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Author Topic:   Wise Words From a Hero----Dr Carson
AcousticGod
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posted November 25, 2013 02:50 PM     Click Here to See the Profile for AcousticGod     Edit/Delete Message   Reply w/Quote
You'd prefer I be vacuous like yourself unable to articulate my thoughts or my research?

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Catalina
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posted November 25, 2013 03:01 PM     Click Here to See the Profile for Catalina     Edit/Delete Message   Reply w/Quote
I don't think Ami remembers Beaver or Eddie very well. Eddie was perhaps the least articulate character on the show, including the dog. Beaver was not the sort to post sticking-out tongues and defer to others to do the bullying for him...

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Ami Anne
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posted November 25, 2013 03:54 PM     Click Here to See the Profile for Ami Anne     Edit/Delete Message   Reply w/Quote
quote:
Originally posted by AcousticGod:
You'd prefer I be vacuous like yourself unable to articulate my thoughts or my research?

PS To the stealth quoter-- vacuous is an insult.

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Catalina
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posted November 25, 2013 04:00 PM     Click Here to See the Profile for Catalina     Edit/Delete Message   Reply w/Quote
PS to Ami
Calling AG Edster is an insult. If you care to engage the discussion instead of pronouncing on people's brainpower who knows, we might be impressed with yours.

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Ami Anne
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posted November 25, 2013 04:16 PM     Click Here to See the Profile for Ami Anne     Edit/Delete Message   Reply w/Quote
quote:
Originally posted by Catalina:
PS to Ami
Calling AG Edster is an insult. If you care to engage the discussion instead of pronouncing on people's brainpower who knows, we might be impressed with yours.


From the Queen of insults

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Want To Ask Any Question About Bible Prophecy? Go For it. It is Free, of course.


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Randall
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posted November 25, 2013 05:10 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
You seem to have confirmed exactly what I said-- that no one has to submit to an audit. An Affidavit is used all the time by tax attorneys when their clients don't have supporting documentation or have lost it. It does not perjure the taxpayer. It supports the claims on the return. You shouldn't give answers when you don't understand the question. The answer to when can you be forced to be a witness against yourself is never.

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Randall
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posted November 25, 2013 05:48 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
I haven't looked up your cases yet, but I'm well-versed in Katz as I did a legal brief on it for a class this year, and I fail to see what it has to do with the matters of this thread. It's about reasonable expectation of privacy in a phone booth. It's a landmark case that supports the Fourth Amendment.

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AcousticGod
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posted November 25, 2013 07:41 PM     Click Here to See the Profile for AcousticGod     Edit/Delete Message   Reply w/Quote
That's true. I did confirm that you don't have to submit to an audit, but that came with the context that if you don't, the scope of your audit may become larger, which isn't the outcome desired in most cases.

quote:
An Affidavit is used all the time by tax attorneys when their clients don't have supporting documentation or have lost it. It does not perjure the taxpayer. It supports the claims on the return.

I'd like you to prove this one to me. It's not logical.
What's logical is that there are two requirements to setting up a truthful context: the assertion, and the documentation of the assertion. You can't mimic the assertion, and claim you've established a truthful context. Either I can illustrate for you, or you can imagine yourself how well that would play out. The only way it works is if it's true, and the receipt-bearing entity gives up your receipt. If you're testifying to true things, though, why wouldn't you just get the process over with, and produce the receipt yourself?

quote:
You shouldn't give answers when you don't understand the question.

Are you going to follow this advice as an attorney? I am certain that you know less of this law than you're trying to put forth here. You can be arrogant here, responding to a layperson. You won't get by with a less-than-sufficient argument in front of a judge.

quote:
I haven't looked up your cases yet, but I'm well-versed in Katz as I did a legal brief on it for a class this year, and I fail to see what it has to do with the matters of this thread. It's about reasonable expectation of privacy in a phone both.

That was part of a section from Wikipedia regarding one of the cases cited by your reference: Boyd vs. The United States. The point of my putting it there was to say that the assumption put forth in reference to the Boyd v. The United States case is not unequivocal; the case law doesn't end there, and no one should make assertions only citing Boyd v. United States when other cases may be in play. The protection against unreasonable searches goes away once there's merit for a reasonable search. If you're already down that path, then it's already being treated as a criminal matter; the taxpayer has already escalated his/her audit by being uncooperative.

