Presumed Duties

by Frank Kowalik

As we’ve seen in some of elected or appointed, of the gress does not permit the “in-
the previous articles, the govern- United States, Alaska, Hawaii, or come” portion to be taxed. Ac-
ment seems to impose the in- any political subdivision thereof, cording to 4 U.S.C. Sec. 111:
come tax on private sector work- or the District of Columbia, the “State, and so forth, taxation
ers through a measure of legal compensation received as such), affecting Federal areas; taxation
trickery . Mr. Kowalik offers one of whatever kind and in whatever affecting Federal employees; in-
strategy to defeat some of that form paid, or from professions, come tax. The United States con-
trickery. vocations, trades, businesses, sents to the taxation of pay or
commerce, or sales, or dealings compensation for personal ser-
in property, whether real or per- vice as an officer or employee of
There is no simple way to sonal, growing out of the own- the United States, a territory or
explain the term “Federal income ership or use of or interest in possession or political subdivision
tax return.” It is certain, however, such property; also from interest, thereof, the government of the
that it does not mean that a 1040 rent, dividends, securities, or the District of Columbia, or an agency
form is required by law to be transaction of any business car- or instrumentality of one or more
made by all working Americans. ried on for gain or profit, or gains of the foregoing, by a duly consti-
The duty to make a “Federal in- or profits and income derived tuted taxing authority having ju-
come tax return” applies to from any source whatever.” risdiction, if the taxation does not
wages received from the U.S. Gov- Under this law, “gross in- discriminate against the officer or
ernment. The duty to file a 1040 come” includes “gain” and “in- employee because of the source
form applies primarily to federal come” derived from “wages” re- of the pay or compensation.”
government employees (FGE). ceived by a federal government By this law the U.S. Govern-
The Revenue Act of 1918 (c. employee (FGE). ment permits state governments
18, 40 Stat. 1057, enacted by The “income” portion is con- to tax it’s property (the “gain”
Congress on February 24, 1919 sideration for their labor, while portion of “gross income derived
Sec. 213) controls the wages re- the nature of “gain” portion re- from “wages”) in the possession
ceived by persons whose con- mains U.S. Government property of a FGE. State governments
duct is effectively connected with transferred into the possession demonstrate their understanding
a trade or business within the of the FGE “transferee” [see 26 of this fact by only applying state
U.S. Government: USC Sec. 6902]. The “gain” por- income taxes to persons who
“. . . for the purposes of this tion creates the liability and duty are first required to make and file
title. . . the term ‘gross income’ - to “return” to the U.S. Govern- the Federal income tax return.
“(a) Includes gains, profits, ment any part of it that cannot However, Congress has
and income derived from salaries, be legally retained by the FGE. made no law as to taxation of pay
wages, or compensation for per- That which can be retained is or compensation for personal
sonal service (including in the noticed on a 1040 form; the bal- service performed for any person
case of the President of the ance is returned to the U.S. Trea- other than the U.S. Government
United States, the judges of the sury. The part which is returned [see 4 U.S.C. Sec. 111]. Congres-
Supreme and inferior courts of is commonly referred to as tax. sional intent to exempt private
the United States, and all other To avoid prejudice to prop- sector workers from the income
officers and employees, whether erty that belongs to the FGE, Con- tax is demonstrated by 26 U.S.C.

62 Volume 7, No. 3 AntiShyster www.antishyster.com [email protected]

Sec. 7701 (a)(31) which identifies The IRS enforces “voluntary enforcement of the IRS collection
one’s estate as foreign to the compliance” which is presumed to procedures on a voluntary compli-
U.S. Government and not includ- exist when a 1040 form is based ance basis. However, according to
ible in gross income under sub- upon property not received from Rule 301, government agents and
title A when it is created through the U.S. Government. However, the courts must respect any rem-
sources other than the U.S. Gov- if filing a 1040 is compelled (not edy afforded you by any rebuttal
ernment. In other words, where presumed) by any legal and or you place into evidence:
a human being’s gross income is physical coercion, the result is evi- “Presumptions in General in
from sources without the U.S. dence of involuntary servitude. Civil Actions and Proceedings: In
Government there is no U.S. Gov- This was expressed by the U.S. all civil actions and proceedings
ernment property (“gain” portion) Supreme Court: not otherwise provided for by Act
in one’s possession that is liable “We hold only that the jury of Congress or by these rules, a
to be returned; and makes un- must be instructed that compul- presumption imposes on the
necessary the requirement to file sion of service by the use or party against whom it is directed
a 1040 form. threatened use of physical or le- the burden of going forward with
gal coercion is a necessary inci- evidence to rebut or meet the
Voluntary compliance dent of a condition of involuntary presumption, but does not shift
Although the duty to pay servitude.” U.S. v. Kozminski, 487 to such party the burden of proof
federal income tax was originally U.S. 931,955-956(1988) in the sense of the risk of
intended to apply only to govern- Involuntary servitude is un- nonpersuasion, which remains
ment employees, under the IRS constitutional. Constitutional throughout the trial upon the
mission of voluntary compliance prohibitions apply when a 1040 party on whom it was originally
all non-government workers are form filed by private sector work- cast.”
also encouraged to “voluntarily” ers can be used to compel them In other words, if the govern-
send their property to the IRS: to deliver their personal property ment enters a presumption into
“Sec. 1111.1 Mission. The to the IRS. However, many con- evidence that you are a “space
mission of the Service is to en- stitutional issues do not apply alien” and you don’t rebut that
courage and achieve the highest where a 1040 form is filed by a presumption, the court will defy
possible degree of voluntary com- FGE to return government prop- common sense and issue a ver-
pliance with the tax laws and erty to the U.S. Treasury. Be- dict based on the “legal fact” that
regulations and to maintain the cause it’s easier to prosecute you are a space alien (and perhaps
highest degree of public confi- defendants who do not enjoy order you extradited to Mars).
dence in the integrity and effi- constitutional protections, an in- It’s important to recognize that
ciency of the Service. This in- centive exists to prosecute all you need not prove you are not a
cludes communicating the re- private sector workers as if they space alien (in fact, that’s not pos-
quirements of the law to the pub- were government employees. sible since you can’t prove a nega-
lic, determining the extent of tive) -- but you must rebut the pre-
compliance and causes of non- Presumptions sumption or it stands as fact. To
compliance, and doing all things Under Rule 301 of the Federal rebut, you must merely issue a
needful to a proper enforcement Rules of Evidence, where you do denial (i.e., “I am not a space alien”,
of the law.” Federal Register, not place into evidence a rebuttal or better yet an affidavit: “I swear
Vol.39, No.62 - March 29, 1974, to that which is presumed, you ac- under penalty of perjury that I am
page 11572. cept the presumptions and permit not a space alien”). Once rebut-
ted, if government can’t show
Blake, Joe 1/6
STOP THE SLAUGHTER 5k 101PAID
NOW! proof that you’re a space alien (or
Every 24 minutes a drunk kills. Are you next? a “taxpayer”), the court cannot
base its verdict on that allegation.
If the government’s presumption
is critical to its case, the case must
fail.
Given that Constitution has
less application when prosecut-
Take Their License & Car On The Spot. JAIL THEM NOW! ing federal government employ-
The irresponsible drinker must be stopped. Send $5 and SASE for 2 ees than when prosecuting pri-
Bumper Stickers, black or red. Police, Security Patrol, Military Police, vate sector workers, it’s easier
Fraternal C;ubs, 50 Bumper-Stickers $30 S&H incl. to prosecute government em-
BLAKE P.O.B. 114 North Miami,Florida 33161 ployees. This ease of non-con-

