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Form 1040 "Divorced" from Requirement to File
Lindsey Springer and Oscar Stilley are political prisoners serving 15 years on tax charges trumped up from information coerced in a civil proceeding then used in a later criminal proceeding. Mr. Springer is pursuing his cases (the IRS also confiscated his home in a civil action) to the Supreme Court. This is a recent letter from him concerning the 10th Circuit's ruling against him concerning the requirement to file and form 1040. I urge you to help Mr. Stilley by sending him money. Instructions for doing so are at the end of his letter.
Lindsey Springer here hoping these words find you blessed and highly favored. In this thread, I wish to address the significance, or better words may be "impact", of the Tenth Circuit's holding in their opinion rendered against me where they decided that the requirement to file or "deliver" a "tax return" is DIVORCED from the Form 1040 U.S. Individual Income Tax Return.
Have you given much thought to this position of law? What is a "Form 1040" and why does it say "U.S. Individual Income Tax Return" on its face page? In consideration of this "divorced" theory, the law clearly inexorably links the requirement to deliver a "Tax Return" and pay taxes to the word "Form". See 26 U.S.C. Section 6011 and 26 Code of Federal Regulations Section 1.6011-1. What is at stake is how the Fifth Amendment applies to the requirement to file a tax return and pay taxes. Have you thought of all the ways in which electronic data searches can be used by the Government on your Tax Form? Just ask yourself how can the information I provide be used or even used against you personally.
For purpose of the offense of willful failure to file a tax return, the term "return" is not defined by Congress at 26 U.S.C. Section 7203. The term "return" also appears at 26 U.S.C. Sections 6011, 6012, 6091, and 6151. So, what is meant by "return"? The Supreme Court has found, where words are not defined by Congress, that Congress gave authority to the Secretary of the Treasury at 26 U.S.C. Section 7805(a) to prescribe all "needful rules and regulations.." The Tax System must have meaning attached to the term "return" and "file" or it means nothing legally.
At section 6011, Congress directs the Secretary of the Treasury to prescribe all "Forms and regulations" to any person liable for any tax, and to provide "information required by such forms and regulations." So, return is not defined, but "every person required to make a return...shall include therein the information required by such forms and regulations." Here, Congress links the term "return" to shall "according to the forms." Still though, no "Form 1040" or "U.S. Individual Income Tax Return" is specifically mentioned by Congress.
Remember, we have "form" and "regulation" at Section 6011 and regulation at 7805 which allows "needful..regulations" and rules. 26 Code of Federal Regulation ("CFR"), which is what the term "regulations" connects to at both section 6011 and 7805, the Secretary at section 1.6012-1(a)(6) states: "Form of Return. Form 1040 is prescribed for general use in making the return required under this paragraph." The "return" being a "Tax Return."
The phrase "general use" implies you and I must use but more is needed under the Tenth Circuit's erroneous construction of the tax laws. 26 CFR Section 1.6011-1(b) entitled "Use of Prescribed Forms" and directs each taxpayer must "set forth fully and clearly the information required to be included." Section 1.6011-1(a) directs "shall make such returns...as are required by the regulations" and the "return...shall include therein the information required by the applicable regulations or FORMS."
So, the phrase here important is "information required by the applicable...Forms." Yet, the Tenth Circuit [and Sixth Circuit] held the requirement to deliver or file a "Tax Return" is "divorced" from Form 1040. The Tenth Circuit went further and held "an actual Form 1040 may not even be necessary to comply with the statutory obligations." There is no room in criminal law for the term "may".
In the Grand Jury indictment against me and Oscar Stilley, the Grand Jury alleged specifically that I was required to file Form 1040 U.S. Individual Income Tax Returns as "required by law." At Trial, the U.S. District Judge instructed the Jury concerning Form 1040 and the expert presented by the U.S. Attorney testified to the requirement for the use of Form 1040 as did the Special Agent.
The Secretary of the Treasury prescribes rules at 26 CFR Section 601.101 to 601.105. Section 601.103(a) requires taxpayers to "file a prescribed FORM OF RETURN." Section 601.104(a) states "Returns must be made on the Form Prescribed by the Secretary."
But wait, there is more. The Supreme Court has held since 1944 that "Congress has given discretion to the Commissioner to prescribe by regulation FORMS OF RETURN and has made it the duty of the taxpayer to comply." CIR v. LANE WELLS, 321 U.S. 219, 223(1944) In 2004, the Supreme Court said "The Federal Tax System is basically one of self assessment...whereby the taxpayer computes the tax due and then files the appropriate FORM OF RETURN along with the requisite payment." U.S. v. GALLETTI, 541 U.S. 114, 122(2004).
The Tenth Circuit has held "provisions of information in 1040 is inexorably linked to the statutory requirement to pay taxes." U.S. v. COLLINS, 920 F.2d 619, 630 (n.13)(10th Cir. 1990) In U.S. v. DAWES, 951 F.2d 1189, 1192(10th Cir. 1991), the Tenth Circuit held "its through Form 1040 the government obtain all the tax information it requires" (which now includes affordable health care information to penalize or let you pass by without penalty).
In U.S. v. SULLIVAN, 274 U.S. 259, 263-64 (1927), the Supreme Court denied a Fifth Amendment protection claim against Form 1040 explaining "the form of return provided" and "to write any word upon the government blank." What does "provided" mean? What is a "government blank"? It means the government is asking questions by use of Forms and the "government blank" is where you provide that information or answer to the questions.
If no question is asked no answer is owed. Think about it this way. Where would you provide the information regarding your affordable health care purchase if it was not requested on Form 1040? How would you know to tell on yourself that you deserve to be penalized for not signing an insurance contract of health if the information was not sought on Form 1040?
Without a Form 1040 what information would you provide? If the Form does not warn you of certain usage of the information you provide, the law says you are not required to provide that information period. See Dole v. United Steelworkers of America, 494 U.S. 26, 32-40 (and note 6)(1990). This includes affordable health care penalty information.
So, when you wonder why the Tenth Circuit divorced Form 1040 from the requirement to deliver a Tax Return, the reason is otherwise they would necessarily have to address that Form 1040 does not comply with the law written by Congress and upheld by the Supreme Court. Form 1040 is not "divorced" but "inexorably linked." Surely, we can all see that the requirement to file a tax return has nothing to do with penalties under the affordable health care act. The penalties associated with affordable health care are just the sort of penalties the Paperwork Reduction Act's "public protection" protects any person from being subject to.
I wish to thank you for keeping up with these issues I have addressed in my Two Supreme Court cases (clearly shows by having two that the LaSalle rule has been violated). If you are so led please consider helping me as I can only convey just how difficult this pursuit has been. I will discuss other issues in future threads. Once this week I have received confirmation of docketing I will send out my entire briefs in emails like this. Currently, I cannot even begin to type as two cases has left me with only $ 8.00 on my books at prison. Thank you,
Lindsey Springer 4.21.12
Thank you so much for the support you have given us so far. I pray that you are rewarded for your generosity, both in this life and the next.
PayPal: gnutella 'at' mindspring.com
Mailing address for donations or other inquiries (cash, or blank first name on checks): _________ Springer 5147 S. Harvard, #116, Tulsa, OK 74135
Letters to Lindsey directly (no donations or packages): Lindsey Springer, 02580-063 FCI Big Spring 1900 Simler Ave Big Spring, TX 79720