This is the second time, that I am aware of, that the Department of Justice has had to tuck its tail between its legs and run for the hills on the issue of the validity of the Form 1040.
On May 12, 2006 in Peoria, Illinois, the attorney for the U.S. Department of Justice (DOJ) begged the court to dismiss all charges against IRS victim Robert Lawrence in federal District Court.
The motion for dismissal came on the heels of a surprise tactic by Lawrence’s defense attorney Oscar Stilley.
The tactic threatened exposure of IRS’s on-going efforts to defraud the public. The move put DOJ attorneys in a state of panic that left them with only one alternative: beg for dismissal, with prejudice.
Stilley’s tactic paid off. Sixty days earlier, the DOJ had indicted Lawrence on three counts of willful failure to file a 1040 form, and three felony counts of income tax evasion. The federal Judge dismissed all charges with prejudice, meaning the DOJ cannot charge Lawrence with those crimes again.
The trial was to have started on Monday morning, May 15th.
On Wednesday, May 10, Stilley mailed a set of documents to the DOJ in response to DOJ’s discovery demands. The documents revealed to DOJ for the first time that Lawrence was basing his entire defense on an act of Congress, 44 U.S.C. 3500 – 3520, also known as the "Paperwork Reduction Act" (PRA).
In Section 3512 of the Act, titled "Public Protection," it says that no person shall be subject to any penalty for failing to comply with an agency’s collection of information request (such as a 1040 form), if the request does not display a valid control number assigned by the Office of Management and Budget (OMB) in accordance with the requirements of the Act, or if the agency fails to inform the person who is to respond to the collection of information that he is not required to respond to the collection of information request unless it displays a valid control number.
In Section 3512 Congress went on to authorize that the protection provided by Section 3512 may be raised in the form of a complete defense at any time during an agency’s administrative process (such as an IRS Tax Court or Collection and Due Process Hearing) or during a judicial proceeding (such as Lawrence’s criminal trial).
In sum, the PRA requires that all government agencies display valid OMB control numbers and certain disclosures directly on all information collection forms that the public is requested to file. Lawrence's sole defense was he was not required to file an IRS Form 1040 because it displays an invalid OMB control number.
Government officials knew that if the case went to trial, it would expose the fraudulent, counterfeit 1040. They also must have known that a trial would expose the ongoing conspiracy between OMB and IRS to publish 1040 forms each year that those agencies knew were in violation of the PRA. That would raise the issue that the Form 1040, with its invalid control number, is being used by the Government to cover up the underlying constitutional tort — that is, the enforcement of a direct, unapportioned tax on the labor of every working man, women and child in America.
You may recall an earlier "cut and run" by the DoJ in the case of Bill Lear, involving the Form 1040, just a year ago…
On 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.
The 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 owed.
Just 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.
Although 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.
An 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 to prison?
More about this case, here…
It has become somewhat humorous for me to follow the antics of the government agencies, none of whom have any clue about the Constitution or law or morality. Even more hilarious are the games that republicans and democrats play, while completely selling the country down the river.
Ah, but I don't want to spoil the ending… 😉
"It is no accident that the symbol of a bishop is a crook, and the sign of an archbishop is a double-cross." — Gregory Dix (1901-1952), British Benedictine monk