Chapter 12: The Winners and Losers Against the IRS
There are those that have been lucky and I use the term lucky for a reason, in the matter of the IRS collection activities. Most of these people, I’m told, all made the basic assertion and defense that there is no Federal Statue that requires Citizens of the 50 States to file and pay a Federal Personal Income Tax and that the government must show them the law, which as you’ve seen, no one in government appears willing to do. The luck is if you are able to get, first a Judge that is not corrupt, second competent council that is fearless because of IRS retaliations and third, a Jury that is smart enough to understand and weigh the issues.
There was Thomas Reeves of Paducah, KY who was acquitted by a jury in 1988; Franklin Sanders and (16) co-defendants in Memphis were acquitted in 1991; Gabriel Scott of Fairbanks, AK was acquitted in 1992; Lloyd Long of Chattanooga, TN was acquitted in 1993; Frederick Allnutt Sr. and his son Christopher Allnut of Baltimore, MD were acquitted in Federal Court on Criminal Charges (Fracke, 1996) in 1996; Gaylon Harrell of Logan County, IL was acquitted in 2000; Donald Fecay of Detroit, MI was acquitted in 2001; Vernice Kuglin of Memphis, TN was acquitted 2003; Dr. Lois Somerville of Lake Mary, FL was acquitted in 2003; Former IRS Special Agent Joe Banister was acquitted in 2005; Attorney Thomas Cryer of Shreveport, LA was acquitted in 2007; and American Airline pilot John Cheek of Illinois Cheek v. United States, 498 U.S. 192 (1991), was a US Supreme Court case where the Court reversed the conviction of John Cheek, for willful failure to file tax returns and tax evasion.There are many more.
As we’ve seen from the various evidence provided that the government has thus far refused to provide the Federal Statute that requires most State Citizens to both file and pay a Federal Personal Income Tax., however there is a long list of losers as well. The income tax issues are complex and hard to present, especially if Judges and Prosecutors are in cahoots to thwart the process. Once such case is noted below
Some of the losers are Leona Helmsly, Wesley Snipes, Larkin Rose, Sherry Jackson a former IRS agent, Ted McAnlis, Jeffrey Pollard, John Ellis, Robert Koch, Eddie Kahn, Doug Rosile, Irvin Schiff, and even Peter Hendrickson, author of Cracking The Code, the fascinating truth about taxation in America, just to name a few. He obviously didn’t Crack the Corruption.
Attorney Tommy Cryer told one of my friends that the only reason he thought he had won his case is because he had an Attorney on his jury that he thought was able to assist the other jurors in understanding the various issues as large.
The case of Richard Simkanin, but there are many others, stands out as an example of the corruption within the Federal Administration A/K/A Federal Prosecutors at the Department fo Justice and especially the Federal Judiciary. From Bedford, Tx, Simkanin was a part of the Tax Honesty Movement and a part of the We The People Foundation Lawsuit against the government. He owned a small company and had his employees agree to not have their taxes withheld, by the company on their behalf. The government tried to get two separate grand juries to indict in 2001 and 2002 and finally after the DOJ prevented Richard from appearing, they were able to get the third Grand Jury to indict. They did the same exact thing to Ellis, Pollard, and Koch, before getting the third grand jury to indict because they disallowed them from testifying at their hearing.
Simkanin was soon tried. Judge John McBryde after the jury deliberated for eight hours, sending out nine notes asking questions, declared a mistrial (Johnson, 2003) in Aug 2003.
Since withholding is one of the most substantial means for the government to enforce and collect the Federal Personal Income Tax, our corrupt government could not allow this to go unchallenged, despite what the laws say or more importantly do not say. FYI: Getting employers to withhold taxes on behalf of their employees is a holdover from the Victory Tax during WWII which was, as we’ve already shown, repealed two years later and didn’t even apply to Citizens of the 50 States, but .
No one in the Tax Honesty movement knows the back room deals between the Judges and the powers at be, but the actions of the IRS, DOJ and Judges all the way up to the Supreme Court, give us a clue as the We the People case and Simkanin case does.
Simkanin had two attorneys Arch McColl III and Doug Coffin. Both attorneys were well versed in “tax honesty” trials and McColl personally led the judicial investigation of Judge McBryde for judicial misconduct that resulted in his suspension from the bench and a call for his resignation in 1999. Coffin said he was prepared to lose his bar license defending Simkanin’s beliefs and to insure justice is done.
