Requirement for Consent

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YOUR ANSWER: ____Admit ____Deny

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3 CLARIFICATION:_________________________________________________________________________ 4

32. Admit that it is an unconstitutional violation of due process of law to “presume” that a “nontaxpayer” is a “taxpayer”: 5 32.1. The foundation of the American system of jurisprudence is innocence until proven guilty, which means that 6 everyone is a “nontaxpayer” until proven with evidence and not presumption, that they are a “taxpayer”. 7

"In Calder v. Bull, which was here in 1798, Mr. Justice Chase said, that there were acts which the Federal and State legislatures could not do without exceeding their authority, and among them he mentioned a law which punished a citizen for an innocent act; a law that destroyed or impaired the lawful private [labor] contracts [and labor compensation, e.g. earnings from employment through compelled W-4 withholding] of citizens; a law that made a man judge in his own case; and a law that took the property from A [the worker]. and gave it to B [the government or another citizen, such as through social welfare programs]. 'It is against all reason and justice,' he added, 'for a people to intrust a legislature with such powers, and therefore it cannot be presumed that they have done it. They may command what is right and prohibit what is wrong; but they cannot change innocence into guilt, or punish innocence as a crime, or violate the right of an antecedent lawful private [employment] contract [by compelling W-4 withholding, for instance], or the right of private property. To maintain that a Federal or State legislature possesses such powers [of THEFT!] if they had not been expressly restrained, would, in my opinion, be a political heresy altogether inadmissible in

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all free republican governments.' 3 Dall. 388. " [Sinking Fund Cases, 99 U.S. 700 (1878) ]

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“Keeping in mind the well-settled rule that the citizen is exempt from taxation unless the same is imposed by clear and unequivocal language, and that where the construction of a tax law is doubtful, the doubt is to be

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resolved in favor of those upon whom the tax is sought to be laid .” [Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 (1904)]

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32.2. All presumptions which prejudice constitutionally guaranteed rights are unconstitutional violations of due 26 process. 27

(1) [8:4993] Conclusive presumptions affecting protected interests:

A conclusive presumption may be

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defeated where its application would impair a party's constitutionally-protected liberty or property interests. In such cases, conclusive presumptions have been held to violate a party's due process and equal protection rights. [ Vlandis v. Kline (1973) 412 U.S. 441, 449, 93 S.Ct. 2230, 2235; Cleveland Bed. of Ed. v. LaFleur (1974) 414 U.S. 632, 639-640, 94 S.Ct. 1208, 1215-presumption under Illinois law that unmarried fathers are unfit violates

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process]

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[Federal Civil Trials and Evidence, Rutter Group, paragraph 8:4993, p. 8K-34]

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“It is apparent,' this court said in the Bailey Case ( 219 U.S. 239 , 31 S.Ct. 145, 151) 'that a constitutional prohibition cannot be transgressed indirectly by the creation of a statutory presumption any more than it can be violated by direct enactment. The power to create presumptions is not a means of escape from

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constitutional restrictions. ”

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[Heiner v. Donnan, 285 U.S. 312 (1932)]

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YOUR ANSWER: ____Admit ____Deny

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42 CLARIFICATION:_________________________________________________________________________ 43

33. Admit that the Anti-Injunction Act codified in 26 U.S.C. §7421 only applies to franchisees called “taxpayers”, and may 44 not be invoked against a “nontaxpayer”, and that this therefore implies that it is a part of the franchise agreement 45 codified in Internal Revenue Code, Subtitle A: 46

In sum, the Anti-Injunction Act's purpose and the circumstances of its enactment indicate that Congress did not intend the Act to apply to actions brought by aggrieved parties for whom it has not provided an alternative remedy [such as NONTAXPAYERS]. 17 In this [465 U.S. 367, 379] case, if the plaintiff South Carolina issues bearer bonds, its bondholders will, by virtue of 103(j)(1), be liable for the tax on the interest

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earned on those bonds. South Carolina will [465 U.S. 367, 380]

incur no tax liability. Under these

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circumstances, the State will be unable to utilize any statutory procedure to contest the constitutionality of

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103(j)(1). Accordingly, the Act cannot bar this action. [South Carolina v. Regan, 465 U.S. 367 (1984)]

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YOUR ANSWER: ____Admit ____Deny

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Requirement for Consent

394 of 396

Copyright Sovereignty Education and Defense Ministry, http://sedm.org Form 05.003, Rev. 7-23-2013

EXHIBIT:________