
Gunny T
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A group called Commerce Clearing House, a major publisher of internal revenue materials Including the IRS code, internal regulations, manuals, and cases, offers on CD a listing of every court case prosecuted by the US Justice Department with respect to violations of IRS code, and every civil case heard in Tax Court , including federal district, appeal, and supreme courts. This listing of case law begins with cases heard back in 1913.
The term USC Title 26-Sec 6702 (IRS prosecution section initiated in 1984) is listed in 323 cases, none reaching the U.S. Supreme Court (wonder why?). Of these 58 were Circuit Court of Appeals cases, The other 265 cases were heard in U.S. District Courts.
Of these 323 cases, 196 referenced form 1040, 33 in appeals, 163 in U.S. District Court. 17 cases referenced form 1040X, 2 in appeals and 15 in district, and 22 referenced form 843, 5 in appeals, 17 in district.
These cases include the notorious Leona Helmsley jailing, the seizure of all of Willie Nelsons properties, and the bankrupting of Mickey Rooney, to name a few.
(Note: These numbers do not add up to 323 because the statistics cover all self assessment type taxes, so are not limited to “ USC 26 Federal Income Tax” returns)
No case brought by the U.S. Attorney on behalf of the IRS has ever referenced form 1040NR or the term “Non-resident Alien”. (persons working exclusively within a sovereign U.S. state)
It is now the year 2009, 25 years having elapsed since USC TITLE 26 Sec 6702 was initiated, presenting a rather interesting statistical study: Since 1984 there have been a total of 323 IRS prosecutions including failure to file, income tax evasion, and tax fraud. That amounts to 20.2 cases per year nationwide, or .4 cases per year per state.
The statistics are very clear….. Your chances of being prosecuted decrease in direct proportion to your notoriety, and the average persons chance of IRS prosecution is far less than their chance of winning the state lottery, but they still line up like sheep….. and sign on the dotted line. |