people who have actually read
the Tax Regulations tend to get
...but you'll never hear about
them marching upon Washington
by watching ABC, CNN or Fox News
Todd Johnson 2004
reading tax regulations is a function
of an IRS job, many IRS employees
tend to know something that the
rest of us don't, but very few
of them will tell you about it.
Brave are those in the IRS that
actually follow the written tax
rules. When they blow their whistles
on our government's own
income tax fraud, they risk it
are just a few of the IRS Whistleblowers.
It is unknown exactly how many
there have been at the IRS, since
the first, and last official IRS
Historian, Shelley Davis, told
the US Senate "there were
virtually no records of IRS actions
throughout the twentieth century
in any of the repositories..."
Historian Davis is first. Her
story shows that when a whistle
is blown in the IRS, an investigation
of the whistleblower
soon begins. Davis (and others),
said it is "a common tactic
used against IRS employees who
dare to speak up." This tactic
seems to demonstrate existence
of wide spread IRS abuse, better
than anything else could.
All of these IRS employees risked
their jobs, for just speaking
the truth. Most people do not
have this courage and will keep
very quiet. Not only will most
of us keep quiet, but we'll even
change the subject of thought
in our own minds, pretending nothing
is wrong, as we continue to toil.
Former IRS enforcers have taken
great risks, and are still taking
great risks to tell you something.
No one leaves organized crime
risk-free, the bravery required
is immense. You may want to listen
to their valuable message.
Former IRS Official Historian.
In the 1990s she sacrificed her
$69K job and retirement to blow
the whistle on illegal document
destruction committed by the IRS,
and said she would do it again.
L. Davis - Former IRS
Official Historian, the first
and the last.
records had been destroyed. Gone.
Shredded. Tossed. They no longer
other agency of our government
could get away with this."
fear of suffering a personal attack
from the IRS generally keeps most
of us in check... This ensures
that it can never be held accountable
for its actions. How can you prove
any wrongdoing when the evidence
is already destroyed?"
-- Prepared statement before the
Senate Finance Committee, Sept.
23, 1997. more
CPA, Former CID Special Agent,
Sacrificed a big paycheck, job,
career to tell you some facts
the media won't tell you, US citizens
are getting scammed.
you are a current or former IRS...
and you are ready to come out...
send a letter to... Freedom Above
Fortune, PO Box 90239, San Jose,
California, 95109-4239. I will
never reveal your name" --
Banister - CPA and Former
IRS Special Agent, Criminal Investigation
agent Joe Banister comes from
a law enforcement family and has
two brothers working as policemen.
says he pays his taxes, but does
not file a Form 1040 return. He
"gave up" his career
with the IRS (he was told to resign)
to devote his life to stopping
the IRS/government income tax
believes citizens are not required
to pay federal income taxes and
was acquitted on charges that
he attempted to defraud the government.
IRS does not prevail against citizens
because the agency adheres to
the rule of law... the IRS prevails
against citizens because the
agency ignores the law, twists
the meaning of the law, and overwhelms
the citizen with economic and
legal burdens" -- Joseph
Sherry Peel Jackson
CPA, Former IRS Agent
you care? ... do your own
research ...make a decision to
be an informed slave or get off
the plantation! Don't
buy any [tax] research packages"
-- Sherry Jackson's Blog
Jackson holds educational seminars
around the country.
Peel Jackson - CPA, Certified
Fraud Examiner, Former Internal
Revenue Service Agent, 21 years
my tenure as an IRS agent, I personally
saw marriages broken, families
torn apart, homes confiscated
and businesses destroyed... without
the proper authority."
Constitution of the United States
of America has been... ignored
through allowing the privately
owned Federal Reserve to create
paper currency and charge you
47 million dollars in interest
me tell you, that as a black woman
I am keenly aware... of slavery...
do you understand that we are
all slaves to this system?"
