Allentown Chiropractors Charged With Tax Evasion
#1 Mar 10, 2011
So does this mean they can still practice?
#2 Mar 10, 2011
Let's exterminate Harvey Robinson to make room for these two love birds....
#3 Mar 10, 2011
What goes around comes around. It is amazing how people think they can get away with
shady shenanigans, but some people think they are above the law. Tax evasion and sexual
harassment is one hell of a combo. I wonder how their kids feel about them now and I would assume their patients need to find another chiropractor. Of course when the pair
goes to jail they will definitely need an adjustment. Maybe their new cellmates would be
happy to oblige.
#4 Mar 10, 2011
Maybe Paul Basile will have John Karoly as a cellmate
and then he could take courses in jail and become a lawyer.
#5 Mar 12, 2011
"It's like being a doctor, except you don't have to be smart."
#6 Mar 16, 2011
If People would just stop pointing the finger and talking junk about others, And begin to educate themselves and know who to really point the finger at.. First Off Look in all the laws and show where it states a law for us to pay taxes!!! There is NO such LAW!!!! In all that I have read it states that ONLY and ONLY Corporations must PAY..Then it says that it is voluntary for us to pay taxes.. In my dictionary that word means IF WE CHOOSE TO.. The IRS is NOTHING but a collection agency for the FEDERAL RESERVE BANKING SYSTEM It started out as the Bureau Of Internal Affairs, which later change their name to The Internal Revenue Service.. It is a private entity.. So where does it say that we HAVE to pay private entities?? They are not even Federal.. So if one chooses NOT to pay taxes then they don't have to.. But there is a process that you have to do in order to make it legal!!
Since: Jun 07
#7 Mar 17, 2011
Article 1, Section 8 of the US Constitution states "The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States;"
You couldn't find that?
If they would have just paid their taxes like everyone else they wouldn't be going to jail. And the IRS is not a collection agency for the Federal Reserve. The money goes directly to the federal general fund then dispersed from there. They are not a private entity. Where do you come up with such silliness?
#8 Mar 17, 2011
Great! If we don't pay taxes, there's no consequences. What a relief.
#9 Mar 17, 2011
All high ranking public officials, lawyers and judges; laugh at the ignorance of people who claim that their Constitutional Rights have been violated! Lawyers are actually taught to treat the members of the general public as inferior individuals! This also explains the ‘air of arrogance’ that most lawyers convey in their demeanor and speech! The IRS and Interpol; are owned by the International Monetary Fund, which has been identified in an earlier version of the U. S. Army Manual, as a Communist Organization! Those Americans, who do not know how to assert their beneficiary status; are treated by the government and their courts, as a corporate fiction! The corporate governments and their courts, only have jurisdiction over corporations. Corporations have no rights or jurisdiction over living people and are only provided considerations, which have been pre-negotiated in contracts by their directors. Otherwise, they’re governed totally by commercial law, and so are you! At this point, I believe I should address a “corporate fiction” for you by creating a
situation you can relate to. SITUATION:[You’ve decided to go into business for yourself and you thought up a clever name for your business. Everything you’ve read and the advice received from a lawyer or friend; suggests that you should incorporate your business! To incorporate is to create a business on paper. It isn’t real; it is a business in theory, which makes it a fiction! The
lawyer or accountant you hired to prepare your corporation; records your business with the state as a state corporation and identifies you as president of the board of directors, not the owner. Your business is now “a corporate fiction” and by recording the business as a state corporation; you no longer own it, the state owns it! You just gave your business away and made yourself an employee]! Our presumed government representatives have done the same thing to each of us. They changed each of us from “a sovereign” into “a corporate fiction.” Your corporate name is easily identifiable,in that it is expressed in all capital letters on all your documents and all communications received from every government agency! The reason for converting every Sovereign American into a corporate fiction dates back to the Principal of Law under the King! The King is a Sovereign Monarch and dictator, who by his authority, creates the laws that govern his subjects. He is the Source of Law and therefore the law cannot be enforced against him! In America, the Source of Law is the
Sovereign People and therefore no laws can be enforced against the Source, except for those specifically agreed to or defined by the original Constitution. Those laws are defined as Theft, Assault and Criminal Mischief; but since the Colonists never voted on the Constitution, none of these offenses are enforceable against a living Sovereign! They are enforceable however against a corporation or corporate fiction!
