GREAT TRUTHS

1. In my many years I have come to a
   conclusion that one useless man
    is a shame, two is a law firm,
    and three or more is a congress.
    -- John Adams
 
2. If you don't read the newspaper
    you are uninformed, if you do
    read the newspaper you are
    misinformed. -- Mark Twain
 
3. Suppose you were an idiot. And
    suppose you were a member of
    Congress. But then I repeat
    myself. -- Mark Twain
 
4. I contend that for a nation to try to
    tax itself into prosperity is like a
    man standing in a bucket and
    trying to lift himself up by the
    handle. --Winston Churchill
 
5. A government which robs Peter to
    pay Paul can always depend on
    the support of Paul. -- George
    Bernard Shaw
 
6. A liberal is someone who feels a
    great debt to his fellow man,
    which debt he proposes to pay off
    with your money. -- G. Gordon
    Liddy
 
7. Democracy must be something
    more than two wolves and a sheep
    voting on what to have for
    dinner. --James Bovard, Civil
    Libertarian (1994)
 
8. Foreign aid might be defined as a
    transfer of money from poor
    people in rich countries to rich
    people in poor countries.
    -- Douglas Case,
    Classmate of Bill Clinton at Georgetown University.
 
9. Giving money and power to
    government is like giving whiskey
    and car keys to teenage boys.
    -- P.J. O'Rourke, Civil Libertarian
 
10. Government is the great fiction,
      through which everybody
      endeavors to live at the expense
      of everybody else. -- Frederic
      Bastiat , French economist(1801-1850)
 
11. Government's view of the
      economy could be summed up
      in a few short phrases: If it
      moves, tax it.  If it keeps
      moving, regulate it. And if it
      stops moving, subsidize it.
      --Ronald Reagan (1986)
 
12. I don't make jokes. I just watch
      the government and report the
      facts. -- Will Rogers
 
13. If you think health care is
      expensive now, wait until you
      see what it costs when it's free!
      -- P. J. O'Rourke
 
14. In general, the art of government
      consists of taking as much
      money as possible from one
      party of the citizens to give to
      the other. --Voltaire (1764)
 
15. Just because you do not take an
      interest in politics doesn't mean
      politics won't take an interest
      in you! -- Pericles (430 B.C.)
 
16. No man's life, liberty, or
      property is safe while the
      legislature is in session.
      -- Mark Twain (1866)
 
17. Talk is cheap, except when
      Congress does it. -- Anonymous
 
18. The government is like a baby's
      alimentary canal, with a happy
      appetite at one end and no
      responsibility at the other.
      -- Ronald Reagan
 
19. The inherent vice of capitalism is
      the unequal sharing of the
      blessings. The inherent blessing
      of socialism is the equal sharing
      of misery. -- Winston Churchill
 
20. The only difference between a
      tax man and a taxidermist is that
      the taxidermist leaves the skin.
      -- Mark Twain
 
21. The ultimate result of shielding
      men from the effects of folly is
      to fill the world with fools.
      -- Herbert Spencer, English
           Philosopher (1820-1903)
 
22. There is no distinctly Native
      American criminal class, save
      Congress. -- Mark Twain
 
23. What this country needs are
      more unemployed politicians
      --Edward Langley,
           Artist (1928-1995)
 
24. A government big enough to give
      you everything you want, is
      strong enough to take everything
      you have.  -- Thomas Jefferson
 
25. We hang the petty thieves and
      appoint the great ones to public
     office. -- Aesop 

 

26.   A sinking lifeboat, with no help in sight and filled with politicians, lawyers and realtors, could be adequately described as A BLOODY GOOD START.

...........Jim Jervis            
 
FIVE BEST SENTENCES
 
1. You cannot legislate the poor into
    prosperity, by legislating the
    wealthy out of prosperity.
 
2. What one person receives without
    working for, another person must
    work for without receiving.
 
3. The government cannot give to
    anybody anything that the
    government does not first take
    from somebody else.
 
