In In 1976 I was prosecuted for failure to file an income tax return. I demanded all of my Constitutional Rights. The judge answered: "Yes, Mr. Robey, you have all of your Constitutional privileges." In the first place, I didn't think there was such a thing as a Constitutional privilege. The Constitution is positive. It either is a Right or nothing at all. Rights and privileges are two very different things. The IRS brought a special agent in from out of state. On the witness stand, she made the clearly said: "In my opinion Mr. Robey's returns are valid." Yes, she admitted I had filed and the returns were valid. But, the jury found me guilty and so I appealed the case.
The appeal went before a three judge panel of the second highest court in the nation, the Ninth Circuit Court of Appeals. At the hearing, I received the rare chance of questioning the judges. I knew the Bill of Rights guaranteed me the Right of freedom of speech. So I asked if I could be taxed for my speech. The answer came back: "Yes." They took a vote on it and they all agreed. I asked if I could be taxed for my prayer. The answer came back: "Yes." And again they took a vote on it and again it was unanimous. I knew that the income tax is an excise tax on a privilege. I then asked what privilege I was being taxed for. The answer came back: "For the privilege of living and earning a living in the United States."
My grandmother on my mother's side was closely related to both Harrison presidents. She could remember sitting on President Benjamin Harrison's lap as a little girl. On my father's side, I could trace my ancestry back to Hezekiah Robey. He owned a general store and cattle ranch before the Revolutionary War. At one time, I held his original record book, leather bound by him. Now I was being told I did not even have a Right to life itself. That I was being taxed for the privilege of living. Was the Constitution now only history?
The IRS Special Agent assigned to me helped to drastically reduce the amount I owed. He knew I had questioned the legality of the income tax. In our last meeting, he told me to keep up the good work because it was having a good effect in his office.
I literally worked night and day for two years to pay my back taxes. After that, I read of U. S. Supreme Court rulings in favor of people's Constitutional Rights. I wondered why they had Constitutional Rights and I didn't. I started reading Supreme Court cases. They seemed to sometimes conflict with one another or reality. I read some history of the passage of the 14th Amendment. I studied how Congress had passed the 14th Amendment creating a new citizenship. With this I suddenly realized there are two classes of American citizens, not just one. That was the missing piece of the puzzle! But how did I get in the same class as a freed slave? This took a lot more study in the law library. Reading the income tax law, Title 26, left me more bewildered than ever, with its confusing listing of "aliens." Who are these aliens? I thought they must be the immigrants. It seems the aliens do NOT owe the tax, but the American citizens do seem to owe the income tax. That does not make sense. The citizens owe the tax but immigrants don't? With very careful study, I finally realized the "aliens" were the solid Constitutional citizens, not the immigrants. They therefore do not owe the tax. But how could I possibly argue something this complex to the IRS? The story from Gulliver's Travels of the stolen cow came to mind. in that book, the court wanted to know everything but the real facts. It would take years to settle the case. By that time, the cow was dead and the farmer was bankrupt from the legal fees.
I think whoever wrote Title 26 and presented it to Congress was working hard to fool the people into paying taxes they did not owe. News releases were sent out to fostering these lies to confuse the public even more. The IRS answers questions with half-truths, such as "are wages taxable?" "Yes." (For government employees only). But how did I wind up under the freed slave laws? More study and I found the courts are now operating under commercial law instead of the common law. Under commercial law they can and do assume whatever they like. These false assumptions must now be guessed at and denied. To establish the truth we must deny all possible assumptions. When dealing with the IRS, they assume what they want even when it is contrary to the obvious. Now we must actively claim what was, for many generations, naturally ours.
To deny my tax liability I decided I could do so by going back to the Supreme Court decisions and basing my arguments directly on them. This has proven much easier than trying to argue the alien issue. In 1997, I received three 1099's. I first sat down and pondered what the proper action should be. Under the commercial law, I had been presented with the false claims from my customers that I had income. These false claims had been reported to the IRS, so I supposedly owed the income tax. But I knew it was not taxable income. It would do no good to argue the point with my customers, as they would not understand. But I did have to notify them of their error.
I sent a letter to the main one explaining why it was not income. I gathered the three 1099's and sent them to the IRS, along with a copy of the letter to my customer. I did not hear anything from the IRS until the year 2000. That is when they sent me a notice of an amount due for the previous year. I sent them another letter explaining that the 1099's were in error for the same reasons as before, and that the money was not taxable income. They rejected it, but in doing so they told me what was missing from my explanation. I quickly followed their instructions, and they accepted it. I have done the same every year since and I have not heard from them.
All the money I receive on 1099's is reported. However, I do not file any tax return for this money. I do file a tax return for the Social Security I receive because Social Security is a special privilege from government, and therefore subject to an excise (income) tax. My deductions more than cover this so I pay nothing.
If I reported the money my customers pay me on a standard tax return, it would become taxable income. There is a simpler, easier way that does not convert the money you receive into taxable income. That is what this book is about.
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