Is there a law that clearly states we must file an income tax return?

Question

I recently seen the movie America: Freedom to Fascism and started doing my own research on the IRS. What I have found so far is that there is no way the income tax can be legal because it would violate the 5th amendment because I don't have to do anything that incriminates myself. Can anyone help? (If you are interested in seeing the movie, it is free on Google Video. Just type the name.)

Answer 1

You better look deeper. All arguments in Freedom to Fascism have been proven false in court. I'm not going to debunk them all here, the movie was over an hour long and I've only got a few paragraphs to answer this question.

The 5th Amendment applies to criminal proceedings, not civil proceedings, and collecting taxes is a civil proceeding, not a criminal proceeding. You cannot refuse to file an income tax return because of the 5th Amendment.

The 5th amendment states (in part), "No person...shall be compelled in any criminal case to be a witness against himself..."

In United States v. MacLeod, 436 F.2d 947, 951 (8th Cir. 1971), cert. den. 402 U.S. 907 (1971). The court stated, “The statutory requirement to file an income tax return does not violate a taxpayer’s right against self-incrimination.”

In United States v. Stillhammer, 706 F.2d 1072, 1076-77 (10th Cir. 1983) “The Fifth Amendment does not serve as a defense for failing to make any tax return.”

Don't even get me started about "Freedom to Fascism". That movie is full of out-of-context quotes and misinterpretations of the law.

Irwin Schiff, one of the people in the film has been convicted for the THIRD time. By the time he gets out of jail, if he doesn't get released early for health reasons, he'll be 88 years old and will STILL HAVE TO PAY HIS TAXES.

Vernice Kuglin, while she wasn't convicted of criminal charges, still ended up having to pay taxes and penalties.
Amazingly, the transcripts to the Kuglin trial and verdict are on Irwin Schiff's website. Here is a short excerpt from that transcript that Schiff and Russo probably don't want you to read.
In U.S. v. Kuglin, CR-03-20111, near the end of the transcripts, pg. 776,

THE COURT: So anything else from the United States?

MR. MURPHY (Federal lawyer): Just one thing, to put Ms. Kuglin on notice, she has got to pay taxes, I think the court
ought to instruct her that that is the law. She has got to file returns and --

MR. BECRAFT (Lawyer for defense): Your Honor, that is going to be cleaned up totally.

THE COURT: Okay. Well, Mr. Murphy is not incorrect that it is the law, and I think what he's also saying is there will still be civil penalties.

MR. BECRAFT: I expect probably 90-day letters to be coming pretty quick.

THE COURT: Okay.

MR. BECRAFT: And there's going to be civil proceedings, and she is going to being take responsibility -- she is going to be doing things to respond to all of that like file returns, Your Honor.


So, as anyone can plainly see, Kuglin was acquitted by a jury of her peers of "Willful failure to file", but that she still has to pay her income taxes. If I remember correctly, she had approximately $930,000 in income over a six year period and she ended up paying a little over $500,000 in taxes and penalties. It would have been cheaper for her to just pay her taxes in the first place.

Everyone here should read the excellent tax protestor faq online at http://evans-legal.com/dan/tpfaq.html Daniel Evans covers every point made by tax protestors. Another good site is http://www.quatloos.com

Title 26 is the codification of the Internal Revenue Code.
http://www.law.cornell.edu/uscode/uscode26/usc_sup_01_26.html
You can read the actual Internal Revenue Code in the U.S. Statutes at large available at Federal Depository Libraries. The basis for today's tax laws is the Internal Revenue Code of 1954 which was passed by Congress and signed into law by President Eisenhower. Amendments and modifications to the IRC have all been passed by Congress and signed by a President.
http://www.gpoaccess.gov/libraries.html

Also, the whole bit about the Federal Reserve is wrong also. You can read the law concerning the Federal Reserve in the U.S. Code Title 12, Chapter 3.
http://www.law.cornell.edu/uscode/html/uscode12/usc_sup_01_12.html

The quote attributed to Woodrow Wilson, that starts with "I am a most unhappy man..." is probably false. Parts of the quote are taken out of context from Wilson's book, "The New Freedom". You can read it for yourself at the Project Gutenberg, http://www.gutenberg.org/etext/14811

Another quote taken completely out of context was a quote by President Clinton. Here it is as the film quotes it.
“We can’t be so fixated on our desire to preserve the rights of ordinary Americans…”

Here is the real quote from Clinton,
http://www.presidency.ucsb.edu/ws/index.php?pid=46264
"You know, we can't be so fixated on our desire to preserve the rights of ordinary Americans to legitimately own handguns and rifles—it's something I strongly support—we can't be so fixated on that that we are unable to think about the reality of life that millions of Americans face on streets that are unsafe, under conditions that no other nation—no other nations—has permitted to exist."
As anyone can clearly see, Clinton's quote has ABSOLUTELY NOTHING to do about taxation.

It is a favorite tax protestor ploy to take quotes and statements out of context. Especially quotes from court cases. Therefore, don't take someone's word what a court case says, look it up for yourself and read them. Anyone can read Federal Appellate and Supreme Court opinions at http://www.findlaw.com You have to register as a law professional, but it is free.