4. You cannot multiply wealth by
    dividing it.
 
5. When half of the people get the
    idea that they do not have to
    work, because the other half is
    going to take care of them, and
    when the other half gets the idea
    that it does no good to work
    because somebody else is going to
    get what they work for, that is the
    beginning of the end of any nation!
 
Can you think of a reason for not sharing this?
Neither could I.

SHTF

(Do you still believe they are omnipotent gods?)


************************************************************************************
http://www.zdnet.com/anonymous-hacks-us-sentencing-commission-distributes-files-7000010369/

    Citizens of the world,

    Anonymous has observed for some time now the trajectory of justice in the 
United States with growing concern. We have marked the departure of this system 
from the noble ideals in which it was born and enshrined. We have seen the 
erosion of due process, the dilution of constitutional rights, the usurpation of 
the rightful authority of courts by the “discretion” of prosecutors. We have 
seen how the law is wielded less and less to uphold justice, and more and more 
to exercise control, authority and power in the interests of oppression or 
personal gain.

    We have been watching, and waiting.

    Two weeks ago today, a line was crossed. Two weeks ago today, Aaron Swartz 
was killed. Killed because he faced an impossible choice. Killed because he was 
forced into playing a game he could not win — a twisted and distorted perversion 
of justice — a game where the only winning move was not to play.

    Anonymous immediately convened an emergency council to discuss our response 
to this tragedy. After much heavy-hearted discussion, the decision was upheld to 
engage the United States Department of Justice and its associated executive 
branches in a game of a similar nature, a game in which the only winning move is 
not to play.

    Last year the Federal Bureau of Investigation revelled in porcine glee at 
its successful infiltration of certain elements of Anonymous. This infiltration 
was achieved through the use of the *same tactics which lead to Aaron Swartz’ 
death. It would not have been possible were it not for the power of federal 
prosecutors to thoroughly destroy the lives of any hacktivists they apprehend 
through the very real threat of highly disproportionate sentencing.

    As a result of the FBI’s infiltration and entrapment tactics, several more 
of our brethren now face similar disproportionate persecution, the balance of 
their lives hanging on the severely skewed scales of a broken justice system.

    We have felt within our hearts a burning rage in reaction to these events, 
but we have not allowed ourselves to be drawn into a foolish and premature 
response. We have bidden our time, operating in the shadows, adapting our 
tactics and honing our abilities. We have allowed the FBI and its masters in 
government — both the puppet and the shadow government that controls it — to 
believe they had struck a crippling blow to our infrastructure, that they had 
demoralized us, paralyzed us with paranoia and fear. We have held our tongue and 
waited.

    With Aaron’s death we can wait no longer. The time has come to show the 
United States Department of Justice and its affiliates the true meaning of 
infiltration. The time has come to give this system a taste of its own medicine. 
The time has come for them to feel the helplessness and fear that comes with 
being forced into a game where the odds are stacked against them.

    This website was chosen due to the symbolic nature of its purpose — the 
federal sentencing guidelines which enable prosecutors to cheat citizens of 
their constitutionally-guaranteed right to a fair trial, by a jury of their 
peers — the federal sentencing guidelines which are in clear violation of the 
8th amendment protection against cruel and unusual punishments. This website was 
also chosen due to the nature of its visitors. It is far from the only 
government asset we control, and we have exercised such control for quite some 
time…

    There has been a lot of fuss recently in the technological media regarding 
such operations as Red October, the widespread use of vulnerable browsers and 
the availability of zero-day exploits for these browsers and their plugins. None 
of this comes of course as any surprise to us, but it is perhaps good that those 
within the information security industry are making the extent of these threats 
more widely understood.

    Still there is nothing quite as educational as a well-conducted 
demonstration…

    Through this websites and various others that will remain unnamed, we have 
been conducting our own infiltration. We did not restrict ourselves like the FBI 
to one high-profile compromise. We are far more ambitious, and far more capable. 
Over the last two weeks we have wound down this operation, removed all traces of 
leakware from the compromised systems, and taken down the injection apparatus 
used to detect and exploit vulnerable machines.