The legal advice I pasted with regards to auditing suggests that it's a fine route to take, that you not go along, and wait for your date in court. Maybe that is a good route. It hinges on your integrity, though, and your ability to answer any tough questions. If you're there, and the IRS has a good case against you, then not answering and pleading the fifth isn't going to help. Nor is answering with a lie under oath. Nor would be your inability to produce documentation. There has to be a good reason to be elusive in that setting, and I predict that would be a tough spot.

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Ami Anne
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posted November 25, 2013 07:59 PM     Click Here to See the Profile for Ami Anne     Edit/Delete Message   Reply w/Quote
Are you going to follow this advice as an attorney? I am certain that you know less of this law than you're trying to put forth here. You can be arrogant here, responding to a layperson. You won't get by with a less-than-sufficient argument in front of a judge.


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Randall
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posted November 25, 2013 08:19 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
You tried to disprove my main point, but you only served to validate it. Are you finally conceding that submitting to an audit is voluntary? And if so, why do you think it's voluntary? Do tell.

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Randall
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posted November 25, 2013 09:52 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
As to my knowledge there had been no need to update the Handbook for Special Agents. This is further confirmed by it being digitized In 2011. It is an internal set of procedural guidelines, so no, you shouldn't he able to find it on the IRS website, as that would be counterproductive to the IRS' mission, don't you think?

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AcousticGod
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posted November 26, 2013 11:46 AM     Click Here to See the Profile for AcousticGod     Edit/Delete Message   Reply w/Quote
quote:
Are you finally conceding that submitting to an audit is voluntary? And if so, why do you think it's voluntary?

It's voluntary, but with a huge caveat.
It's not "voluntary" in the end for me. Eating is voluntary, but if you don't do it there are consequences. Same here. It's an impractical idea.
In the same way you think I should cede the point, I think you should cede the point that it doesn't benefit a person at all whatsoever to follow your ideas about taxes.

quote:
As to my knowledge there had been no need to update the Handbook for Special Agents. This is further confirmed by it being digitized In 2011.

I doubt that. Digitizing it doesn't make it relevant to modern times. Lots of old materials have been digitized.

quote:
It is an internal set of procedural guidelines, so no, you shouldn't he able to find it on the IRS website, as that would be counterproductive to the IRS' mission, don't you think?

It would be counterproductive for them to have it on their site, but they're perfectly fine with an old copy being available on the internet? That set of principles is inconsistent.
If they'd rather have it hidden, it wouldn't be available on the internet. If it is hidden, chances are it has been updated. I can't imagine a government agency, particularly one as volatile as the IRS, not updating their stuff for 38 years.
If, on the other hand, they want it out on the internet, I don't know why we can't find a more modern version.

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Randall
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posted November 26, 2013 03:02 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
It wasn't their choice to release it. It is an FOIA publication. It is one of many on display at the FOIA library. It isn't copyrighted, so leaders in the untax movement were reproducing and selling it for only $5. It comes in handy to have the IRS' procedures in hand when dealing with them. You certainly can't count on them to tell you your rights. Plus, individual agents have been known to lie, so taping all dealings with them tends to keep them in line.

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AcousticGod
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posted November 26, 2013 04:54 PM     Click Here to See the Profile for AcousticGod     Edit/Delete Message   Reply w/Quote
That wouldn't preclude an updated one from existing.

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Randall
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posted November 26, 2013 08:22 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
Apparently, it has been updated. It went from 250 pages to 328.