One last thing, in the U.S. Judicial system it is not allowed, with some minor exceptions, for either the plaintiff or defense to show the jury the law. They are only allowed to put forth their version of the facts. It is the judge's responsibility to inform the jury what is in the applicable law. This is to prevent the jury from MISINTERPRETING the law. However, Title 26 of the U.S. Code is the prima facie law covering income taxes.

Answer 2

YES, if your income is above the threshold specified by the IRS, you must file a tax return.

Your tax return does not incriminate you for other crimes and does not violate the 5th Amendment.

If someone is telling you anything else, they are full of it. If you do not file a tax return there can be severe consequences including heavy fines and prison time.

I can't emphasize this enough.

File your tax returns and ignore those who say otherwise.

BTW, the fact that you saw a movie that said the income tax was illegal is not admissible in evidence at your criminal trial.

Answer 3

Yes. Include dozens of statutes in Title 26 of the US Code.

And 26 USC 7203 makes it a crime to refuse or fail to pay taxes after an assessment is made.

People fight this all the time. They very rarely win, and even if they win, it's based on the specific facts of their case, not on the fact that the laws are invalid. Every court that has reviewed the issue for a hundred years have held that income taxes are valid, so we're stuck with that reality unless we get Congress to change the laws.

What 5th Amendment issue do you think applies?

"No person shall be held to answer for a capital, or otherwise infamous crime, unless on a presentment or indictment of a Grand Jury, except in cases arising in the land or naval forces, or in the Militia, when in actual service in time of War or public danger; nor shall any person be subject for the same offence to be twice put in jeopardy of life or limb; nor shall be compelled in any criminal case to be a witness against himself, nor be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation."

Not the Grand Jury clause. Not doubly jeopardy. Not self incrimination.

The due process clause requirements are satisfied because taxes are defined by statute, and you are entitled to an administrative hearing on any issue under contention.

And the Takings Clause does not apply for two reasons. First, Article I and the 16th Amendment both allow explicitly for income taxes, so given the are constitutionally allowed by the explicit text of other sections, the general provisions of takings do not apply. Also, courts have ruled that the benefits provided by the govt count as just compensation for the taxes taken.

So, there are no 5th Amendment issues. If you want to read a detailed analysis of why the 16th Amendment was properly ratified, read my blog entry on the subject (link below).

Answer 4

It's probably safer to claim that you moved to Mexico, became a Mexican citizen, and then just continue to live here illegally. Lately that's being recognized as a protected human right, so you'll be safe from any hassles.

Social taxation amounts to establishment of religion, since it forces you to tithe by religious/moral obligation. That's a clear establishment of religion, and it amounts to 50%+ of your tax bill. The whole idea, not surprisingly, came from one of the most ultra-religious presidents we've ever had, who considered it his duty to make America a "more Christian society". What FDR did in the name of religion makes Bush seem like an atheist. Just listen to any one of FDR's weekly fireside chats.

We have to pay. We have to file. Like it or not.

Unless you're an illegal Mexican immigrant. Then you can enjoy all the benefits of being an American without any of these responsibilities.

Answer 5

The income tax system should be replaced with the national sales tax (see: fairtax.org).
The cost of collecting taxes under current system is huge.
The national sales tax would include all those who currently avoid paying taxes to do so (illegals, cheaters,...). The side benefit of such move would be significant reduction in money used for lobbying politicians in Washington.
Current complicated tax code is full of loopholes created to benefit big political donors.

Answer 6

Try that one....its been tried many times befor.... it has never stood up in the court of law..... As far as having to file a return, its part of the tax code which was enacted by congress and signed into law by the president ....as far as fifth amendment...that only applies when you are called to testify under oath

Answer 7

Those waters have been tested John. The Internal Revenue Code requires filing of a tax return and it is constitutional. No one likes it but it is a reality.

Answer 8

Yeah try the 16th amendment. That might help. You know, the one that gave Congress the power to tax income.

Answer 9

You CANNOT beat Uncle Sam and the IRS, no matter how hard you try or how right you are. That's America.

Answer 10

i believe you are misunderstanding WHY you are getting charged out of state. You just heard the last sentence to a very long and complicated process in determining if you have to pay the higher tuition. It's prob NOT because you don't file a tax return, it's prob because another regulation is catching you. For example: How old are you? If you are not married, not self supporting (no job) AND are under a certain age (usually 23 or 24) then your residency status is based on your parents, NOT YOURS (because yours is GA). Now, on the other hand, if you HAD filed a tax return (you can file as "married, filing jointly" even when you aren't really married... see this all the time) on his tax return, then you would be able to provide a tax return with your name on it and been deemed in state (probably). because you have the common sense to present yourself and document yourself as COMMON LAW law married. I mean really, you have a KID together for goodness sake! But, because you are under 21 or 24 or whatever the age is, AND you aren't working (being self supporting in any way shape form or fashon) then your folks is who they are looking to. Again, they aren't charging you out of state because you didn't file a tax return, they are charging you it because you don't meet the criteria to be considered independent and go on your OWN residency and not your parents. The tax return would have prob made the difference, but since you didn't have it, oh well.