    We have enough fissile material for multiple warheads. Today we are 
launching the first of these. Operation Last Resort has begun…

    Warhead – U S – D O J – L E A – 2013 . A E E 256 is primed and armed. It has 
been quietly distributed to numerous mirrors over the last few days and is 
available for download from this website now. We encourage all Anonymous to 
syndicate this file as widely as possible.


    The contents are various and we won’t ruin the speculation by revealing 
them. Suffice it to say, everyone has secrets, and some things are not meant to 
be public. At a regular interval commencing today, we will choose one media 
outlet and supply them with heavily redacted partial contents of the file. Any 
media outlets wishing to be eligible for this program must include within their 
reporting a means of secure communications.

    We have not taken this action lightly, nor without consideration of the 
possible consequences. Should we be forced to reveal the trigger-key to this 
warhead, we understand that there will be collateral damage. We appreciate that 
many who work within the justice system believe in those principles that it has 
lost, corrupted, or abandoned, that they do not bear the full responsibility for 
the damages caused by their occupation.

    It is our hope that this warhead need never be detonated.

    However, in order for there to be a peaceful resolution to this crisis, 
certain things need to happen. There must be reform of outdated and 
poorly-envisioned legislation, written to be so broadly applied as to make a 
felony crime out of violation of terms of service, creating in effect vast 
swathes of crimes, and allowing for selective punishment. There must be reform 
of mandatory minimum sentencing. There must be a return to proportionality of 
punishment with respect to actual harm caused, and consideration of motive and 
mens rea. The inalienable right to a presumption of innocence and the recourse 
to trial and possibility of exoneration must be returned to its sacred status, 
and not gambled away by pre-trial bargaining in the face of overwhelming 
sentences, unaffordable justice and disfavourable odds. Laws must be upheld 
unselectively, and not used as a weapon of government to make examples of those 
it deems threatening to its power.

    For good reason the statue of lady justice is blindfolded. No more should 
her innocence be besmirked, her scales tipped, nor her swordhand guided. 
Furthermore there must be a solemn commitment to freedom of the internet, this 
last great common space of humanity, and to the common ownership of information 
to further the common good.

    We make this statement do not expect to be negotiated with; we do not desire 
to be negotiated with. We understand that due to the actions we take we exclude 
ourselves from the system within which solutions are found. There are others who 
serve that purpose, people far more respectable than us, people whose voices 
emerge from the light, and not the shadows. These voices are already making 
clear the reforms that have been necessary for some time, and are outright 
required now.

    It is these people that the justice system, the government, and law 
enforcement must engage with. Their voices are already ringing strong with a 
chorus of determined resolution. We demand only that this chorus is not ignored. 
We demand the government does not make the mistake of hoping that time will 
dampen its ringing, that they can ride out this wave of determination, that 
business as usual can continue after a sufficient period of lip-service and 
back-patting.

    Not this time. This time there will be change, or there will be chaos…

    -Anonymous
http://www.zdnet.com/anonymous-hacks-us-sentencing-commission-distributes-files-7000010369/
*******************************************************

"When an honest man, honestly mistaken, comes face-to-face with undeniable and 
irrefutable truth, he is faced with one of two choices, he must either cease 
being mistaken or cease being honest." - Amicus Solo

"There, every man is independent of all laws, except those prescribed by nature; 
he is not bound by any institutions formed by his fellowman without his 
consent." - CRUDEN v. NEALE, 2 N.C. 338 (1796) 2 S.E. 70.


“There is no subtler, no surer means of overturning the existing basis of 
society than to debauch the currency. The process engages all the hidden forces 
of economic law on the side of destruction, and does it in a manner which not 
one man in a million is able to diagnose.” - John Maynard Keynes, 1919.

