Taxpayer Bill of Rights

Published: Thu, 05/04/17

NOTICE

The mission of the Office of the Chief Counsel is to serve America’s taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the Internal Revenue Service. Office of Chief Counsel Mission 30.1.1.1 (08-11-2004)

The Taxpayers Bill of Rights

Notice it does not say "provide American taxpayers".

The question is "who are the America's taxpayer?"

The basic: The claimant has the burden of proof. After all Congress made it explicitly clear you have a right to be informed! They are making a claim and you are in a position to say "prove it"

That's right, whether or not you are, in fact, on of America's Taxpayers, you have the Right to be informed!

Prompt, courteous and professional assis-tance does not include telling me that the Supreme Court and the Appellant Courts decisions that I rely on to interpret the code are frivolous.

“Pay only the amount of tax legally due”

The IRS extortion tactics I would not consider “the amount of tax legally due!”

Since I have the right to be well informed please explain my liability and how you determine my liability.

Below are all the statutes that creates a liability; I find no statute that creates a nexus to make me liable. Did I miss any?

If you are stating that I have a liability, may I ask which statute are you relying on to enforce said liability?

Estate Tax: 26 U.S.C. §§ 2032A (c)(5) & 2056A (b)(6) - specifically state who is liable for that tax.

FICA Tax: 26 U.S.C. § 3102(b) - specifically states who is liable for the tax.

Railroad Retirement Tax: 26 U.S.C. § 3202(b) - specifically states who is liable for the tax.

Liability of third parties paying or providing for wages: 26 U.S.C. § 3505 - specifically imposes* liability.

Heavy Trucks and Trailers Excise Tax: 26 U.S.C.§§ 4051 & 4052 - impose liability for tax.

Luxury Passenger Automobile Excise Tax: 26 U.S.C. §§ 4002 (b)(1) and 4003 (a)(4) - specify both who is primarily liable and who is secondarily liable.

Tire Manufacture Excise Tax: 26 U.S.C. § 4071- specifies who is liable for the tax.

Manufacturers Excise Tax: 26 U.S.C. § 4219 - specifies who is liable for the tax.

Tax on Wagers: 26 U.S.C. § 4401 - specifically states who is liable for the tax.

Wagering Occupational Tax: 26 U.S.C. § 4411 - specifically states who is liable for the tax.

Vehicle Use Tax: 26 U.S.C. § 4483 - specifically states who is liable - - .

Tax on Petroleum: 26 U.S.C. § 4611 - specifically states who is liable - - .

Tax on Chemicals: 26 U.S.C. § 4662 - specifically states who is liable - - .

Excise Tax on Failure to Satisfy Continuation Coverage Requirements of Group Health Plans: 26 U.S.C. § 4980B - specifically states who is liable for the tax.

Tax on Contributions to Qualified Employer Pension Plans: 26 USC. § 4972 – states liability.

Excise Tax on Failure to Meet Certain Group Health Plan Requirements: 26 USC § 4980D

Excise Tax on Failure of Applicable Plans Reducing Benefit Accruals to Satisfy Notice Requirements: 26 U.S.C. § 4980F - specifically states who is liable.

Gallonage Tax on Distilled Spirits: 26 U.S.C. § 5005 - specifically states who is liable.

Gallonage Tax on Wines: 26 U.S.C. § 5043 - specifically states who is liable.

Storage Tax on Imported Distilled Spirits: 26 U.S.C. § 5232 - specifically states who is liable.

Tax on Wine Imported in Bulk: 26 U.S.C. § 5364 - specifically states who is liable.

Tax on Beer Imported in Bulk: 26 U.S.C. § 5418 - specifically states who is liable.

Excise Tax on Manufacture of Tobacco Products: 26 U.S.C. § 5703. states who is liable.

Tax on Purchase, Receipt, Possession or Sale of Tobacco: 26 U.S.C. § 5751.

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Christopher Chapman
WAKE UP AMERICANS
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