#10 Mar 17, 2011
Part of the Fraud perpetrated against “We the People” by this Will, is the fact that there are actually no criminal laws in America. The Rules of Procedure used by every Local, State and Federal Court are Civil Rules, not Criminal! Court officials simply substitute the word
criminal for civil, depending upon the case at hand. Rule 1 of the Rules of Civil Procedure Reads:“There shall be but one form of action, a civil action.” This means that the Criminal laws promulgated and enforced by the police and our corporate governments are all civil and are being fraudulently enforced against our “corporate fictions” as criminal. When anyone goes to jail, it is for a civil infraction of the Masters Will. That makes all of
our jails, debtors prisons!“Does that Ring a Constitutional Bell?”
Title 18, Federal Crimes and Offenses: was never voted on by the Congress, which means that these federal laws are NOT positive law in America! Now, if you were a part of a government conspiracy to destroy America and soon to commit a mass genocide of its
population; would you really want to vote Title 18 into positive law? My belief is that the Congress intentionally omitted its passage, so that members of Congress could use that as a defense, should they be caught and tried for Treason! Do you believe the lawyers hired or appointed to represent all the individuals accused of federal crimes, knew about this fact? You bet they know!
Armed with this fact: Now look at the number of convicted people sitting in federal prisons, who believe they have been lawfully convicted of violating a federal crime! How many do you imagine have been put to death? How many were shot and killed during the arrest?
How many were killed attempting to escape from their illegal confinement? The Internal Revenue Code relies upon Title 18 to convict people of Tax Evasion, which (only applies to corporations). Look at all the people sitting in federal prisons who were
convicted of this so-called crime? What makes it worse is the fact that the Queen of England, entered into a Treaty with the federal government for the taxing of alcoholic beverages and cigarettes sold in America. The Treaty is called The Stamp Act and in this
Act, the Queen ordained that her subjects, the American people, are exonerated of all other federal taxes! So the federal income tax and the state incomes taxes levied against all American’s is contrary to an International Treaty and against the Sovereign Orders of the
Queen! Like it or not, the Queen is our Monarch and Master! The Tax is illegal and still people have been prosecuted and imprisoned, contrary to law!
#11 Mar 17, 2011
One hundred percent (100%) of the people sentenced and held in all American Jails have
either been convicted of crimes that are not positive law or were convicted of civil crimes,
and are being detained there by their consent! That’s Right! The lawyers and judges
representing our legislature and judicial system; created maneuvers to insure that anyone
who is accused of a so-called crime and posts bail,(signs a contract to appear and consents
by that contract to the proceedings scheduled). Anyone who applies for a public defender,
signs the same contract without knowing it and anyone who privately hires a lawyer to represent them in a Court proceeding, consents to the same contract upon the lawyer filing a
“Notice of Appearance!” When you hire a lawyer, you signed a Power of Attorney. He is required to file his Notice of Appearance in that case and that Notice of Appearance offers your consent and binds your appearance to the proceedings! Absent these aforementioned contracts; the Court cannot proceed against you! When that occurs; the Judge and the Prosecutor, attempt to trick and intimidate you into giving your consent! If you don’t know how to invoke your Sovereignty, and you take what they throw
at you, and stand your ground; they will be forced to release you after 72 hours has elapsed! 1) Article ONE of the Constitution allows the Congress to borrow against the full faith and credit of the American people without end. It keeps us eternally in debt and makes all loans the government received from the King or any other entity, valid and enforceable against “We the People!” How is that good for us? 2) Article ONE, Section EIGHT, Clause (15) of the Constitution reads that it is the
Militias job to execute the laws of the Union. The Militia is a military unit something like
the Police or National Guard, and is composed of members of our local community. The
new State Constitutions however, make Militias illegal except in time of war and
authorizes the Police to arrest the members of a Militia, should they attempt to reform
their ranks! How is that good for us?
3) Article ONE; Section EIGHT of the Constitution gives the Congress complete power over the Military. What do we do when it’s the Congress, who we need to have arrested for Treason and Peonage? How is that good for us? President Obama has changed the Military Oath. Soldiers no longer swear to support or defend the Constitution but rather to support and defend the President! Now, isn’t that convenient?