"The fact is that the average man's love of liberty is nine-tenths imaginary, 
exactly like his love of sense, justice and truth. He is not actually happy when 
free; he is uncomfortable, a bit alarmed, and intolerably lonely. Liberty is not 
a thing for the great masses of men. It is the exclusive possession of a small 
and disreputable minority, like knowledge, courage and honor. It takes a special 
sort of man to understand and enjoy liberty-- and he is usually an outlaw in 
democratic societies." -- H.L. Mencken, Baltimore Evening Sun, Feb. 12, 1923

Activist hacked US Sentencing Commission website

Hacktivist group Anonymous took control of the U.S. Sentencing Commission website Friday, January 25 in a new campaign called "Operation Last Resort."
The first attack on the website was early Friday morning. The second - successful - attack came around 9pm PST that evening.

By 3am PST ussc.gov was down (it had been dropped from the DNS), yet as of this writing the IP address (66.153.19.162) still returned the defaced site's contents.
Update January 26, 8pm PST: ussc.gov is restored.
It appears that via the U.S. government website, Anonymous had distributed encrypted government files and left a statement on the website that de-encryption keys would be publicly released (thus releasing the as-yet unkonwn information held on the stolen files) if the U.S. government did not comply with Anonymous' ultimatum demands for legal reform.
Anonymous explained that they used this webiste for symbolic reasons.
The U.S. Sentencing Commission sets guidelines for sentencing in United States Federal courts, and on the defaced ussc.gov website Anonymous cited the recent suicide of hacktivist Aaron Swartz as a "line that has been crossed."
The statement suggested retaliation for Swartz's tragic suicide, which many - including the family - believe was a result of overzealous prosecution by the Department of Justice and what the family deemed a "bullying" use of outdated computer crime laws.

• See also: Hacker, activist Aaron Swartz commits suicide

Anonymous has not specified exactly what files they have obtained. The various files were named after Supreme Court Justices.
According to the statement:

Warhead – U S – D O J – L E A – 2013 . A E E 256 is primed and armed. It has been quietly distributed to numerous mirrors over the last few days and is available for download from this website now. We encourage all Anonymous to syndicate this file as widely as possible.

This appears to be Anonymous sending a threatening message to whoever knows what might be on the encrypted files.
Anonymous has encouraged anyone and everyone to distribute the files, so it is unknown who has the files or how many have been distributed. The files are useless without the encryption keys.

The contents are various and we won’t ruin the speculation by revealing them. Suffice it to say, everyone has secrets, and some things are not meant to be public.
At a regular interval commencing today, we will choose one media outlet and supply them with heavily redacted partial contents of the file. Any media outlets wishing to be eligible for this program must include within their reporting a means of secure communications.

Currently two of the mirrors are slow, and one has gone offline completely.
It is possible, as suggested by the file names, that Anonymous may have taken files pertaining to each of the Justices (all of whom were named on filenames at the bottom of the defaced page, such as "Scalia.warhead1") and put them in a file (named "Warhead-US-DOJ-LEA-2013.aes256") and then appended a command to the file that would nuke the file.
This suggests that Anonymous may have obtained files and nuked the compromised server.
Anonymous Tweeted that the group left a backdoor and made it editable in a way that encourages other hackers to come and shell the server.

ARE YOU NUTS?

AMERICA'S LEADING PSYCHIATRIST CONVICTS HIMSELF OF CRIMES                               AGAINST HUMANITY

by Jon Rappoport

www.nomorefakenews.com

SEPTEMBER 2, 2012. The medical cartel, one of a handful of evolving super-cartels that strive for more power every day, is rife with so much fraud it's astounding. In the psychiatric arena, for example,                               an open secret has been bleeding out into public consciousness for the past ten years.



THERE                               ARE NO DEFINITIVE LABORATORY TESTS FOR ANY                               SO-CALLED MENTAL DISORDER.



And                               along with that:



ALL                               SO-CALLED MENTAL DISORDERS ARE CONCOCTED, NAMED,                               LABELED, DESCRIBED, AND CATEGORIZED by a committee                               of psychiatrists, from menus of human                               behaviors.



Their                               findings are published in periodically updated                               editions of The Diagnostic and Statistical Manual                               of Mental Disorders (DSM), printed by the American                               Psychiatric Association.



For                               years, even psychiatrists have been blowing the                               whistle on this hazy crazy process of                               "research."