IRS fears the public gaining
a knowledge of how their scam
Todd Johnson 2004
Former IRS Revenue Officer,
IRS agent who gave up a fat paycheck
and a well benefitted government
job to tell us the laws and regulations
are not applied as written, and
it is the government that is the
IRS knows the public is slowly
realizing that the tax system
is a scam"
-- John Turner
Scam began, for most
people, in World War II, 1942.
Donald Duck Pays Income Tax
(Cartoon) "Taxes will keep democracy
on the march", [amazing blatant
propaganda, a collectors item],
(10MB, Right-Click > Save Link)
scam continues today with the
slogan "SUPPORT OUR TROOPS".
Turner - Former IRS Revenue
Officer (RO), Tax Consultant.
do realize, don't you, that ...according
to the way Congress [and the
IRS] would have you believe...
ALL of your income is subject
to tax save what they let you
keep by their benevolence. They
let us keep some of our income!
This is the mistaken notion that
we Americans are operating upon!"
-- John Turner
Turner says he can prove there
is no requirement to file income
served in the United States Army
and held top secret clearances.
He worked for the IRS for 10 years
from 1987-1997. As a Revenue officer
he has used the power to levy
and seize. He eventually researched
tax "protester" arguments,
and discovered the IRS is indeed
misapplying the tax laws, and
resigned from the IRS.
are many, many good people who
have lost their property and their
freedoms... while attempting to
force the government to obey the
tax laws as written."
solution requires the American
people to demand the needed change.
... Your help is needed to bring
this to the attention of people
far and wide." more
Former IRS Revenue Agent and IRS
Appeals Officer, 18 years at IRS.
Beale has a Master's Degree in
Taxation and 28 years experience.
Beale - Former IRS Revenue
Agent and IRS Appeals Officer,
28 years experience, over 18 years
was an IRS agent (RO) from 1979
to 1987, and an IRS Appeals Officer
from 1987 to 1998. He is an author
('The Trust Bible', and 'Feelings,
The Second Book,' - the historical
coverup by the government since
1913) and has a Master's Degree
to Former IRS Agent Joseph Banister
"complying with the United
States Code has caused the IRS
to take a disliking to him..."
was sued by the Department of
Justice. He is no longer allowed
to prepare tax returns (he quit
preparing returns before the order)
and must stop selling trusts and
other "tax schemes."
Former IRS Office of Counsel Attorney
member of the bar of the State
of Maryland since 1954.
Chappell - Former IRS
Office of Counsel Attorney
attorney for 50 years, Mr. Chappell's
experience includes 17 years of
government service first as a
clerk to a Tax Court judge and
later working for the Office of
Chief Counsel of Internal Revenue.
experience also includes covering
the House Ways and Means and Senate
Finance Committee hearings in
drafting the 1954 Internal Revenue
has also represented taxpayers
before the Internal Revenue Service
and in the federal courts for
approximately 30 years.
Chappell's concerns include: violations
of IRS regulations by the IRS;
violations of statutory requirements
by the IRS; disregard of their
own math and records system; manipulation
of data on the IRS master record
system; ignoring statutory requirements
for making proper assessment of
taxes; the ignoring of requirements
for collection matters such as
the enforcement of IRS liens,
levies and property seizures;
and also a great deal of concern
about the current trend toward
abusive searches and seizures.
story comes down from the top...
it spreads around...
Matthew N. McErlean
Former IRS Senior Appraiser and
Valuation Subject Matter Expert
experience includes an MBA, MS,
MAI, CAE, and CPA.
refused a forced transfer, then
the IRS declared him AWOL and
stopped his pay. Another American
in the IRS who risked it all to
tell the truth.
begins his report to the Treasury
Inspector General by utilizing
the parent class of the tax code,
N. McErlean - Former
IRS Senior Appraiser and Valuation
Subject Matter Expert, MBA, MS,
MAI, CAE, CPA.
