More of same:  Insolence!

One month has passed since all 535 congressmen were petitioned for a redress of grievances regarding the federal income tax. On April 15^th, thousands of letters from constituents were hand delivered with copies of the Truth-in-Taxation Hearing record to every member of Congress.

Of the 535 Congressmen, 513 have NOT responded to the petition.

Below are some of the "responses" from the handful of Congressmen who did bother to reply. The responses are indicative of the true condition of our Republic.

These letters constitute the formal response from our elected federal officials to the citizenry on one of the most critical issues this nation has encountered. This Foundation considers it a vital responsibility to document for all posterity how our leaders responded during this crisis for our Constitution.

In our last update, we published the first four letters received back from Congressmen. During the last three weeks, the People have heard from another eighteen Congressmen.

As with the four "responses" from the previous article, each of the congressmen has utterly ignored the sum and substance of the appeals they received from their constituents.

This, despite the fact that every constituent letter that accompanied the record read in part, "The formal record of the hearing removes any doubt that this nation's income tax system is unconstitutional in its origin, fraudulent and abusive in its operation, and ultimately repugnant to every principle of equal justice, due process of law and personal liberty that we cherish as Americans."

The constituents' letters clearly and respectfully ask the Congress to move to schedule a congressional hearing (requiring IRS and DOJ to answer the questions and address the evidence of the Truth-In-Taxation Hearing) or, in the alternative, move to direct the IRS and DOJ to stop enforcing the Internal Revenue Code as if withholding, filing of returns and payment of the tax is compulsory. The constituents' letters respectfully requested the congressmen to let the constituents know, by June 1^st, which of the two alternatives they will pursue.

Only one congressman has acknowledged even a portion of the content of a constituent letter. However, even in this response Senator Conrad merely directed the constituent's attention to the testimonies offered in April's Senate Finance hearing on tax "scams" which had absolutely nothing to do with the issues addressed at the Citizens' Truth-In-Taxation Hearing.

The letters the People have received from congressmen are marked by triviality or inferior worth.

Congress is treating the People with insolence, indignity and contempt.

As you read what these congressmen have written, keep in mind the following, which is a brief summary of the full range of grievances the People formally "nailed to the door of the Congress" on April 15, 2002 – i.e., the basis of the People's petition for a remedy:

• Using threats of criminal prosecution, financial penalties, and incarceration, the government compels the People to sign and file a tax return, effectively forcing citizens to "voluntarily" waive their Fifth Amendment rights.
• The government bases its authority for the income tax solely on the 16th Amendment, which was fraudulently ratified. When asked to determine the question of the fraudulent adoption of the 16th Amendment, a federal Court of Appeals said that was a "political question" for Congress to decide.
• The income tax on labor in all respects functions as a "slave tax." This is in direct violation of the Constitution's 13th Amendment prohibiting peonage and involuntary servitude.
• The IRS' daily operating practices routinely deny the average citizen due process of law.
• Legislative jurisdiction is required to tax. The federal government enjoys this Constitutional power in only a very small list of geographical areas that include Washington DC. Congress has no legislative jurisdiction inside the 50 states.
• There is NO U.S. income tax law or income tax regulation that explicitly imposes the income tax on the general American populace.
• The IRS blatantly disregards the 4th Amendment in violation of the Constitution by routinely seizing wages, bank accounts and property without valid court orders or warrants.
• Although they have no bona fide delegated legal authority, IRS Agents are fraudulently trained by IRS management to create "Substitute Returns" for individuals who fail to file tax returns. Many U.S. citizens have been falsely convicted of tax "crimes" based directly on assessment documents fraudulently certified by IRS agents as lawful evidence of proper assessments and presented to U.S. District Courts.
• The IRS unlawfully alters its computer records to skirt legal protections programmed into the tax computer systems and maintains records in ways that eventually lead to unlawful tax enforcement actions by the agency.
• The evidence documents IRS fraud and abuse including: manipulation of taxpayers' master files, illegal time-barred assessments, underpayment of interest owed to taxpayers, illegal levies and liens against taxpayers' social security benefits, illegal civil penalties, fraudulent certifications of records and more.
• Even for crimes where the punishment includes incarceration, tax defendants are routinely denied the right to present defenses based on the Constitution.
• The deliberate redefinition and misuse of the word "includes" in the tax code leads the masses to falsely believe the IRS has jurisdiction over things, places and People it does not.
• As written, the statutes in the USC instruct tax payers to use regulation Section 861 to determine if their income is taxable. Per the plain language of the regulations, wages, salaries and even capital gains earned by ordinary Americans within the fifty states are not taxable because they do not arise from a taxable activity that the federal government has jurisdiction over.