Of                               course, pharmaceutical companies, who manufacture                               highly toxic drugs to treat every one of these                               "disorders," are leading the charge to invent more                               and more mental-health categories, so they can                               sell more drugs and make more money.



But                               we have a mind-boggling twist. Under the radar,                               one of the great psychiatric stars, who has been                               out in front inventing mental disorders, went                               public. He blew the whistle on himself and his                               colleagues. And for 2 years, almost no one                               noticed.



His                               name is Dr. Allen Frances, and he made VERY                               interesting statements to Gary Greenberg, author                               of a Wired article: "Inside the Battle to Define                               Mental Illness." (Dec.27, 2010).



Major                               media never picked up on the interview in any                               serious way. It never became a scandal.



Dr.                               Allen Frances is the man who, in 1994, headed up                               the project to write the latest edition of the                               psychiatric bible, the DSM-IV. This tome defines                               and labels and describes every official mental                               disorder. The DSM-IV eventually listed 297 of                               them.



In                               an April 19, 1994, New York Times piece,                               "Scientist At Work," Daniel Goleman called Frances                               "Perhaps the most powerful psychiatrist in America                               at the moment..."



Well,                               sure. If you're sculpting the entire canon of                               diagnosable mental disorders for your colleagues,                               for insurers, for the government, for Pharma (who                               will sell the drugs matched up to the 297 DSM-IV                               diagnoses), you're right up there in the                               pantheon.



Long                               after the DSM-IV had been put into print, Dr.                               Frances talked to Wired's Greenberg and said the                               following:



"There                               is no definition of a mental disorder. It's                               bullshit. I mean, you just can't define                               it."



BANG.



That's                               on the order of the designer of the Hindenburg,                               looking at the burned rubble on the ground,                               remarking, "Well, I knew there would be a                               problem."



After                               a suitable pause, Dr. Frances remarked to                               Greenberg, "These concepts [of distinct mental                               disorders] are virtually impossible to define                               precisely with bright lines at the                               borders."



Frances                               might have been referring to the fact that his                               baby, the DSM-IV, had rearranged earlier                               definitions of ADHD and Bipolar to permit many                               MORE diagnoses, leading to a vast acceleration of                               drug-dosing with highly powerful and toxic                               compounds.



Finally,                               at the end of the Wired interview, Frances flew                               off into a bizarre fantasy:



"Diagnosis                               [as spelled out in the DSM-IV] is part of the                               magic...you know those medieval maps? In the                               places where they didn't know what was going on,                               they wrote 'Dragons live here'...we have a                               dragon's world here. But you wouldn't want to be                               without the map."



Translation:                               People need to hope for the healing of their                               troubles; so even if we psychiatrists are shooting                               blanks and pretending to know one kind of mental                               disorder from another, even if we're inventing                               these mental-disorder definitions based on no                               biological or chemical diagnostic tests---it's a                               good thing, because people will then believe there                               is hope for them; they'll believe it because we                               place a name on                               their problems...



If                               this is medical science, a duck is a rocket                               ship.



If                               I were an editor at one of the big national                               newspapers, and one of my reporters walked in and                               told me, "The most powerful psychiatrist in                               America just said the DSM is sheer b.s. but it's                               still important," I think I'd make room on the                               front page.



If                               the reporter then added, "This shrink was in                               charge of creating the                               DSM-IV," I'd clear more room above the                               fold.



If                               the reporter went on to explain that the whole                               profession of psychiatry would collapse overnight                               if the DSM was discredited, I'd call for a special                               section of the paper to be printed.



I'd                               tell the reporter to get ready to pound on this                               story day after day for months. I'd tell him to                               track down all the implications of Dr. Frances'                               statements.



I'd                               open a bottle of champagne to toast the                               soon-to-be-soaring sales of my                               newspaper.



And                               then, of course, the next day I'd be                               fired.



Because                               there are powerful multi-billion-dollar interests                               at stake, and those people don't like their                               deepest secrets exposed in the press.



And                               as I walked out of my job, I'd see a bevy of                               blank-eyed pharmaceutical executives marching into                               the office of the paper's publisher, ready to read                               the riot act to him.