1996, McErlean tried to help the
IRS get more revenue by submitting
a memo suggesting the IRS adopt
the Uniform Standards of Professional
Appraisal Practice. He said the
IRS was losing billions by not
following uniform standards.
in 1999, McErlean made a report
to the Treasury Inspector General
of Tax Administration, in which
he said IRS managers were violating
the Constitution, and rights of
have made consistent attempts...
over the past three years, urging
IRS management to correct the
situation. The only visible result
to date is that I have been the
subject of adverse and retaliatory
[seems like familiar abuse]
1 Section 8 of the United States
Constitution stipulates that while
Congress has the power to lay
taxes, '...all duties, imposts,
and excises shall be uniform
throughout the United States.'
... it is axiomatic that
the underlying methodology of
laying taxes must be uniform...
current appraisal practices do
not yield uniformity in assessing
tax liability based on appraised
-- Matthew McErlean
Law dictionaries do define duties,
imposts, and excises, as
taxes, so it's reasonable that
Taxes "shall be uniform."
The first article of the Constitution
also states that there can be
no Capitation, unless in Proportion
to the Census. A modern law dictionary,
Law, defines Capitation as
"a uniform per person payment",
Law Dictionary, 1856 defines
it as "laid on each person
according to his estate and ability."]
Robert Schulz, and former IRS
agents John Turner, Sherry Jackson,
and Joseph Banister - work together
to stop government corruption
Treasury, and IRS officials
avoid these highly educated and
experienced professionals like
those same Government officials
don't mind taking the time to
spy on them, arrest them, raid
their homes, harass them, investigate
whistleblowers, make it difficult
to get a job, and make attempts
to shut them down - and shut them
major media will also avoid IRS
Whistleblowers and their stories,
until later when the Whistleblowers
are sued by the Government. Then
they will happily tell you about
it, but they often fail to mention
- these were former IRS agents
with a great deal of experience
and education. [The next IRS
Whistleblower, Andrews, a Former
IRS Commissioner explains why
our Government and the major media
are so treasonous.]
'Bob' Schulz is not a former IRS
agent, but a citizen who also
fights government abuse...
are kidding themselves. They don't
have the buying power they used
to have. A lot of the people living
today don't know what the buying
power of success was before we
decided to use excessive income
taxes to punish success and estate
and gift taxes to force every
generation to start from scratch."
-- Coleman Andrews
T. Coleman Andrews
IRS Commissioner, 1953-1955
[Everyone in Congress and
in Government, read this...]
"...there are a lot of people
in public office... who haven't
got the guts to check unfairness
because they're afraid somebody
will investigate them for doing
whatever is right"
-- T. Coleman Andrews, Former
Commissioner of Internal Revenue,
U.S. News & World Report,
May 25, 1956
Investigating the whistleblower
"a common tactic used against
IRS employees who dare to speak
-- Shelley Davis, Former IRS Historian,
Statement to Senate Committee,
September 23, 1997
Coleman Andrews - IRS
from an interview with U.S. NEWS
& WORLD REPORT, May 25, 1956,
followed by the full interview.
income tax...] is slowly
but surely destroying the middle
we ought to see that every person
who gets a tax return receives
a copy of the Communist
Manifesto with it so he can
see what's happening to him."
forget that there are many parts
of the law in which Congress did
not spell out its intention but
instead empowered the Secretary
or his delegate to say what was
meant." [Can you believe
this? One man, the Secretary (just
some guy), or worse a delegate
(some other guy) has been telling
us what to do.]
have had members of Congress tell
me frankly that they just don't
have time to give thorough consideration
to a good deal of what comes before
them for attention."
had some of those men tell me
they had to depend absolutely
upon the staffs of their committees
for advice as to what to do."
[Can you believe this? Some
of the elected in Congress don't
know what they are doing, or deciding,
or they are lacking critical thinking
tax laws are not made by members
of Congress... nor by the committees
of Congress... but by the staff
members of the tax committees.
That's true of all legislation."