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Randall
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posted November 26, 2013 08:32 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
Got it! The name slightly changed. The last update was 2003, and it now has 396 pages.
http://books.google.com/books/about/Criminal_Investigation.html?id=SoPOOQAACAAJ

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Randall
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posted November 26, 2013 08:44 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
I found an FOIA request of all of the IRS' internal procedural manuals. If you scroll down a few pages, you will see a 1984 edition of it. Look for 1984 and the handbook code of 9900. So, it is being updated. They do a good job of keeping it offline. Government publications are not copyrighted, so someone should upload it to a website.
http://www.governmentattic.org/5docs/IRS-IRM-HistInvs_2011.pdf

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Randall
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posted November 26, 2013 10:20 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
Second Circuit Court of Appeals rules that a taxpayer can ignore an IRS summons!

http://caselaw.findlaw.com/us-2nd-circuit/1181309.html

In light of this, we view ourselves today as completing a task begun forty years ago and hold that, absent an effort to seek enforcement through a federal court, IRS summonses apply no force to taxpayers, and no consequence whatever can befall a taxpayer who refuses, ignores, or otherwise does not comply with an IRS summons until that summons is backed by a federal court order.   In addition, we hold that if the IRS seeks enforcement of a summons through the courts, those subject to the proposed order must be given a reasonable opportunity to contest the government's request.   If a court grants a government request for an order of enforcement then we hold, consistent with 26 U.S.C. § 7604 and Reisman, that any individual subject to that order must be given a reasonable opportunity to comply and cannot be held in contempt, arrested, detained, or otherwise punished for refusing to comply with the original IRS summons, no matter the taxpayer's reasons or lack of reasons for so refusing.   See Reisman, 375 U.S. at 446, 84 S.Ct. 508 (“[O]nly a refusal to comply with an order of the district judge subjects the witness to contempt proceedings.”).   Any lesser protections would expose taxpayers to consequences derived directly from IRS summonses, raising an immediate controversy upon their issuance.

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Randall
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posted November 26, 2013 10:30 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
As the Supreme Court pointed out in United States v. Bisceglia, IRS summonses have no force or effect unless the Service seeks to enforce them through a § 7604 proceeding.

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Randall
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posted November 26, 2013 10:36 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
I wonder why you don't see this info on the IRS' website, AG? You seem to defer to the IRS' website for your information, so I'm just wondering why the IRS doesn't tell taxpayers that they can ignore IRS summonses and there can be no legal ramifications for doing so? Any ideas why the IRS wouldn't be openly forthcoming about this fact?

Especially since the Supreme Court agrees. Not only are audits voluntary, but so are IRS summonses! The IRS is infamous for John Doe summonses to obtain bank and other third party records. They are a complete bluff and have no legal force and effect. These are signed by an agent. In truth, no such summons need be obeyed unless signed by a federal judge. Shock Shock! The IRS actually has to follow the law like every other agency. Wonder why you don't see on the IRS website that if they hand your bank a summons, they are free to ignore it? Any idea why the IRS wouldn't share that fact with us?

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Randall
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posted November 26, 2013 10:55 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
Could it be that it would adversely affect voluntary compliance if the IRS readily admitted that taxpayers are not legally required to submit to audits and can even ignore IRS summonses?

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AcousticGod
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posted November 27, 2013 02:25 PM     Click Here to See the Profile for AcousticGod     Edit/Delete Message   Reply w/Quote
quote:
Got it! The name slightly changed. The last update was 2003, and it now has 396 pages. http://books.google.com/books/about/Criminal_Investigation.html?id=SoPOOQAACAAJ

Great work! I think the important part here is the title, which includes very specifically "Criminal Investigation." These are the people your case gets handed to if there's any whiff of illegality.

quote:
I found an FOIA request of all of the IRS' internal procedural manuals. If you scroll down a few pages, you will see a 1984 edition of it. Look for 1984 and the handbook code of 9900. So, it is being updated. They do a good job of keeping it offline. Government publications are not copyrighted, so someone should upload it to a website. http://www.governmentattic.org/5docs/IRS-IRM-HistInvs_2011.pdf

I see it, and some other handbooks that might be equally instructive.

quote:
In light of this, we view ourselves today as completing a task begun forty years ago and hold that, absent an effort to seek enforcement through a federal court, IRS summonses apply no force to taxpayers, and no consequence whatever can befall a taxpayer who refuses, ignores, or otherwise does not comply with an IRS summons until that summons is backed by a federal court order.