Volume 7, No. 3 AntiShyster www.antishyster.com [email protected] 63

 stitutional prosecution creates an am careful to rebut the Secretary shall make such return
incentive for government to try government’s presumptions from his own knowledge and
all persons as if they were asso- without creating new controver- from such information as he can
ciated with the government. The sies that can be adjudicated by obtain through testimony or oth-
government responds to this in- the courts. erwise.” [Emph. add.]
centive by offering subtle pre- I believe that silence to my Therefore, it might be “pre-
sumptions into evidence that sug- affidavits is evidence that govern- sumed” and later argued that the
gest private sector workers are ment cannot overcome my rebut- neglect or failure of the Secretary
in fact tied to the government. If tal and therefore makes a record (or delegate) to make and sub-
the workers do not rebut these (and perhaps a presumption in my scribe a 1040 form for a particu-
presumptions, they are tried as favor) that they accept as fact that lar individual becomes evidence
government employees and typi- my position has merit and is cor- that a “return” is not required from
cally convicted. rect at law. that person, and implies that
At present, the only way I Also, where a return is re- person’s property cannot be in-
know to rebut government pre- quired but has not been made, the cluded as gross income under
sumptions that legally obligate Secretary has remedy under 26 subtitle A.
private sector workers to pay in- U.S.C. Sec.6020(b) to effectuate Upon this evidence I believe
come tax is: 1) identify whatever the return by making and sub- that I can exercise, or initiate, con-
presumptive elements exist in the scribing a 1040 form: trol over my life, liberty and prop-
government’s case; and 2) pro- “(b)Execution of return by erty.
duce and submit an affidavit which Secretary
denies those presumptions. “(1) Authority of Secretary Frank Kowalik is the author
If the proper affidavits are to execute return. - If any person of the book, IRS Humbug, avail-
submitted early in the tax en- fails to make any return required able for $33.50 ($29.95 for the
forcement process, the IRS can by any internal revenue law or book and $3.55 for P & H), check
be stopped administratively by regulation made thereunder at made payable to Frank Kowalik,
removing the presumptions they the time prescribed therefor, or at Universalistic Publishers, P.O.
depend on to prosecuted their makes, willfully or otherwise, a Box 70486, Oakland Park, Florida
case. However, in my affidavits, I false or fraudulent return, the 33307.

Do you Think Foreclosure is ONLY a Personal Problem?

The Federal Reserve (owned by international bankers) is foreclosing on the United States. Our
politicians obey the international bankers by passing Regulations & Land Use Laws and by pro-
moting contrived “wars” to justify: IRS, gun control, EPA, Urban Renewal, Endangered Species,
Seizing & Destroying Aging Cars, ATF, etc. etc. Under the guise of these “wars,” government
uses police power to steal, seize and foreclose on more & more private property.

Our illegal debt-building MONEY SYSTEM

is the CAUSE of our problems
To stop it, you must understand why America is going broke!
Pilla, Dan 101PAID 1/2 page 10K

LEARN the MONEY ISSUE!

with a Fast and Easy FLIP CHART PRESENTATION on Money Troubles and Solutions
by Byron Dale and Dan Pilla (Sr.). Large print. Easy to Read

Order From... Dan Pilla (Sr) -:- Truth in Print 704 Edgerton #AS · St. Paul, MN 55101
Only 20.00 post paid
The best speaker on the money problem is: Byron Dale 952-925-6099
HELP save America from Bankruptcy & Foreclosures Caused by “Money-Credit-Debt System.”

64 Volume 7, No. 3 AntiShyster www.antishyster.com [email protected]