[Doesn't this invalidate laws
passed by Congress, and make many
in Congress unqualified in the
job they applied for?]
began to discover [in the
early days of income tax]
that while the law was simple
it was unjust, and they had to
do something about it, they began
to add on all kinds of fancy gimmicks,
gadgets and thou-shalt-nots, until
it now adds up to the point where
it's so complicated that nobody
can understand it [even our
clearest thinker, Einstein said
he couldn't understand it].
I say to you that any law that
isn't understood even by the people
who pass it, let alone by those
subjected to it, shouldn't be
-- T. Coleman Andrews, 1956
is the preparatory stage that
overthrows capitalism, then private
ownership is replaced by communism
* The US Constitution says, "The
United States shall guarantee
to every State in this Union a
Republican Form of Government"
- Art. IV, Sec. 4
familiar - First, they came for
the farmers, but I was not a farmer,
so I did not speak up... then
they came for the manufacturers,
but I was not a manufacturer (and
even cheered the cheap Chinese
goods)... then they came for the
doctors, I did nothing (screw
those rich bastards)... then they
came for the computer scientists
and engineers... ("the shape
of an 'L' on my forehead")...
and soon, my countrymen were replaced
L. Davis, the first and last official
THE SENATE FINANCE COMMITTEE
HEARING ON THE INTERNAL REVENUE
SEPTEMBER 23, 1997
Chairman and Members of the Senate
Finance Committee, I am pleased
to be able to share a few of my
thoughts and experiences with
you today as you explore specific
issues of IRS abuse of those the
tax agency likes to call its "customers"
-- American taxpayers.
16 years I worked as an historian
for the federal government. Nine
of those years were with the Department
of Defense and the final seven
were spent as the first and unfortunately,
the last, official historian for
the Internal Revenue Service.
At the end of 1995, I resigned
from my federal career in protest
over the unwillingness of the
IRS, or the Treasury Department
Inspector General, to investigate
my complaint of illegal document
destruction by the IRS. I learned
that the same federal investigator
to whom I originally reported
my concerns regarding this, had
turned around and opened an investigation
of me on unfounded and false charges
of "wrongful release of confidential
information." Later, I learned
that this is a common tactic used
against IRS employees who dare
to speak up against management.
I knew then that I had no alternative
but to resign and try to raise
awareness of the intransigence,
arrogance, and abusive patterns
of behavior that I found all too
common inside the headquarters
of the IRS. I decided to write
a book which was published earlier
this year entitled, "Unbridled
testimony today will touch briefly
on three areas:
) The cultural climate of the
) List keeping at the IRS;
) The IRS definition of "tax
introduction to the culture of
the IRS came during my earliest
days with the tax agency, in the
fall of 1988. Although I had been
hired as the first historian for
the IRS, I found little interest
or support for my efforts. I found
even less history. By history
I mean both an awareness of the
heritage of the IRS as well as
the raw material (the documentation)
from which narrative history is
distilled. Neither the documents
nor the heritage were to be found.
Initially, I found this curious.
Later, I found it alarming. At
the IRS National Headquarters,
there seemed little connection
between the work of employees
and actual tax collection--what
I presumed to be the mission of
the IRS. Rather than possessing
any basic curiosity about the
past, the IRS employees I encountered
exhibited a wariness, a suspicion--assuming
that anyone looking for records
must have some definite agenda.
An agenda presumed to be negative.
reluctance to think about the
past translated into routine day-to-day
operations, meaning that all documents
were tossed, shredded, whatever,
when a program was completed--or
shut down, as in the case of many
IRS computer projects. No records.
No paper trail. No history.
time went on, I realized that
this not only made my job as historian
virtually impossible, but that
it guaranteed that the IRS could
never be held accountable for
its actions. With a sense of historical
development, I came up with my
own interpretation of this phenomenon.
