|We, the undersigned citizens of the United States of America, acting in
good faith and impelled by our devotion to our Constitutional-Republic, present this
Remonstrance to the leaders of our federal government in order to draw attention to and
express deep concerns that have accumulated over many years regarding the federal income
and social security tax system.
Our grievances are several:
The proof is manifest for all to see that the 16th Amendment to the U.S. Constitution
was illegally and fraudulently proclaimed to be ratified in 1913 by a lame-duck Secretary
of State just days before he left office. An official attempt by a leading,
currently-sitting U.S. Senator to pay to have the evidence suppressed, to avoid
publication and to maintain secrecy, has been exposed at this meeting this day.
The federal courts for decades, ruling in cases challenging the constitutional validity
of the 16th Amendment, have issued a series of largely unintelligible rulings that fail
even to recognize the basic question of whether the income tax is a direct tax or an
excise tax, suggesting, for instance, that the income tax is "in the nature of"
an indirect, excise tax, reflecting the mood of powerful special interests of that day.
Again, the federal courts since 1985, on hearing cases challenging the ratification of
the 16th Amendment as being fraudulent, have ruled that the issue of fraudulence is
political and, therefore, non-justiciable -- to be dealt with by Congress. This obviously
constitutes an evasion of responsibility by the courts, since fraud is a legal, rather
than a political question. In ruling in this way, the courts have abdicated their
constitutional responsibilities under our system of checks and balances.
Congress, in turn, has called this issue of fraud to be a matter for the courts.
In addition to the 16th Amendment ratification issue, there simply is no law or
regulation that makes most citizens liable to file and pay federal income and social
security taxes nor to have those taxes withheld from the money they earn, yet, the
Internal Revenue Code is enforced by the Executive as though the taxes were, indeed,
compulsory, imposing interest and penalties, including incarceration for willful failure
to file the voluntary tax.
Citizens have the right to clear and precisely worded laws that are not vague. Yet, the
income tax laws are deliberately written in the most disorganized manner imaginable, with
the frequent use of double-negatives, circular reasoning, disconnected sections without
reference or cross-reference, and other legal gimmicks that intentionally obfuscate and
confuse matters beyond comprehension of even highly trained professionals. It must be
concluded that the U.S. Supreme Court, which, in 1916, attempted to keep the income tax
constitutional by suggesting that it was "in the nature" of an excise tax, if
required to rule today on the constitutionality of the 16th Amendment, would in no way be
able to find the 1999 tax constitutional on the simple basis that it is clearly not
uniform, which is a constitutional mandate for excise taxes.
The Internal Revenue Service (IRS) says the income tax is voluntary. This is an obvious
fiction. In their application and enforcement, the tax code and the regulations have all
the force and effect of compulsory law. Yet, the notion that the tax is voluntary has been
confirmed by a federal appeals court. Few people know that the tax is voluntary and that
when they "voluntarily" submit their tax forms they also "voluntarily"
waive their 5th Amendment rights against self-incrimination. This is a form of coercion to
which the courts have turned a blind eye, ruling that the waiver of 5th Amendment rights
Many outrageous IRS practices have been revealed and detailed to the public by
congressional hearings, but little has been done about it.
Thousands of citizens are jailed or financially destroyed by the IRS for not paying
taxes that are not expressly sanctioned by law, while being denied their most basic due
process rights. And, since the courts have ruled that the fraudulent ratification of the
16th Amendment is a political question, by definition, those in jail are political
prisoners, a condition that is illegal in this country.
The IRS is conspicuously used by the Executive to carry out retribution against
political adversaries. This is a growing threat to fundamental freedoms.
Federal judges, members of Congress, and other government officials are themselves
afraid of the IRS, which compiles and maintains secret files on them.
The abuses and lawlessness exemplified by the governmental conduct described above
undermine the foundations of our nation and tear apart the very fabric of our
Therefore, we hereby petition the leaders of our federal government to take immediate
and forthright action that will result in the redress of these grievances. We call for a
thorough overhaul of the IRS and its administrative procedures to make its operations and
agents completely accountable to the Constitution and constitutional law. We demand the
immediate release of all political prisoners. We call for the creation of a Judicial
Review Commission to hear and decide on complaints against federal judges who make rulings
that support violations of the rights of citizens which are rooted and grounded in the
Constitution and constitutional law.