For your examination and consideration:

FLORIDA Representative Adam Putnam responded to his constituents Randall and Maria Giles. He wrote in part, "I agree with you that the federal income tax system and the Internal Revenue Service are in need of major reform…I am hopeful that during the 107^th Congress we will take up legislation that will not only improve the tax code but also will vastly improve the agency's responsiveness…In 1913, the states ratified the 16^th Amendment, which gave Congress the authority to enact an income tax…On April 2, 2002 the Government Reform Committee, of which I am a member, held a hearing on the IRS's progress in addressing management issues…fundamental changes are underway in all aspects of the IRS's operations. These changes will hopefully provide taxpayers accurate and prompt information to assist them in filing, paying, and resolving issues in a time and manner convenient for them…I am confident that the 107^th Congress can examine this issue and implement a comprehensive reform plan that addresses some of your concerns…." Click here to read Putnam's response.

Ed. note: Rep. Putnam appears oblivious to the fact that the Hearing record presented firm evidence of the fraudulent adoption of the 16^th Amendment and widespread unconstitutional and criminal activity at IRS and DOJ. Management issues at IRS are not the problem. One cannot "reform" unlawful behavior by government. Most students of history call this tyranny.

IDAHO Senator Mike Crapo responded to his constituent Ron Laird. He wrote, "Thank you for contacting me with your suggestion for simplifying the tax code…There are currently many tax relief proposals in Congress that deserve careful consideration. I am dedicated to reforming the tax code to lower the burden on all Americans and making the tax code fairer, flatter, and simpler." Click here to read Crapo's response.

TENNESSEE Senator Fred Thompson responded to his constituents Mr. and Mrs. Raymond Woddle. He wrote in full, "Thank you for taking the time to visit my office while you were in Washington. The welcome mat is always out for you and other Tennesseans. I hope you will always include my office in your plans when you are in the Nation's capital. If my staff or I can ever be of assistance, please do not hesitate to contact me. While I always welcome your visits to my office, I would also suggest that you click on my web page at http://thompson.senate.gov to gain more information about my work and about ways my office can provide assistance." Click here to read Thompson's response.

1) they violated Article II, Sections 28 and 29 of the Tennessee Constitution, which prohibits the legislature from voting to impose an income tax on the people of Tennessee;

2) they violated Article II, Section 32 of the Tennessee Constitution by denying the people an opportunity to vote for new state legislators between the time the proposed 16^th Amendment to the U.S. Constitution was submitted to the state legislature and the time the state legislature voted to approve the Amendment; and

3) they violated Article II, Section 18 of the Tennessee Constitution by failing to read (and pass), on three different days, the bill containing the proposed 16^th Amendment to the U.S. Constitution.

NEW YORK Representative Michael McNulty, who is on the House Ways and Means Committee,  responded to his constituent Burr Deitz. He wrote, " I am in receipt of your communication regarding the constitutionality of the Federal income tax. The Supreme Court has ruled on this issue. You may be assured that I will continue to support a fair and equitable tax code." Click here to read McNulty's response.

TEXAS Representative Mac Thornberry responded to his constituent Robert Baker. He wrote in part, "Thank you for contacting me about the IRS… I agree with you that we need to lower taxes and reform the IRS. Since I was first elected, the issue of tax reform is one which people have raised quite often. Last year, Congress past (sic) the largest tax cut since 1981… While this was a good start, more needs to be done to make the tax system fairer for all Americans."  Click here to read Thornberry's response.