4) Article SIX, Section ONE of the Constitution is the law that makes American Citizens responsible to file income tax returns and not because of Title 26 of the United States Code. Parts of our flawed history, taught to you by our government controlled
school system, accurately described that the English people had been taxed into a state of poverty by King George and was one of the reasons the Colonists fled Europe for the New World. So how is this good for us? The IRS is not a U. S. Government Agency, they are Agents of a Foreign Power, operating under a private contract and your obligation to pay and file federal taxes is a scam! Only federal employees and persons born in Washington, DC and the federal
territories were ever obligated to pay and file, prior to The Stamp Act but we were never
informed of that fact! Our government has brainwashed us into believing that the National Debt is all our responsibility, and a patriotic responsibility to pay our fair share! Here’s the Truth about that subject! The National Debt is a Federal Debt, and always has been! The name change was the clever use of “propaganda” intended to invoke our civil patriotic pride! The foreign Agents
in charge of our government; have been borrowing funds to line their pockets with, to buy
influence, make business deals and seal Treaties with communist Third World Countries
and Dictators, which will never benefit “We the People.”
#12 Mar 17, 2011
They have lied to us, enslaved us, imprisoned us and sold our gold to the Vatican in 1933 and invested the proceeds for their selves! The money they have been borrowing since 1933; is not real money but,
“negotiable debt instruments,” which is the same thing as monopoly money! This means that in order to pay off the Federal/National Debt; all they ever had to do was print a money order, without any account numbers on it, for the entire debt, sign it and present it to the lender [The Federal Reserve Bank] and the debt is paid in full! The foreign agents who purport to be our public officials; are responsible for eliminating the strength of the American Labor Unions, the elimination of our jobs, the erosion of our inalienable rights, and have instigated every war or conflict we have ever become involved
with in history and (they convinced us that it was the other guys fault)! They have converted us into corporate fictions, and sold us as securities to foreign corporate investors, and have denied us our heritage! Everything they have been doing is designed to undermine our freedom, liberty and representative form of government! Their goal and final blow against,“We the People,”is our mass genocide and the total conversion of our government to communism!5) The SIXTEENTH AMENDMENT to the Constitution, regardless of the dispute of how it was adopted; permits the Federal Government to assess and collect a direct tax against “We the People.” Most Americans do not know that the Federal Government is and always has been financially self sufficient, the result of tariff’s imposed upon imports,exports and commerce. Not one penny of the Direct Federal Income Tax, paid through the
IRS, is ever for or deposited into the United States Treasury. Those Taxes are deposited into the Federal Reserve Bank for the Masters use. So how is this direct tax good for us?You may be wondering about now, how the United States government can collect taxes from,“We the People,” when we are Slaves, own nothing and are not a party to the Constitution? Despite its legality, it is done under a process known as “debt collection” through private contractors [the IRS] and through a private contract, the United States Constitution. The IRS belongs to the International Monetary Fund, who also owns the Federal Reserve Bank. The IMF holds the controlling interest in all the banks in America!
The IMF is the Rockefeller and Rothschild Empires, along with the eleven wealthiest families in the World. When you see or hear of a Bank closing - it is a diversion and is intended to injure and panic the public! The condition of the economy in the World today is being manipulated by these people! Their schedule for the adoption of the New World
Order is close at hand and these public Agents need to scare us into believing that this new form of government is our salvation! Factually, it will only be good for them and it will be our ruin!
Since: Jun 07
#13 Mar 17, 2011
That sure is a lot of gibberish just to justify your friends being tax cheats.
#14 Mar 17, 2011
HERE is some info I had found during my research I will share with you.INTERNAL REVENUE SERVICE FACTS.
1.Social Security Numbers can only be issued to federal "employees" for use only in the performance of their official duties.See 20 CFR §422.104.2.The Social Security Number is the property of the government and not you. Therefore,it can't be "yours" unless you are a public officer on official business.See 20 CFR §422.103(d).
3.The SSN is issued to the federal "public officer" and not to the man, and then only while he is an agent of the federal government.