My only concern here is that the IRS will look into more of your returns as a result as they now suspect something is being hidden intentionally.

quote:
I wonder why you don't see this info on the IRS' website, AG? You seem to defer to the IRS' website for your information, so I'm just wondering why the IRS doesn't tell taxpayers that they can ignore IRS summonses and there can be no legal ramifications for doing so? Any ideas why the IRS wouldn't be openly forthcoming about this fact?

I don't really appreciate the winky smiley here.
I've already told you why several times. Your refusal to submit to an audit can [and likely will] lead a more severe audit followed by criminal proceedings. The premise that the freedom from audit is preferable to a day in court for questioning on as many as six years of filing sounds reversed. You rather pay for some combination of an attorney, an accountant, and/or an enrolled agent rather than submit to having one year's records poured over?

quote:
They are a complete bluff and have no legal force and effect. These are signed by an agent. In truth, no such summons need be obeyed unless signed by a federal judge. Shock Shock!

You're acting as if the IRS can't get a judge to sign off on something like this.

quote:
Wonder why you don't see on the IRS website that if they hand your bank a summons, they are free to ignore it? Any idea why the IRS wouldn't share that fact with us?

They do:

7. ATAT (Abusive Tax Avoidance Transactions) taxpayers may raise a defense against an issued summons citing their rights against self incrimination under the Fifth Amendment to the Constitution. This defense is not necessarily applicable in every case and when raised, the revenue officer should contact Area Counsel through Technical Services Advisory (Advisory) for guidance on the application of the constitutional argument to a specific situation. See IRM 5.17.6.11, Constitutional Defenses, for additional discussion of constitutional defenses.

8. Taxpayers may raise other privilege defenses against an issued summons. Contact Area Counsel through Advisory on the application of such privilege claims. See IRM 5.17.6.13 through IRM 5.17.6.17. http://www.irs.gov/irm/part5/irm_05-020-004.html

They go to Area Counsel who likely goes to the judge to obtain the warrant.

quote:
Could it be that it would adversely affect voluntary compliance if the IRS readily admitted that taxpayers are not legally required to submit to audits and can even ignore IRS summonses?

NOPE...for reasons already repeatedly stated.

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Randall
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posted November 27, 2013 03:22 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
Judges don't sign off on just any whim. The government would have to present reasonable evidence of wrongdoing. Cursory examination of one's books and records (fishing expedition) won't suffice. One can't be penalized for raising one's rights under the Constitution, especially when specifically ruled as such by the Supreme Court. Not wanting to waive your 4th and 5th Amendment rights is not indicative of guilt, just like you would not allow the police to search your home without a warrant or choose not to take the stand when on trial. Neither is evidence of any guilt on your part. And as the courts have ruled, you cannot be penalized for it. And if a judge does sign it, then that just means the taxpayer gets due process, unlike what the IRS would prefer. They by and large just sign their own names to summonses and generally get whatever they want through bluff and intimidation. They should be forced to read a statement letting the taxpayer know that compliance to the summons is not manadatory.

At least it's good to see you switch from your original stance that the 5th doesn't apply to an audit. Glad you learned something.

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Catalina
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posted November 27, 2013 06:14 PM     Click Here to See the Profile for Catalina     Edit/Delete Message   Reply w/Quote
The fact of the matter is, Randall, that if you go that route you'd better have as much money behind you as they do, because even the most determined defendant usually runs out of funds before they can fend off the IRS or state taxmen. I don't believe any of the defenses you are talking about have worked even for well-heeled "sovereignty" defendants. It is more practical to pay than to spend ten times the tax and fines and court costs etc and spend months if not years in court arguing...

Most people will go broke before they win in this sort of case.

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Randall
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posted November 27, 2013 06:30 PM     Click Here to See the Profile for Randall     Edit/Delete Message   Reply w/Quote
You are just asserting your rights. It isn't a huge legal battle or added expense. Worst case, they get the court order, and then you submit to the audit anyway. And many people have done this and heard nothing back from the IRS. They go after easier prey. You have to remember, examinations (audits) are a business. The IRS has to make so much per hour or they drop it. If you resist, they will back off 99 percent of the time. It's the tax protesters they go after, and a number of them have won in court. I will post some of the more visible victories.

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