OKLAHOMA Senator James Inhofe responded to his constituents Richard Gardner, Donald Huff and Kenneth Grice with identical letters. He wrote in part, " As I am sure you are aware, I have always been an outspoken advocate for limiting our government. I believe that the current federal income tax is responsible for more than one hundred billion dollars in tax cheating and costs the economy tens of billions of dollars in wasteful investment. Furthermore, our national tax code is predicated on the premise of voluntary compliance. Yet nuances, loopholes and other arcane rules make income tax preparation increasingly difficult. Presently, I am studying several different proposals to reform and simplify the current tax code." Click here to read Inhofe's response.

OKLAHOMA Senator Don Nickles, who is on the Senate Finance Committee, responded to his constituents Richard Gardner and Donald Huff with identical letters. He wrote, "Thank you very much for your correspondence expressing your concern over tax reform and freedom of religion…The problems you describe are indeed important and deserve review. I very much appreciate you sharing your opinions."  Click here to read Nickles' response.

OKLAHOMA Representative John Sullivan responded to his constituent Kenneth Grice. He wrote, "A few weeks ago, I received a copy of the United States Tax Code – all 1,395,000 words of it. As I placed the four huge volumes that are each thicker than a Bible on my desk, I realized the tax code is too complicated. As your Congressman, I wanted to let you know that I stand committed to work to reduce the tax burden on families. Recently, I voted in favor of "The Taxpayer Protection and IRS Accountability Act." This important legislation takes a common sense approach to improve the tax code and the efficiency of the Internal Revenue Service. The legislation will allow people who make simple mistakes on their tax returns, such as forgetting to put a stamp on the envelope, to not be penalized by the IRS. It also allows individuals who cannot afford to pay their taxes in one lump sum to pay in monthly installments …I strongly believe that Americans are overtaxed. I assure you that I will continue to vote in favor of legislation that keeps as much money as possible in your pockets and out of Washington, D.C." Click here to read Sullivan's response.

MICHIGAN Senator Debbie Stabenow responded to her constituents Diane Muhammad and Michael Romanow with identical letters. She wrote, " U.S. tax laws are found in Title 26 of the United States code. Section 6012 of the Code makes clear that only people whose income falls below a certain minimum level do not have to file returns. Sections 861 through 865 determine whether income is from a U.S. or foreign source – they do not in any way exclude income from taxation for a U.S. citizen or resident. If you have any further questions, please feel free to call the IRS at 1-800-829-1040 or visit its website at www.irs.gov." Stabenow enclosed the document entitled "The Truth About Frivolous Tax Arguments." The document is undated and has no cover page. There is no indication as to who authored it or even whether it is an official government document. Click here to read Stabenow's response.

NORTH CAROLINA Representative Charles Taylor responded to his constituents Ed and Kathy Wahler. He wrote, "Thank you for contacting me to express your belief that the 16^th Amendment is illegal…I appreciate you for dropping materials by my Washington, D.C. office regarding this matter. I am afraid that I must disagree with you regarding the legality of the income tax. Although the debate continues as to whether the income tax is the most efficient or fairest method of taxation, the Congress and the Courts have consistently declared the federal income tax legal." Click here to read Taylor's response.

The People present two final comments for Rep. Taylor: Hitler was efficient. Stalin was efficient.

KANSAS Senator Pat Roberts responded to his constituents Michael Kerner and David Pflum with identical letters. He wrote, "The sixteenth amendment to the Constitution, ratified in 1913, removed the apportionment clause of article one, thereby making taxes on income constitutional. In every period of our history, there have been people who dispute the obligation to pay taxes. They claim that filing a return violates their 5^th Amendment rights or that the 16^th Amendment is illegal. This information is false and has led to the financial ruin and prosecution of many taxpayers. Since ratification of the 16^th Amendment, the Supreme Court has consistently upheld the obligation of American citizens to pay income tax. Rest assured I oppose unnecessary taxes. I have long supported efforts to lessen the tremendous tax burden that is shouldered by Americans. However, it is important for taxpayers to understand their legal obligation to pay income tax in support of the democracy and government activities." Click here to read Roberts' response.

