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Federal Judges must love cases like this:
LAWRENCE STEPHEN MAXWELL, ET AL.,
APPELLANTS
v.
JOHN W. SNOW, IN HIS OFFICIAL CAPACITY AS SECRETARY OF
THE TREASURY, UNITED STATES DEPARTMENT OF TREASURY,
APPELLEE
Lawrence S. Maxwell, appearing pro se, argued the cause on his own behalf and was on the joint briefs for appellants. With him on the joint briefs were Vasilios S. Lambros representing 55 legal entities and 507 other pro se individuals.
The lead plaintiff filed the suit after the IRS failed to provide 19 types of information to his satisfaction, including:
(1) "return information" as described in the Internal Revenue Code, 26 U.S.C. § 6103(b)(2), (2) records showing how his "taxable income" was determined, (3) records showing that he was given notice of a duty to file a tax, (4) records identifying him as an individual subject to taxation, (5) records indicating his citizenship and residency, purportedly because as a citizen and resident of the U.S. he would not be liable for income tax, (6) records showing that he "resided or worked within one of the specified areas of federal jurisdiction of the United States government," purportedly because only such records would establish federal jurisdiction to tax him, and (7) records indicating the specific code sections showing him liable for a particular tax or requiring him to fill out certain forms.
Not surprisingly, the court didn't buy these standard tax protester honesty movement arguments, nor did they accede to the plaintiff's request to rule:
...among other things, Appellants are not citizens, that Texas is not a part of the United States, and that the United States itself is unconstitutional because it is not a republican form of government.
This was probably meant to reassure Texans the rest of the US is still part of their country.
OTHER MAXWELL PROJECTS
A quick Googling shows that Mr. Maxwell is sort of a polymath of delusion. His internet ouevre covers a conspiracy to hide the identity of the true masterminds of the destruction of the World Trade Center, made all the more persuasive by making sure every paragraph has at least one word in ALL CAPS.
We are not worthy of Mr. Maxwell's efforts on behalf of us credulous "taxpayers." Just ask him:
My take? Americans are not very bright. Americans don't think. They accept what they are told. They don't TEST what they are told. They are lazy, and naive to the point of being undeserving of liberty. And for that reason they will sacrifice liberty for what they perceive to be security. And as long as the talking-heads can convince the general public that the federal government can PROTECT THEM, the sheeple will patriotically give up every right they have if it makes them feel safe -- while singing GOD BLESS AMERICA.
No wonder he knows so much about the tax law, too. As a sheeple, I am glad that the tax case is over, so he can spend more time finding the real hijackers. Baaa.
Links: Maxwell v. O'Neill (District Court case being appealed)
Maxwell v. Snow (above, on appeal)
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Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not neccesarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to