4.Anyone who uses a Social Security Number who is NOT a federal employee acting on official commercial, government business is guilty of impersonating a federal "employee", which is a crime.See 18 U.S.C.§912.5.You can only use it in connection with a "public purpose", and not a private purpose.It is illegal and a crime to use or abuse the SSN for a private or personal use.This is called embezzlement or conversion, and it is a criminal violation of 18 U.S.C.§641 and 18 U.S.C.§654.6.Everything connected to the SSN becomes "public property" because the SSN can only be used in connection with a "public office" or federal employment.7.The private man was never issued an SSN if he is not acting as a federal "employee".Therefore ,he can honestly answer "NO" in response to the question of whether he was ever issued an SSN if he is not acting as a federal "employee" or agent.taken from USC Title 15 Chapter 1 Section 17 clearly states: "The labor of a human being is not a commodity or article of commerce."IRS-ACS Correspondence PO Box 24017- Stop 76202 Fresno,CA 93776 Attn: Susan Meredith, Operations Manager,Collection IDENTIFICATION: Bradford Smith, SSN: xxx-xx-xx, non-federally connected worker SUBJECT: Internal Revenue Service Notice of Levy Form 668-W(c) PURPOSE: Request for written authority to garnish wages, including: 1)Form 668-B Levy 2) Judgment abstract from a court of competent jurisdiction 3) Form 2159 Payroll Deduction Agreement 4)Letter 3164 Notice 5)Form 12175 ENCLOSURES:1. Treasury Financial Manual, Part 3, Chapter 4 of Title 1, 4075-Levy for Unpaid Tax Liability, March 2000 edition.2. Internal Revenue Manual 5.14.10- Administrative garnishment via private employers, state government agencies,etc.(IRM.126.96.36.199 dated 09-30-2004), http://www.su premel aw.org .(This section is
now conveniently missing in their revised version 188.8.131.52 dated
09-26-2008.)3. U.S. Representative Raul M. Grijalva September 8, 2003 letter to an IRS Taxpayer Advocate in Arizona (names & other identifying information redacted).
BIG Corporation received a "notice" of levy; Form 668-W(c),
dated April 03, 2004 from the Fresno, CA office of the Internal Revenue Service.Please be advised that Bradford Smith does not consent to an administrative levy,i.e.garnishment of salary,
wages or other remuneration due from Big Corporation. In the event BIG surrenders sums due the private sector worker as remuneration for services rendered,the private sector worker reserves the right to pursue appropriate civil and criminal remedies.Therefore,BIG must secure written verification from the Internal Revenue Service officer or agent responsible for issuing the notice of levy that the
Internal Revenue Service will defend BIG, pay litigation expenses and compensate BIG for whatever damages are awarded in the event that the private sector worker prevails.Please note that the IRS officer responsible for the notice of levy did not send BIG a Form 2159 Payroll Deduction Agreement. The private sector worker has not received, nor has BIG received, the necessary Letter 3164 notice. BIG has not received a completed Form 12175, nor has BIG received
a properly executed Form 668 B Levy.
#15 Mar 17, 2011
Therefore, the naked "notice" of levy has no lawful effect and BIG has no lawful duty to enforce it.Please reference exhibits attached to this notice to verify the requirement for authorization and procedural documents listed in this paragraph.The naked notice of levy was fraudulently issued under the federal Administrative Offset Program, a/k/a Treasury Offset Program,and BIG Corporation simply isn't authorized to participate.Only state and federal legislative, judicial and administrative agencies may participate. See 31 U.S.C.3711 for particulars.Per 31 U.S.C.3711(b)(1),even government disbursement officers are required to ignore the procedure when it is fraudulent, incomplete or otherwise irregular:"(b)(1) The head of an executive, judicial, or legislative agency may not act under subsection(a)(2) or(3)of this section on a claim that appears to be fraudulent, false, or misrepresented by a party with an interest in the claim,or
that is based on conduct in violation of the antitrust laws."To verify that the Treasury Financial Management Service rather than the Internal Revenue Service has delegated authority over voluntary and involuntary collection of delinquent tax debts, consult the authority section of FMS system of records .015,Debt Collection Operation System,published in the Federal Register on August 21, 2001,66 F.R. 44204, et seq. Authorities listed are as follows:
Authority for maintenance of the system:Federal Claims Collection Act of 1966 (Pub L. 89-508), as amended by the Debt Collection Act of 1982 (Pub L. 97-365, as amended);Deficit Reduction Act of 1984 (Pub L. 98-369, as amended); Debt Collection Improvement Act of 1996 (Pub. L. 104-134, sec. 31001);Taxpayer Relief Act of 1997 (Pub. L. 105-34); Internal Revenue Service Restructuring and Reform Act of 1998 (Pub. L. 105-206);26 U.S.C. 6402; 26 U.S.C. 6331; 31 U.S.C. Chapter 37 (Claims),Subchapter I(General)and Subchapter II (Claims of the U.S.Gov ernment)Note that the authorities include sections 6331 (levy and distraint) and 6402 (authority to make credits and refunds)of the Internal Revenue Code. By referencing the Parallel
Table of Authorities and Rules, there are no implementing regulations for 26 CFR Parts 1 or 31 for 26 U.S.C. 6331(levy and distraint), which might vest the Internal Revenue Service with corresponding authority.Please consult 4075.50 of Part 3,Chapter 4000 of Title 1 of the Treasury Financial Manual, which is attached as an exhibit: An employee may arrange with the IRS to liquidate a tax liability through payroll deduction. IRS Form 2159: Payroll
Deduction Agreement,authorizes such payroll deductions. The employee and a revenue officer (or other authorized IRS agent) must sign Form 2159. Send the original to the payroll officer.The employing agency deducts the amount agreed upon from the employee's salary until the total tax liability is liquidated.Where private enterprise such as BIG Corporation is concerned, 5.14.10 of the Internal Revenue Manual governs (IRM 184.108.40.206 dated 09-30-2004) http://www.su premel aw.org ...(This section is now conveniently missing in their revised
version 220.127.116.11 dated 09-26-2008.) Both the employee and the employer must consent to administrative offset as the means for collecting delinquent federal tax debts. See particularly 18.104.22.168.5, beginning on page 2 of the exhibit. The IRS agent must provide the Letter 3164 notice and a properly executed Form 12175.
#18 Mar 17, 2011
and Conviction that the Commercial Token / Resulting Trust ARTHUR E. LEE / ARTHUR EDWARD LEE is by the Manufacturing and with the B ERTHING on the STATE OF WASHINGTON Campus on 3/30/1932 as a Commercial Token / Resulting Trust and arthur-edward/Arthur-Edward: Lee is without Knowledge of any Evidence to the Contrary and is with this Conviction that no such Evidence exists..645,647.[***HR9][***HR 10] This is no new principle of constitutional law. The right to a prior hearing has long been recognized by this Court under the Fourteenth and Fifth Amendments.Although the Court has held that due process tolerates variances in the form of a hearing "appropriate to the nature of the case," Mullane v. Central Hanover Tr.Co.,339 U.S. 306,313, and "depending upon the importance of the interests involved and the nature of the subsequent proceedings[if any], Boddie v.Connecticut,401U.S.371,378, the Court has traditionally insisted that,whatever its form,opportunity for that hearing must be provided before the deprivation at issue takes effect. E.g.,Bell v.Burson,402 U.S. 535, 542; Wisconsin v.Constantineau,400 U.S.433,
437; Goldberg v. Kelly, 397 U.S. 254; Armstrong v. Manzo,380 U.S.,at 551; Mullane v.Central Hanover Tr.Co.,supra,at 313;Opp Cotton Mills v. Administrator,312 U.S.126,152-153;United States v.Illinois Central R.Co.,291 U.S. 457,463; Londoner v.City & County of Denver,
210 U.S. 373, 385-386. See In re Ruffalo, 390 U.S. 544,550-551. "That the hearing required by due process is subject to waiver, and is not fixed in form does not affect its root requirement that an individual be given an opportunity for a hearing before he is deprived of any significant property interest,except for extraordinary situations where some valid governmental interest is at stake that justifies postponing the hearing until after the event."Boddie v.Connecticut, supra,at378-379(emphasis in original)The Supreme Court of Florida wrote one of the better analytical summaries of U.S. Supreme Court decisions concerning procedural due process secured by the Fifth and Fourteenth Amendment clauses in Ray Lien Construction,Inc.v.Jack M. Wainwrite,(1977)346 S.2d 1029:Garnishment is but one form of summary remedy historically
available to the creditor. It is a method whereby a person's
property, money, or credits in the possession, under the control, or owing by another are applied to payment of the former's debt to a third person by proper statutory process against the debtor and garnishee.
