they are
presumed to be self-authenticating
and valid as evidence.
is the text of Rule 902, sub-paragraph
evidence of authenticity as a condition
precedent to admissibility is not required
with respect to the following:
Certified copies of public records.
A copy of an official record or report
or entry therein, or of a document authorized
by law to be recorded or filed and actually
recorded or filed in a public office,
including data compilations in any form,
certified as correct by the custodian
or other person authorized to make the
other words, in facing a public criminal
hearing where the contents of Lear's
"Challenge of Authority" was,
without argument, directly relevant
to Lear's alleged violation, and knowing
the District Court could not deny its
admittance as evidence, the DOJ was
faced with two unpleasant alternatives:
either produce IRS witnesses to explain
away government documentation clearly
showing IRS Form 1040 is not a legally
authorized form, or walk away from the
probation violation hearing.
than take a potential headline-making
opportunity to publicly chastise and
send back to prison a convicted tax
protester who had dared - even after
conviction -- to continue questioning
the legal authority of the government,
the IRS and DOJ instead withdrew their
criminal complaint, thereby avoiding
having to confront - on the record -
the damning evidence contained in Lear's
to Quash and its "Challenge
of Authority" exhibit. (Note
the legal argument regarding
lack of authority for Individual Form
1040 begins on page 4 of the Motion
withdrawing the IRS complaint against
Lear, DOJ avoided having to publicly
attempt to rebut Lear's legal research
and having to admit that the government
could not cite any legal authority requiring
the filing of a 1040 Individual tax
April 25th, despite the facts that Lear
had filed defective returns signed "under
duress" and also failed to pay
the taxes and penalties owed for the
returns he was convicted for failing
to file, Judge Quist signed a formal
order completely freeing Bill Lear from
the terms of his probation.
Sixth Circuit Court of Appeals in Cincinnati,
Ohio is currently considering whether
to certify Lear's most recent Habeas
Corpus motion to vacate his conviction.
That motion is also based upon the new
legal research contained in his "Challenge
Hard Evidence That Form 1040 Has No
their "Challenge of Authority"
document, the Lears provide hard documentary
evidence that IRS Form 1040 has NO legal
evidence was presented by contrasting
archived government documents that have
been filed pursuant to the federal Administrative
Procedures Act (APA) and Paperwork Reduction
Act (PRA). Under the PRA, each and every
government form that is used to collect
information from the general public
under law must be linked to its authorizing
statutes and implementing regulations
and have a valid Office of Management
and Budget "OMB" Form number.
This requirement of law provides an
orderly means to identify which statutes,
regulations and forms are related. As
one item of evidence, the Lears produced
a stamped copy of a 1987 Treasury Department
document entitled, "Request for
OMB Review" which is required by
the Paperwork Reduction Act. The request
was for IRS Form "1040-NR",
the tax form used by Non-Resident Aliens
to report their "income".
things about this document are noteworthy:
form used for the request is OMB Form
"83" On line 5 of Form 83,
the administrative requester is required
to cite the statutes actually authorizing
the collection of the information.
authorizing statutes are, in fact,
line 27 of Form 83, the administrative
requester is required to cite the
regulations actually authorizing the
collection of the information. authorizing
regulations are, in fact, cited.
Form 83" Treasury request for
IRS Form 1040-NR for use by Non-Resident
where it gets very interesting:
"Challenge of Authority" document
also contains a similar Treasury PRA
request from 1996, but this one is for
the "regular" IRS Individual
Form 1040 that millions of Americans
file each year. This Treasury administrative
request is not made on OMB "Form
83" ---- but rather using an alternate
OMB form, "83-1" titled, "Paperwork
Reduction Act Submission".
very important differences between the
OMB request forms need to be noted:
Form 83-1 does NOT require any specific
citation of statutory authority.
Form 83-1 does NOT require any specific
citation of regulatory authority.
the "Certification" box found
on page 2 of Form 83-1, there are specific
references to both PRA Regulations "5
CFR 1320.9" and "5 CFR
attachments to this OMB Form 83-1 request
consist primarily of a list of Title
26 (Income Tax) regulations and statutes
that are merely (quoting) "associated"
with IRS Form 1040.
request using OMB
Form 83-1 for the IRS Individual
the punch line:
Form 1040-NR (for Non-Resident Aliens)
is certified as complying with the requirements
of the PRA found at regulation 5 CFR
1320.8. In its request to the OMB for
IRS Form "1040-NR", the Department
of Treasury (IRS) clearly cites both
the statutory and regulatory authorities
authorizing the use of the form to collect
information and certifies its request
Here to read the Paperwork Reduction
Act (PRA) form disclosure requirements
found at 5
specifically note that for the Treasury's
request using alternative OMB Form 83-1
for IRS Individual Form 1040, the Treasury
has formally certified the request under
regulation 5 CFR 1320.9, which
is explicitly reserved for "PROPOSED"
just below is the title header for federal
regulation "5 CFR 1320.9":
of Federal Regulations] [Title 5, Volume
3] [Revised as of January 1, 2005] From
the U.S. Government Printing
via GPO Access [CITE: 5 CFR 1320.9]
III--OFFICE OF MANAGEMENT AND BUDGET
1320_CONTROLLING PAPERWORK BURDENS ON
THE PUBLIC-- Table of Contents
1320.9 Agency certifications for proposed
collections of information.
