July 27, 2007
Lawyer/Tax Protestor Tom Cryer Acquitted of Tax Evasion in U.S. District Court
Tommy K. Cryer was acquitted on two counts of tax evasion in a jury trial in the
federal district court in Louisiana. For a detailed account of the trial, see
See the original DOJ press release (
Local Attorney Indicted on Tax Evasion Charges (10/26/06)).
Press and blogosphere coverage:
IRS Loses Challenge to Prove Tax Liability (NewsByUs)
IRS Loses Challenge to Prove Tax Liability; Lawyer Is Acquitted After Arguing Income Levy Lacks Legal Foundation (WorldNetDaily)
Local Attorney Acquitted on Federal Income Tax Charges; Cryer Stopped Filing Income Taxes More Than 10 Years Ago (Shreveport Times)
- Man Dodg
es Taxes for 10 Years, Wins in Federal District Court (The Consumerist)
NOT GUILTY! Tom Cryer and Becraft Best the DOJ (LibertyPost)
Tom Cryer Acquitted on 2 Counts of Tax Fraud (aka Income Tax) (NewsBusters)
Paul L. Caron
Associate Dean of Faculty
Charles Hartsock Professor of Law
Univ. of Cincinnati College of Law
"The income tax is, therefore, not a tax on income as such. It is an excise
tax with respect to certain activities and privileges which is measured by
reference to the income which they produce. The income is not the subject of
the tax: it is the basis for determining the amount of the tax." F. Morse
Hubard, U.S. Congressional Record, March 27, 1943 (page 2580)
What the government sycophants can't seem to grasp (or refuse to acknowledge)
is that the "income tax" is a tax on certain ACTIVITIES that fall under the
jurisdiction of the federal government to regulate. The tax is not ON income,
per se. Congress did not tax the MONEY earned from the activities, but rather
the activities THEMSELVES. The "income" earned is the MEASURMENT OF THE TAX.
The ACTIVITIES which actually are statutorily taxed are found in the "operative
sections" of the Internal Revenue Code in Subchapter N, which is aptly titled
"Tax Based on Income from Sources Within or Without the United States." (this
is where the law provides the NECESSARY specifics as to what constitutes "income
from whatever source derived.")
There is NO "operative section" describing the activities of the average
American, only international and posssessions commerce.
Section 61 is nothing but a broadly worded GENERAL definition statute. It does
not establish liability for anyone, including the people for whom the code
actually does make liable (which are the people who engage in the activites
described in the "operative sections." Examples of "operative sections" are
26 USC 871, 26 USC 911.
So the IRS could not show that Mr. Cryer's earnings were Gross Income.
Perhaps the defintion of Gross Income can shed some light on the reason why.
1928 TAX ACT
GROSS INCOME DEFINED: NONRESIDENT ALIEN INDIVIDUAL.
[Src. 213.3 (c) In the case of a nonresident alien individual, gross
income means only the gross income from sources within the United
States, determined under the provisions of section 217.
ART. 92. Gross income of nonresident alien individuals.-In the case
of nonresident alien individuals " gross income " means only the gross
income from sources within the United States, determined under the
provisions of section 217. See articles 316-329. As to the gross income
of foreign corporations see section 233 (b) of the statute and
article 550 ; also section 217 and articles 316-329. The items bf gross
income from sources without the United States and therefore not
taxable to nonresident aliens or foreign corporations are’described in
section 217(c) and article 322. As to who are nonresident alien individuals.
ART, 311. Definition.-A " nonresident alien individual " means an
individual (a) whose residence is not within the United States and
(6) who is not a citizen of the United States. An alien actually
present in the United States who is not a mere transient or sojourner
is a resident of the United States for purposes of the income tax.
Whether he is a transient or not is determined by his intentions with...
The reader will notice that the defintion of "Gross Income" concerns
only Non Resident Aliens. The sources (16th Amendement) are Corporate
earnings, (Federal Corporations to be more percise)and can be in the form
of salaries, wages, ect. (items of Gross Income) Once a Non Resident Alien
is receiving Gross Income, in whatever form (item), he then becomes a "taxpayer".
Internal Revenue Code of 1954
SEC. 451. GENERAL RULE FOR TAXABLE YEAR OF INCLUSION.
(a) GENERAL RULE. — The amount of any item of gross income shall be included in
the gross income for the taxable year in which received by the taxpayer, unless,
under the method of accounting used in computing taxable income, such amount
is to be properly accounted for as of a different period.
I bet you thought the IRS "code" was talking about you.....
IT IS NOT! - If you still think it does, please read this page again.
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