#19 Mar 17, 2011
Because this remedy works a deprivation of debtor's property,it must comply with the requirements of procedural due process.For more than a century the central meaning of procedural
due process has been clear: "Parties whose rights are to be affected are entitled to be heard, and in order that they may enjoy that right,they must first be notified."Baldwin v. Hale, 68 U.S.(1 Wall.) 223,233,17 L.Ed.531.Fuentes v.Shevin, 407 U.S.67,[**4] 80,92 S. Ct. 1983,32 L. Ed. 2d 556 (1972).The United States District Court for the Middle District of Florida recently reviewed the statutes in question and held the procedure,as outlined in Chapter 77,Florida
Statutes, unconstitutional.See Bunton v. First National Bank of Tampa,394 F.Supp.793 (M.D.Fla.1975).In arriving at its decision, the District Court relied upon the Supreme Court's decision in North Georgia Finishing, Inc.v.Di-Chem,Inc.,419 U.S.601, 95 S. Ct719, 42 L.Ed.2d 751(1975),wherein a similar Georgia prejudgment garnishment statut ewas declared unconstitutional. In North Georgia Finishing,
the Court referred to its earlier decision in Fuentes v.Shevin, supra, wherein the Florida and Pennsylvania replevin statutes were held invalid. Those statutes permitted a secured installment seller to repossess goods sold without prior notice and without opportunity for a hearing or other safeguard against mistaken repossession. A writ was issuable by a clerk of the court upon ex[*1032] parte application and posting of bond. It was not necessary to show that the goods were wrongfully detained.Nor was provision made for prompt post-seizure [**5] hearing. Thus, the debtor was deprived of his property until final outcome of the repossession suit.The Georgia statute was condemned on similar grounds. A writ of garnishment was issuable at the behest of the seller, without notice or opportunity for early hearing and without participation by a judicial officer. As
in Fuentes, debtor's only remedy was to post a security bond. We read North Georgia Finishing, supra, and Mitchell, supra,to require a hearing either before the alleged taking or promptly thereafter. In Unique Caterers v. Rudy's Farm Co.supra, we found Chapter 76 constitutionally deficient because it did not require an immediate post-seizure hearing. Rather,it simply kept the court open at any time to hear motions for dissolution We also stated: It is constitutionally imperative that a writ issue only after an impartial factual determination is made concerning the existence of the essential elements necessary for issuance of [**8]the writ. Consequently, a writ must be issued by a judicial officer based upon a prima facie showing rather than pro forma by the clerk of court, unless the initial pleading is made under oath to a clerk who makes
an independent factual determination that the requirements of the statute have been complied with. Only then can the individual have his use and enjoyment of[*1033] property protected from arbitrary encroachment.(footnote omitted)The meaning of the Fifth Amendment due process clause shouldn't need explanation. Unless Big has evidence of a court order authorizing pre-judgment or post-judgment
garnishment, as required by the Federal Debt Collection Procedures Act, BIG has no authority whatever to garnish wages, bank accounts or any other property that belong to its employees.According to the United States Attorney's Manual, the purpose of a "levy" is to not to "seize" assets, but to"freeze" assets until a civil action for collection of a delinquent tax debt is commenced:UNITED STATES DEPARTMENT OF JUSTICETAX DIVISION JUDGMENT COLLECTION MANUAL - 1997 Ed.E. Liquidating Assets 1. The IRS's Ability to Collect Administratively A suit to reduce an assessment to judgment must be brought, or a counterclaim filed, prior to the expiration of the ten-year period provided under 6502, I.R.C.,or the extension of that
period (by agreement or by operation of law)(47).
#20 Mar 17, 2011
).During this period the IRS has the power to seize property by levy (*48)and distraint. I.R.C. 6331-6344. If a collection suit is timely filed, the IRS power to levy is extended for as long as the suit is pending and for as long as any judgment resulting
from the suit remains enforceable.*48. While a levy must be served within the period prescribed in I.R.C. 6502, it "freezes" the corpus levied upon until a levy enforcement action is commenced. Such an action may be brought at any later date. See, e.g., United States v. Eiland,223 F.2d 118,121-22 (4th Cir. 1955); United States v. Weintraub,613 F.2d 612(6th Cir. 1979), cert. denied, 447 U.S. 905
(1980).[Bold & underscore emphasis added]Thus, the purpose of the notice, assuming intent to initiate civil litigation, is to require the 21-day hold; it is not a seizure order. If litigation is not initiated by the government before the 21 days expires, no action can berequired or expected of Big. Technically, a lis pendens must be filed before a notice of levy is issued. Big finds prejudgment remedies classified in the Federal Debt Collection Procedure Act at 28 U.S.C. 3101-3105.Big also finds that state law forbids garnishment, seizure and encumbrance of property without a judgment from a court of competent jurisdiction. In sum,garnishment other than via a voluntary administrative offset agreement is a lawful
remedy only as a pre-judgment remedy, which corresponds with 28 U.S.C. 3101-3105, or as a post-judgment remedy, which under federal law must comply with provisions of 28 U.S.C. 3205. According to the following court case, the levy is Form 668 B, which replaced the Form 69, Warrant for Distraint. The Secretary's authority to issue a warrant for distraint is found at Title 31 Section 3541, which authorizes the Secretary to obtain a warrant for distraint against public officials who are holding the government's money. Warrants
for distraint are served by United States Marshals, not by IRS agents,and not through the mail."Under the 1939 Code, effective with respect to distraint and seizure and sale actions prior to January 1,1955,levy or distraint on personal or real property in the possession of a taxpayer was authorized by a signed Warrant for Distraint,Form 69, which commanded the collection officer to take the
necessary distraint action.Under the 1954 Code, effective with respect to all collection actions after December 31,1954, the levy and distraint action will be authorized by a new form, Levy, Form 668-B, January 1955. This form,properly executed, directs the collection officer to levy upon, and to sell so much of the property and rights to property, either real or personal, of the taxpayer liable,as may be necessary to satisfy the taxes enumerated in the
#21 Mar 17, 2011
WOW! Do you have too much time on your hands!