part of the agency submission to OMB
of a proposed collection of information,
the agency (through the head of the
agency, the Senior Official, or their
designee) shall certify and provide
a record supporting such certification)
that the proposed collection of information
short, if IRS Individual Form 1040 was
actually authorized under U.S. law,
the Department of Treasury would have
submitted it for OMB certification using
OMB "Form 83" which requires
explicit citation of the Form's authorizing
statutes and regulations.
the IRS used alternative OMB Form "83-1"
-- which is designated ONLY for "proposed"
government forms - and which does
NOT require any formal citation
of legal authority allowing its use.
even though an attachment
to the Treasury's request for IRS Form
1040 (on OMB Form 83-1) contains a lengthy
list of statutes and regulations, and
"Box 12" on the form is marked
indicating the form is "mandatory",
a careful reading of the submission
to OMB will make it clear that the Department
of Treasury is ONLY certifying
1040 is a "proposed form"
and that, IF authorized, it would meet
the collection criteria established
by regulation 5 CFR 1320.9, and that
Form 1040 is only "associated"
with the statutes and regulations cited
in the 1040 request, and if Form 1040
were actually authorized by law, it
would be "mandatory". As a
final observation, it should be noted
that both the 1987 Form 1040-NR request
as well as the 1996 Form 1040 request
were signed by the same IRS officials,
one Garrick R. Shear, the IRS Reports.
Clearance Officer and one Lois K. Holland
as/for the Departmental Reports Management
Officer. Lear's pleadings contain additional
OMB certifications, also signed by Shear
short, the Department of Treasury's
clear and willful intent to use OMB
Form 83-1 (rather than OMB Form 83)
to legally certify IRS Individual Form
1040 as a valid government document,
is compelling proof establishing that
IRS Form 1040 is merely aPROPOSED form,
and that there is NO LEGAL AUTHORITY
that authorizes its use.
Nation of Law?
documentation presented above is additional
evidence weighing against our government,
in favor of the People's
for Redress of Grievances regarding
a system of taxation that is without
reasonable question, devoid of constitutional
and statutory authority.
this article we have shown once again,
that the government simply refuses
to answer legitimate questions regarding
its authority to force People to pay
a direct, un-apportioned tax on their
labor --- questions that are based on
compelling documentary evidence establishing
that the government is abusing the People
by violating its power to tax.
the government continues its refusal
to properly respond to the People's
for Redress, the Petition process
has unfortunately reached the point
where the People have been forced to
begin retaining their money as the means
to peacefully enforce their Right to
secure proper Redress -- i.e., to obtain
answers to the People's legitimate questions
regarding an array of substantive violations
of the founding principles and abuses
of the limited powers delegated to the
government by those that created it
to serve them. Thus far, the government
has improperly responded to the People
by using the People's First Amendment
Right to Petition for Redress of Grievances
as grounds for still further acts of
abuse. The government continues to apply
heavy-handed enforcement actions against
the sovereign Petitioners who are exercising
their Natural Rights and dominion over
their servant government.
actions of the U.S. government are wholly
unacceptable for a free People.
the circumstances, the People are morally,
legally and Constitutionally justified
in retaining their money until their
grievances are redressed and their questions
are answered. There is no other non-violent
way for the People to hold their government
accountable to the Constitution with
its guarantee of Individual Rights.
The We The People Foundation is committed
to peacefully securing freedom and reestablishing
our founding principles -- no matter
the cost. It is a sign of hope and the
power of Righteousness that in the name
of Liberty, a single, dedicated and
determined Michigan family has taken
just a few tidbits of the body of evidence
this Foundation has made publicly available
and has made a compelling case in a
federal court that the DOJ and IRS chose
to walk away from.
is a Nation of Law. The People must
not, and cannot, tolerate a government
that ignores its own laws -- or the
fundamental Rights of those it is intended
Answers, NO Taxes.
ask you again, to support the work of
the Foundation and please consider a
or monthly donation to help us continue
our ongoing battles in the courts of
law and public opinion against those
that would seek to slow our progress
or silence our voice as we demand Constitutional
Order and reclaim Freedom.
note: the documents below are moderately
sized, in Adobe .pdf format. It is suggested
you RIGHT-Click on the links below in
order to download the document to your
computer before opening it. The Treasury's
OMB request for Form 1040-NR (for Non-Resident
Order Freeing Bill Lear