Posts Tagged ‘US v Springer’

21
Oct

Lindsey Springer ~ 26 U.S.C. Section 7601

   Posted by: BobMcNeil    in IRS

Bob

As you all are aware, Lindsey Springer is serving a 15 year sentence in the Federal Correctional Facility in Big Spring, Texas.  In spite of his situation, he continues to defend himself against the corrupt nature of the IRS, Department of Justice, and the Courts.

Below is his latest update on 26 U.S.C. Section 7601 which gives the Secretary of the Treasury broad authority to canvas “Internal Revenue Districts” looking for “therein who may be liable to pay any internal revenue tax.”

Complicating this, however, is the Restructuring and Reform Act of 1998, which abolished internal revenue districts and district directors.

Please read the full update below:

~~~~~~~~~~~~~~~~~
From: Lindsey Springer
Sent: Sunday, October 21, 2012 4:04 PM
To: Lindsey Springer
Subject: 26 U.S.C Section 7601

Lindsey Springer here hoping you are found blessed even in the circumstances you may be in.  There are some very interesting things going on and I will convey what I can.

First, I learned Congress is knee deep in finishing changes to the Tax System.  As long as the United States ceases using the name “Internal Revenue Service” we will all be better off.   Agencies must be established by law and their authority clearly spelled out in law or regulations corresponding to the spelled out law.

The problem facing the Courts currently is the meaning of 26 U.S.C. Section 7601 which the Supreme Court over and over again held this provision of “spelled out law” gives the Secretary of the Treasury  broad authority to canvas “Internal Revenue Districts” looking for “therein who may be liable to pay any internal revenue tax.”  See U.S. v. Bisceglia, 420 U.S. 141, 144(1975)

The IRS’s entire claims of any authority to do anything must be premised upon Section “7601…of the Internal Revenue Code.”  See Bisceglia above at 144.  This Section is entitled “Canvas of districts for Taxable persons and objects.”  Ask yourself this question:

“What does Congress mean using the term “district” in Section 7601?”

Three years after Bisceglia was decided, the Supreme Court, explaining the Congressional power of the Secretary of the Treasury, said the Secretary is required to “canvas revenue districts to inquire after and concerning all persons therein who may be liable to pay any internal revenue tax.”  U.S. v. LaSalle, 437 U.S. 298, 308 (1978).

In 1980, the Supreme Court placed Section 7601 at the head of the “Secretary’s Framework”:

“as required in the numerous precedents recited supra, imposes on the Secretary of Treasury, and the IRS as his designate, a broad duty to enforce the tax laws.  26 U.S.C [Section] 7601(a).”

See U.S. v. Euge, 444 U.S. 707, 716(1980)  The Court explained the IRS as the Secretary’s designate “has only such authority as Congress gives it.” Euge at 720  “Unlike [section] 7602, the canvassing provision speaks broadly and in plural instructing Treasury Department Officials ‘to proceed…through each internal revenue district…”  Bisceglia, 420 U.S. at 154

The Panel in my case held the Restructuring and Reform Act of 1998 “abolished internal revenue districts and district directors.”  U.S. v. Springer, 444 F. Appx. 256, 262 (10th Cir. 2011)

There is nothing in the Restructuring and Reform Act of 1998 that repealed Section 7601.  Nothing that repealed Section 7621.  Section 7621 requires the President to establish Internal Revenue Districts and he has not since 1998.

What is currently heading for the Supreme Court is whether the abolishing by the Commissioner of Internal Revenue all Internal Revenue Districts pursuant to Section 7601 and 7621, and Office of District Director at Section 7514, repeal Sections 7601, 7621, and 7514[?].

Obviously the only thing sought by the Restructuring and Reform Act of 1998 is Restructuring the Secretary’s IRS who at best was created by a Treasury Regulation at 26 CFR Section 601.101 and with no statutory or other regulatory provision supporting its authorized creation by Congress.

Currently, the IRS Agents are claiming their authority comes from the Internal Revenue Manual.

The Supreme Court in Central Laborers Pension Fund v. Heinz, 541 U.S. 739, 748 (2004) said:

“neither an unreasoned statement in the manual or allegedly longstanding agency practice can trump a formal regulation with the procedural history to take on the force of law.”

The Internal Revenue Manual has no force of law and cannot be the origin of the Agent’s authority to do anything.  As Congress changes the Tax System remember [keep your eyes on] section 7601.

I will provide more follow up in the near future.

God bless you,

Lindsey Springer

================================
Thank you so much for the support you have given us so far.  I pray that you are rewarded for your generosity, both in this life and the next.

PayPal:
[email protected]
Mailing address for donations or other inquiries (cash, or blank first name on checks):

_________  Springer
5147 S. Harvard, #116
Tulsa, OK  74135

Letters to Lindsey directly (no donations or packages):

Lindsey Springer, 02580-063
FCI Big Spring
1900 Simler Ave
Big Spring, TX  79720

Thanks,
Lindsey & Family

~~~~~~~~~~~~~~~~~

In freedom,

Bob McNeil
All About Bob
Phone: (713) 806-5199

Tags: , , , , , , , , , , , , , , , , , , , , ,