One could easily pass off the
reluctance of the IRS to acknowledge
its past as a reaction to a constant
barrage of criticism. But the
IRS is certainly not the only
federal agency subjected to criticism
from the press, Congress, or the
of reflecting on positive actions
in response to criticism, the
IRS proclaims that any criticism
of the agency is "IRS bashing"
and "will only lead to more
tax protesters." Rather than
respond with solid information,
historical examples, and analysis,
the IRS jumps around skittishly,
telling Congress that this reorganization,
or that new position, or another
new task force will remedy the
current problem. The IRS has learned
that its most effective response
to inquiring questions from Congress,
from the press, or from the American
people is to hide behind the privacy
laws. These are the laws meant
to protect taxpayers. But by endlessly
citing restrictions on its authority
to comment on taxpayer cases,
the IRS deflects criticism for
any and all actions. In essence,
the response of the IRS to question
about anything and everything
is, "Trust us. We're doing
the right thing. We just can't
tell you what that is because
we're protecting American taxpayers."
corollary to this defensive shield
is the penchant of the IRS to
destroy its paper trail. There
were virtually no records of IRS
actions throughout the twentieth
century in any of the repositories
where one would normally find
federal records: the IRS itself,
the National Archives (including
the permanent archives in Washington,
D.C., the 10 records centers around
the country, or the Presidential
my early years with the IRS, a
good question to ask was, "Where
are the records?" What I
learned was shocking. The records
had been destroyed. Gone. Shredded.
Tossed. They no longer exist due
to a lack of attention to, or
concern for, the law which requires
all federal agencies to preserve
records of what they do. It is
as though the IRS assumed that
laws which apply to the FBI, to
the CIA, to every other part of
the federal establishment can
other agency of our government
could get away with this. I questioned
the reason why it had taken so
long for anyone to realize that
the records were not just missing,
but destroyed. I believe the answer
is based on fear. As taxpayers,
why would we ever question the
one agency that can truly bite
back? Our fear of suffering a
personal attack from the IRS generally
keeps most of us in check. Our
fear of being audited has allowed
the IRS to theoretically eliminate
any potential smoking guns by
trashing its own records. This
ensures that it can never be held
accountable for its actions. How
can you prove any wrongdoing when
the evidence is already destroyed?
IRS has learned that the privacy
protections are its best weapon
in its war against its "customers."
There is an "us against them"
mentality which is far too common
among IRS employees. I witnessed
and experienced this attitude
firsthand for over seven years
working at the IRS headquarters.
When I questioned the lack of
record keeping by the IRS, it
was made clear to me that I was
a "lone ranger," a "loose
cannon," and "not a
team player." Is it any wonder
they investigated me?
conclude this section with a stark
example from my personal experience.
After my protest resignation at
the end of 1995, admittedly I
was not on the "most favored"
list of IRS. But when I went to
the IRS National Office on Monday,
April 15, 1996, to meet a friend
who had invited me for lunch to
celebrate my birthday, I did not
expect to be threatened with arrest.
But that is what happened.
waiting for my friend to meet
me at the entrance of the building,
I was pulled aside by an IRS internal
security agent who told me to
leave immediately because I was
from the building.
thought this was odd as I was
standing in the front entrance,
a public space. When I asked for
an explanation, I was told that
I was "banned" because
I "did not turn in my official
identification badge when I resigned
four months earlier."
the agent detaining me prepared
to call for Federal Protective
Service agents to carry out her
threat to arrest me, I knew I
had to make a quick decision:
let them carry through with this
absurd threat, or turn and leave.
I left. To this day, I wish I
had stayed and made them carry
through with their threat. The
IRS brought false charges against
me, used government resources
to pursue a false investigation
of me, and continued to harass
me even after I had resigned.
With the IRS, as I am sure you
will hear from others today, retaliation
is prompt, swift and catastrophic.
years with the IRS were spent
exclusively in the National Office,
the headquarters of the tax agency.