With regard to the Senator's simple dismissal of his constituent's 5^th Amendment concerns as "false," perhaps the Senator ought to be concerned about how his testimony in this letter will be used against him by the sovereign voters of Kansas when it is learned that he personally helped facilitate the destruction of the Constitution by his ignorance and apathy on these matters.

VIRGINIA Senator John Warner wrote to his constituents Guy Freeson, James Johnson, and Mr. and Mrs. Jerrold Ogert in identical letters. He wrote, "Rumors have spread claiming that current law does not legally bind you to paying federal income taxes. It has been argued that filing federal income taxes is voluntary because the 16^th Amendment to the United States Constitution was never legally ratified. Some individuals and business owners have read misleading statements concerning the 16^th Amendment, and mistakenly believe it to mean that they are no longer required to pay income taxes. The sixteenth amendment to the Constitution was passed by Congress July 2, 1909 and ratified by the thirty-sixth state on February 3, 1913, and, declared ratified on February 25, 1913. The sixteenth amendment states that: The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. Tax protestors are nothing new. Many of the tax avoidance schemes, however, fall along the same lines as a get rich quick scheme. Taxpayers need to be aware of the work and potential costs involved in the long run, and consider just how much all of it really pays off." Click here to read Warner's response.

NORTH DAKOTA Senator Conrad, a member of the Senate Finance Committee, responded to his constituent Roy Neset. He wrote, "For years, some people have tried to argue that the federal income tax system is unconstitutional or, otherwise, so legally flawed that it is unenforceable. However, whenever these arguments have been presented in a competent legal forum, the income tax has been upheld. On April 11, the Senate Finance Committee held a hearing to discuss the growing problem of promoters who purport to reveal (for a price, of course) secret knowledge about the tax law that will prevent someone from having to pay federal income taxes. What we learned at that hearing is that these promoters generally dredge up old, discredited legal arguments and pass them off as newly discovered facets of the law. Among our witnesses was a victim of one of these schemes, who told the committee that he learned – after he was indicted for tax evasion – that all of the legal arguments based on the "secret knowledge" provided by the promoter had been rejected repeatedly by the courts at all levels…The transcripts of all the testimony offered at the hearing can be found on the Internet at http://finance.senate.gov. In your letter, you requested a Congressional hearing in which the Internal Revenue Service (IRS) and the Department of Justice (DOJ) address the question of the constitutionality of the federal income tax. I would direct your attention specifically to the testimonies offered at the April 11 hearing by IRS Commissioner Charles Rossotti and DOJ Tax Division Chief Ronald Cimino." Conrad enclosed the document entitled "The Truth About Frivolous Tax Arguments."

The document is undated and has no cover page. There is no indication as to who authored it or even whether it is an official government document. (Note: Our analysis of the 32-page document will be included in our next article.) Click here to read Conrad's response.

WASHINGTON Senator Maria Cantwell responded to her constituent Tim Garrison. She wrote, "Thank you for writing about the constitutionality of income taxes…without taxation, our government would not be able to provide critical services, such as military defense, public education, transportation infrastructure, and public health programs, to the American people…The Sixteenth Amendment, which was ratified in 1913, made it possible for all forms of income to be taxed…Some lawyers and historians have alleged that the Sixteenth Amendment was not properly ratified and therefore dispute Congress' authority to collect income taxes. Although President Taft did not sign the resolution that became the Sixteenth Amendment, the Supreme Court ruled in 1798 that constitutional amendments do not need to be approved by the President. There are also concerns that certain states did not properly ratify amendment due to variations of punctuation, spelling, or capitalization from Congress' version. This question has come before several Courts of Appeals in recent years, and the courts have rejected these challenges to the Sixteenth Amendment, ruling that previous court precedent has acknowledged the legitimacy of the ratification process of the amendment."                     Click here to read Cantwell's response.

TENNESSEE Representative Zach Wamp responded to his constituent Arnold Cohn. He wrote in full, "I had a member of my staff contact the IRS about your concerns. Enclosed is information they provided for me. I hope this information is helpful." Enclosed with the letter was a copy of "The Truth About Frivolous Tax Arguments," which was undated, did not identify the author and had no cover page. (Note: Our analysis of this 25 page document will be included in our next article.) Click here to read Wamp's response.