#22 Mar 17, 2011
levy." Henderson v. Internal Revenue Service,KTC 1994-486(S.D.Ind. 1994)[Bold & underscore emphasis added]The notice also says "this levy requires ."A notice is never the thing of which it notifies. If the levy requires some action, evidence of the action must be included with or identified on the execution instrument. For example,
notices of federal tax lien IRS personnel routinely send to county recorders have space on the back for judgment abstracts but that portion is rarely if ever completed. See 28 U.S.C. 3201 concerning judgment liens and definitions at 28 U.S.C. 3002(3) to verify that "tax debts" are in fact among obligations to Government of the United States subject to the Federal Debt Collection Procedures Act. As is the case for federal tax liens, if there is no judicial writ attached to or referenced on a notice of levy, and the notice is accompanied by an actual Form 668-B Levy,there is no levy.Attorney General's Opinions, AGO 53-55 No. 97 and AGO 65-66 No.127 explain in some detail how a levy proceeds from an action in a court of law. Further, Internal Revenue Service Letter Ruling,# 200123062, dated 5/2/2001, explains several important due process steps in serving notices of levy.First,such notices must include a Form 668 B, which is the actual levy. Second,only those large businesses and governmental units,that have designated officers and written agreements,are authorized to receive notices of levy by mail.Third, to complete the levy, another form,Form 668 C, must be served, but cannot be served by mail it must be served in person. That completes service of"notice of levy". Absent Form 668 B there is no evidence that there is a levy. In the event the IRS fails to serve either or both the levy a nd Form 668 C, service of process is incomplete, and IRS defaults. Again, state law governs property and rights to property,and substantive due process rights secured by the state
Bill of Rights correspond with those secured by the Fourth,Fifth, Sixth and Seventh Amendments to the Constitution of the United States.The Fifth Amendment due process clause has universal application within States of the Union: No person shall be deprived of life, liberty or property without due process of law. Further, for reasons not addressed in this letter, federal judgments are foreign to States of the Union and must be executed via state courts of competent jurisdiction.Even registering a foreign judgment does not give the foreign creditor the right to execute on it. The creditor must obtain the equivalent in a state court before proceeding. In brief,there can be no seizure before a judgment in a state court is rendered. Further,the AGO states clearly that there
are two forms of judicial process referred to above, writs of attachment and writs of garnishment. Since a notice of levy is neither, it should be obvious that it is not"service of process" in any legal sense whatsoever. Federal law says that a levy is served with a writ of attachment;writs of attachment have a different purpose than writs of garnishment.The Treasury Financial Services publishes a procedural manual(the Treasury Financial Manual, or TFM) that explains in plain English that the IRS can only "serve" notices of levy on government officers who are appointed by heads of agencies
to receive such notices. The following excerpts from Chapter 3,Part 4000,of Volume 1, part of which are included as an exhibit,were downloaded from the Treasury Financial Servicesweb site,at section 4075 Levy for Unpaid Tax Liability:IRC provisions permit district directors to collect delinquent Federal taxes by levy on the accrued salary or wages of any officer,employee or elected official of the United States or the District of Columbia. Since this levy is served against the take-home pay of the employee,once the levy is served,
agencies should not permit an employee to increase any voluntary allotment until the tax liability is liquidated or other arrangements satisfactory to the
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