Throughout my tenure at the IRS,
I often heard stories that different
types of codes were used to identify
taxpayers and returns.
have specific knowledge of one
type of list maintained inside
the IRS. It is a product of a
secretive, cloistered unit of
the IRS which existed from 1969
through 1973, known by the name
"Special Services Staff,"
SSS list had approximately 11,000
individuals and organizations
designated as possible audit targets
by the IRS. Who were these people
and organizations? Some were names
you will recognize: Shirley MacLaine,
Joan Baez, John Lindsay, the Black
Panthers, and the Student Nonviolent
most of those who made it onto
the list were not household names
but were individuals the SSS determined
were of questionable character
as determined by the SSS.
employees of the SSS dutifully
clipped newspaper articles each
day. The FBI willingly sent over
its own files on political dissidents
and protesters, and subscriptions
were taken to radical publications
which were perused for names and
other leads. All in all, the SSS
targeted individuals with no known
tax problems for audit simply
because of their political activities.
commissioner who abolished the
SSS, Donald Alexander, actually
testified before Congress in 1975
that he believed the SSS records
should be taken "out on the
mall and burned."
despite the fact that the SSS
files remain intact at the IRS
(at least through my resignation
at the end of 1995), the IRS steadfastly
refuses to release the files to
researchers or even to the National
Archives for safekeeping. Why?
Because they contain "taxpayer
information." Who is protecting
whom, one has to wonder? What
has all this got to do with the
present? Today I believe there
exist thousands of names of American
taxpayers whose Master Files are
coded as TC-148, which brands
them as "Illegal Tax Protesters."
Whether this is a list, or compilation
of files which bear that designation,
is semantics. Just how many Americans
bear this designation?
the very least, we need to know
if we are on that list, We reserve
that right. The IRS says we can't
know and don't have a right to
know while simultaneously claiming
Congress wants it this way.
only thing being protected in
this scenario is the IRS. Just
what is a tax protester? Your
definition, like mine, is probably
different from the IRS definition.
I learned that while inside the
tax protester, in my definition,
is not someone who may oppose
our system of taxation, but pays
his taxes nonetheless. A tax protester
is not someone who says that our
tax system is broken and must
be dismantled, but still files
a Form 1040. A tax protester is
not someone who merely criticizes
the IRS. A tax protester is not
someone who challenges an IRS
assessment. But in the mind of
the IRS, all of the above ideas
fit the unofficial IRS profile
of a tax protester. In the cloistered
environment of the IRS, criticism
of the IRS, or the income tax,
equals tax protester. Anyone who
has the misfortune of bearing
that title is most likely going
to witness first hand just what
"taxpayer abuse" really
get me wrong. I am not in any
way condoning the actions of those
who, by one manner or another,
attempt to cheat or not live up
to their financial responsibilities
as a U.S. citizen. But I do recognize
the use of the label of "Illegal
Tax Protestor" as another
powerful weapon of the most powerful
agency in America. It is time
for Congress to compel the IRS
to be more forthcoming about its
audit procedures, even though
the IRS would like us to believe
that our system of taxation will
collapse if the American people
know how their tax collector goes
about his or her business.
IRS gains too much benefit from
the privacy laws to come clean
on its own. The culture of the
IRS, built over decades of learning
to hide behind the privacy laws,
will not change on its own. Without
intervention from Congress, it
will not happen. Last year, a
top career IRS executive testified
before Congress that, "There
is the general view that the more
mysterious tax enforcement is,
the more likely taxpayers will
voluntarily comply." Mystery
breeds distrust and contempt.
It also breeds fear, which compels
many taxpayers to comply with
the tax laws because they are
afraid of the consequences, but
it does not breed voluntary compliance
arrogance of the IRS is outrageous
and harmful. We lose more than
we gain by allowing the IRS to
operate in this manner. Congress
must demand accountability from
the IRS. Congress must shine the
spotlight on the IRS and never
switch the power off.
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but it should be evident that
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We Do ensure that we find every
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written, and what is not, in the
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rule exists - for example, regarding
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You can confirm ANY of the rules
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it is your duty to know
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You are responsible
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If you have questions, try asking
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Code of Federal Regulations (CFR)
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