PENNSYLVANIA Senator Rick Santorum responded to his constituent Mark Pastir. He wrote, "I understand your concerns of over-taxation on the working middle class. Throughout my tenure in Congress, I have strongly supported legislation which would provide tax relief to working families. I supported the 1997 Taxpayer Relief Act…During the 106^th Congress, I supported many pieces of legislation which would provide relief to working individuals and families…In 2001, Congress passed and President Bush signed into law H.R. 1836, the Economic Growth and Tax Relief Reconciliation Act…Please consider the following I gathered directly from the United States Treasury Department. I hope these points adequately respond to your concerns:

1. The United States Constitution, Article 1, Section 8, Clause 1, states …
2. The Sixteenth Amendment to the Constitution, ratified on February 3, 1913, states…
3. Congress used the power granted by the Sixteenth Amendment of the Constitution and made laws requiring all individuals to pay taxes.
4. Congress has delegated to the Internal Revenue Service (IRS) the responsibility of administering and enforcing these laws known as the Internal Revenue Code. Congress enacts the laws and IRS enforces them.
5. Courts have historically held there are no Constitutional or legal grounds for noncompliance with filing tax returns or paying taxes as prescribed by law.
6. The term "voluntary compliance" means that each of us is responsible for filing a tax return when required and for determining and paying the correct amount of tax.
7. Failing to file required returns and failing to pay taxes may result in criminal prosecutions and/or civil penalties.
8. While taxpayers have the right to contest their tax liabilities in the courts, taxpayers do not have the right to violate and disobey tax laws.

"You may be interested in the following information from the Treasury Department which responds to a variety of false and misleading arguments for seeking to justify willful noncompliance with tax law…You may also wish to visit the following IRS website to learn more about objections to the federal tax laws: http://www.irs.gov/pub/irs-utl/friv_tax.pdf."                  Click here to read Santorum's response.

KENTUCKY Representative Ron Lewis responded to his constituent Nathaniel Mosley. He wrote, "I have reviewed your correspondence regarding your feelings on our country's tax laws…In an effort to help you understand my position, I have included government documents with this correspondence that outline the federal government's position on the issues you have consistently argued…As a member of Congress I am challenged with making sure our tax code is administered equitably. I firmly believe these laws have been administered appropriately in your situation. Furthermore, it is my conviction, when you made the decision not to file an income tax return, you blatantly violated the law; therefore, I consider your case to now by (sic) a legal matter and for this reason, my office will be unable to assist you in this matter..." Note: Lewis enclosed a copy of the CRS Report for Congress, "Frequently Asked Questions Concerning the Federal Income Tax," updated May 7, 2001. Santorum also enclosed a full copy of a section from the DOJ Prosecution Manual, Section 40.00 TAX PROTESTORS. Click here to read Lewis' response.

NEW HAMPSHIRE Senator Judd Gregg responded to his constituent Robert Seaman. He wrote, "Thank you for passing along your opinions and concerns regarding the United States tax code…As you know, Congressman Roscoe Bartlett (R-MD) hosted a Congressional hearing with regard to the Internal Revenue Service's jurisdiction and the enforcement of the federal income tax. This hearing took place on February 27-28, 2002 at the Rayburn House Office Building…I believe that it is incumbent upon Congress to take a long, hard look at reforming our nation's tax policy to try to find a way to simplify and streamline the process, and I am willing to consider pertinent revisions." Click here to read Gregg's response.

	Click here to get a copy of the Truth-in-Taxation Hearing on CD-ROM or VHS. The 4-disk set contains 14 hrs.of video, 450 legal exhibits, 537 questions and a certified transcript which can all be used simultaneously.  Click here to see a few short video previews.  CD-ROM sets are now shipping!
	Click here to view again the summary of the Hearing's conclusions of law – a summary which is contained in the CD-ROMs.
	Click here to review a sample of the constituents' letter delivered to every Congressmen on April 15th.