Although Simkanin, had no prior arrest record, he was still held in jail after the mistrial was declared. The Judge had not provided the information that the Jury had requested of the government, creating a tenuous situation that prompted Judge McBride, obviously an extremely biased Judge in favor of the government and the Income Tax, to call a mistrial instead of allowing the jury to find Simkanin “not” guilty. Since the Prosecution was obviously unable to provide the answers to what the Jurors had requested, the Judge knew by the questions, that this jury understood the issues and the inability to provide the Federal Statue was obviously one of those questions. The mistrial allowed a retrial thus the Judge could keep Simkanin in custody on the erroneous allegation that he had made threats to kill federal Judges. His Attorney, Arch McColl said that it was a disbarred attorney that had made the fabricated accusation.Obviously a den of thieves complicit in a conspiracy to deprive the rights of the Citizens.
A mistrial is supposed to be granted when something happens or someone say something that causes some unfairness and thus one of the parties not getting a fair trial. A mistrial is not supposed to be granted just because the Defendant in this case appears like he’s going to win.
The Judge declared the mistrial because the Jury was asking the same questions the government continues to avoid answering. “Show us the Law?”. They needed to prosecute Simkanin or the word would quickly get out and spread like a wildfire prompting others to stop withholding on behalf of their employees. Interestingly, Ex-IRS Special Agent Joe Banister had helped Simkanin with going through the process of getting his employees to agree in writing to not withhold their taxes, which they all agree to, Bannister was also indicted and tried, but was much luckier and was acquitted by his jury. The suit against Bannister was obviously retaliation for his vocal opposition and activities for being in the tax honest movement and part of the We The People suit. Ex-IRS agent Sherry Jackson who is just as vocal wasn’t so lucky. Both are great patriots and despite obth be prosecuted and Sherry Going to prison, they continue their teaching of what they believe is the truth.
The Judge in this case understood the potential ramifications and obviously knew the Government was going to try to indict and prosecute Simkanin again. They did and this time with significant evidence disallowed by the Judge to be placed, they were able to get the jury to convict. I’m told the level of corruption and collusion that went on in the second trial could make a book all on its own. Arch McColl, the Dallas lawyer representing Simkanin, said his client was denied a fair trial because McBryde did not allow him to present key evidence on whether Social Security, Medicare and income taxes are voluntary. It is one thing to keep the money of those who you are withholding for and not pay the government. That would be what is called unjust enrichment. It is another thing to be prosecuted for owing money to the government for someone else that you did not get the money from, which was Simkanin’s case. He did go back and try to get back for his employees, the previous money that he had paid to the IRS on their behalf. The prosecuted him for making fraudulent returns on this issue.
No “law” or IRS code demanding an employer withhold taxes was identified in either trial. When Simkanin’s attorney Arch McColl attempted to query government witnesses about the legal definition of “wages,” Texas Star-Telegram reporter Max Baker wrote that Judge McBryde “told the jurors they could not question the constitutionality of the tax code.”
Richard Simkinin, died while he was in Federal Prison, as a real political prisoner. God rest his soul for his courage. After spending 7 years in prison, Simkanin missed a probation appointment with his parole officer and was sentenced by Judge McBryde for 7 additional years. Perhaps Judge McBryd really did believe the heresay evidence of the disbarred attorney.
As with almost all Federal Indictments under Title 26, Simkanin’s indictment failed to cite any specific statute(s) that imposed a legal duty on him to withhold income taxes for his employees. (Note: virtually all federal tax “crime” indictments, e.g., 26 USC 7203, “Willful Failure to File.” in Section 7203 apply to over 80 different Internal Revenue taxes and no Federal Statute is ever provided by the US DOJ that specifically requires Citizens of the 50 States to file and pay a Federal Personal Income taxes.
Title 26, as we have seen, is not even Positive Law according to the U.S. House of Representative’s Office of the Law Revision Counsel and therefore it should not even be used in a courtroom, except as perhaps prima fascia evidence. Surely it should not be used in an indictment for what is called the complaint. The IRS will try to utilize Title 26 in its lawsuits because of it’s complexity. We’ve seen that there are at least eight (8) different definitions of the “United States” in Title 26 alone thus making it hard to know which laws are subject to which Jurisdictional limitations. If you add in the Citizenship issue that even muddies the water even more.
Fracke, C. (1996, April 1). Protestor, son beat Tax Evasion Charges, They avoid prison but owe IRS millions. The Balimore Sun, pp. Home, Collections, Tax evasion. Retrieved from http://www.nytimes.com/2003/11/27/business/mistrial-is-declared-in-tax-withholding-case.html
Johnson, D. C. (2003, November 27). Mistrial Is Declared in Tax Withholding Case. The New Your Times, p. Archives. Retrieved from http://www.nytimes.com/2003/11/27/business/mistrial-is-declared-in-tax-withholding-case.html