26 U.S.C.§ 6702, as amended by section 407 of the Tax Relief and Health Care Act of 2006, Pub. L. No. 109-432, 120 Stat. 2922 (Dec. 20, 2006). See Notice 2008-14, I.R.B. 2008-4 (Jan. 14, 2008), Internal Revenue Service, U.S. Department of the Treasury (superseding Notice 2007-30); see also Notice 2010-33, I.R.B. 2010-17 (April 26, 2010).
See 26 U.S.C.§ 7602, which provides (in part): "For the purpose of ascertaining the correctness of any return [or] determining the liability of any person for any internal revenue tax [ . . . ], or collecting any such liability, the Secretary [of the Treasury or his delegate] is authorized—(1) To examine any books, papers, records, or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account [ . . . ] to appear before the Secretary [of the Treasury or his delegate . . . ] and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry [ . . . . ]"
Schulz I, "Schulz v. IRS, 04-0196"(PDF). United States Court Of Appeals. 2005-01-25. Retrieved 2006-08-16.. This holding was upheld in Schulz v. Internal Revenue Serv., 413 F.3d 297 (2d Cir. 2005) (Schulz II).
Jackson Kuhl, "Tax Fugitive Barricaded in House: 'Show Us the Law, and We'll Pay'," Jan. 21, 2007, Fox News, at [9]Archived 2008-04-30 at the Wayback Machine.
givemeliberty.org
See We the People Foundation, "Battalion of Tyranny Responders Circles IRS Headquarters shouting: 'SHOW ME THE LAW!'" at [10].
google.ca
scholar.google.ca
741 F.2d 238, 85-1 U.S. Tax Cas. (CCH) paragr. 9273 (9th Cir. 1984) (per curiam), at [2].
Holywell Corp. v. Smith, 503 U.S. 47 (1992) (statutory citation, parenthetical phrase, ellipses, and quoted language in the original), at [8].
gpoaccess.gov
See the U.S. Government Printing Office notation: "Of the 50 titles, only 23 have been enacted into positive (statutory) law. These titles are 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 44, 46, and 49." at "United States Code: About". Archived from the original on 2008-02-16. Retrieved 2008-02-25..
Kuglin v. Commissioner, United States Tax Court, docket no. 21743-03; 2004 TNT 177-6 (Sept. 13, 2004), as cited at [16]; and Daily Digest, Memphis Daily News, April 30, 2007, at [17].
jsiegel.net
See also Jonathan R. Siegel, Professor of Law, The George Washington University Law School, "Income Tax Myths," at [11].
lvrj.com
Joan Whitely, "Four-month trial ends with no convictions," Sept. 20, 2007, Las Vegas Review-Journal, at [19].
memphisdailynews.com
Kuglin v. Commissioner, United States Tax Court, docket no. 21743-03; 2004 TNT 177-6 (Sept. 13, 2004), as cited at [16]; and Daily Digest, Memphis Daily News, April 30, 2007, at [17].
Daily Digest, Memphis Daily News, April 30, 2007, at [18].
Schulz v. United States and Internal Revenue Service, 2006-2 U.S. Tax Cas. (CCH) paragr. 50,481 (D. Neb. 2006). The summons was issued to PayPal to obtain information about donations to (or purchases made at) an internet web site maintained by Schulz or his organization, We the People Foundation for Constitutional Education. The court record indicates that the IRS issued the summons to PayPal as part of an investigation of an alleged failure by Schulz to file Federal income tax returns for the years 2001 through 2004, after Schulz refused to cooperate with the IRS inquiry. On April 27, 2007, an appeal by Schulz to try to block the IRS summons issued to PayPal was rejected by the United States Court of Appeals for the Ninth Circuit. See Schulz v. United States, 2007-1 U.S. Tax Cas. (CCH) paragr. 50,486 (9th Cir. 2007) (not for publication and not precedent, except as provided by R. 36-3, U.S. Ct. of App. for the Ninth Circuit). On April 3, 2007, the U.S. Department of Justice announced that it has sued Schulz and two organizations, We the People Foundation for Constitutional Education Inc., and We the People Congress Inc., in connection with an attempt to stop the sale of an alleged tax fraud scheme reported to have cost the U.S. Treasury more than 21 million dollars. The suit "alleges that Schulz has used the two We the People entities to market a nationwide tax fraud scheme, called the Tax Termination Package, to employers and employees." The government charges that "the Tax Termination Package includes We the People forms, which the defendants falsely tell customers can be used to replace forms the IRS requires employers and employees must use in connection with federal tax withholding from wages." - Justice Department Sues Robert L. Schulz and "We The People" to Stop Alleged Tax ScamArchived 2007-09-30 at the Wayback Machine, April 3, 2007.
web.archive.org
See the U.S. Government Printing Office notation: "Of the 50 titles, only 23 have been enacted into positive (statutory) law. These titles are 1, 3, 4, 5, 9, 10, 11, 13, 14, 17, 18, 23, 28, 31, 32, 35, 36, 37, 38, 39, 44, 46, and 49." at "United States Code: About". Archived from the original on 2008-02-16. Retrieved 2008-02-25..
Jackson Kuhl, "Tax Fugitive Barricaded in House: 'Show Us the Law, and We'll Pay'," Jan. 21, 2007, Fox News, at [9]Archived 2008-04-30 at the Wayback Machine.
Schulz v. United States and Internal Revenue Service, 2006-2 U.S. Tax Cas. (CCH) paragr. 50,481 (D. Neb. 2006). The summons was issued to PayPal to obtain information about donations to (or purchases made at) an internet web site maintained by Schulz or his organization, We the People Foundation for Constitutional Education. The court record indicates that the IRS issued the summons to PayPal as part of an investigation of an alleged failure by Schulz to file Federal income tax returns for the years 2001 through 2004, after Schulz refused to cooperate with the IRS inquiry. On April 27, 2007, an appeal by Schulz to try to block the IRS summons issued to PayPal was rejected by the United States Court of Appeals for the Ninth Circuit. See Schulz v. United States, 2007-1 U.S. Tax Cas. (CCH) paragr. 50,486 (9th Cir. 2007) (not for publication and not precedent, except as provided by R. 36-3, U.S. Ct. of App. for the Ninth Circuit). On April 3, 2007, the U.S. Department of Justice announced that it has sued Schulz and two organizations, We the People Foundation for Constitutional Education Inc., and We the People Congress Inc., in connection with an attempt to stop the sale of an alleged tax fraud scheme reported to have cost the U.S. Treasury more than 21 million dollars. The suit "alleges that Schulz has used the two We the People entities to market a nationwide tax fraud scheme, called the Tax Termination Package, to employers and employees." The government charges that "the Tax Termination Package includes We the People forms, which the defendants falsely tell customers can be used to replace forms the IRS requires employers and employees must use in connection with federal tax withholding from wages." - Justice Department Sues Robert L. Schulz and "We The People" to Stop Alleged Tax ScamArchived 2007-09-30 at the Wayback Machine, April 3, 2007.