Keep                               in mind that Dr. Frances' work on the DSM IV                               allowed for MORE toxic drugs to be prescribed,                               because the definition of Bipolar was expanded to                               include more people.



Adverse                               effects of Valproate (given for a Bipolar                               diagnosis) include:



acute,                               life-threatening, and even fatal liver                               toxicity;



life-threatening                               inflammation of the pancreas;



brain                               damage.



Adverse                               effects of Lithium (also given for a Bipolar                               diagnosis) include:



intercranial                               pressure leading to blindness;



peripheral                               circulatory collapse;



stupor                               and coma.



Adverse                               effects of Risperdal (given for "Bipolar" and                               "irritability stemming from autism")                               include:



serious                               impairment of cognitive function;



fainting;



restless                               muscles in neck or face, tremors (may be                               indicative of motor brain damage).



Dr.                               Frances self-admitted label-juggling act also                               permitted the definition of ADHD to expand,                               thereby opening the door for greater and greater                               use of Ritalin (and other similar compounds) as                               the treatment of choice.



So                               what about Ritalin?



In                               1986, The International Journal of the Addictions                               published a most important literature review by                               Richard Scarnati. It was called "An Outline of                               Hazardous Side Effects of Ritalin                               (Methylphenidate)" [v.21(7), pp. 837-841].                              

Scarnati listed a large number of adverse                               affects of Ritalin and cited published journal                               articles which reported each of these symptoms.                              

For every one of the following (selected                               and quoted verbatim) Ritalin effects, there is at                               least one confirming source in the medical                               literature:

Paranoid delusions                              
Paranoid psychosis
Hypomanic and manic                               symptoms, amphetamine-like psychosis                              
Activation of psychotic symptoms
Toxic                               psychosis
Visual hallucinations
Auditory                               hallucinations
Can surpass LSD in producing                               bizarre experiences
Effects pathological                               thought processes
Extreme withdrawal                              
Terrified affect
Started screaming                              
Aggressiveness
Insomnia
Since Ritalin                               is considered an amphetamine-type drug, expect                               amphetamine-like effects
Psychic dependence                              
High-abuse potential DEA Schedule II Drug                              
Decreased REM sleep
When used with                               antidepressants one may see dangerous reactions                               including hypertension, seizures and hypothermia                              
Convulsions
Brain damage may be seen with                               amphetamine abuse.

A recent survey                               revealed that a high percentage of children                               diagnosed with bipolar had first received a                               diagnosis of ADHD. This is informative, because                               Ritalin and other speed-type drugs are given to                               kids who are slapped with the ADHD label. Speed,                               sooner or later, produces a crash. This is easy to                               call "clinical depression." Then comes Prozac,                               Paxil, Zoloft. These                               drugs can produce temporary highs, followed by                               more crashes. The psychiatrist notices the up and                               down pattern-and then comes the diagnosis of                               Bipolar (manic-depression) and other drugs,                               including Valproate and Lithium.



In                               the US alone, there are at least 300,000 cases of                               motor brain damage incurred by people who have                               been prescribed so-called anti-psychotic drugs                               (aka "major tranquilizers"). Risperdal (mentioned                               above as a drug given to people diagnosed with                               Bipolar) is one of those major tranquilizers.                               (source: Toxic Psychiatry, Dr. Peter Breggin, St.                               Martin's Press, 1991)



This                               psychiatric drug plague is accelerating across the                               land.



Where                               are the mainstream reporters and editors and                               newspapers and TV anchors who should be breaking                               this story and mercilessly hammering on it week                               after week? They are in harness.



And                               Dr. Frances is somehow let off the hook. He's                               admitted in print that the whole basis of his                               profession is throwing darts at labels on a wall,                               and implies the "effort" is rather heroic-when, in                               fact, the effort leads to more and more poisonous                               drugs being dispensed to adults and children, to                               say nothing of the effect of being diagnosed with                               "a mental disorder." I'm not talking about "the                               mental-disease stigma," the removal of which is                               one of Hillary Clinton's missions in life. No, I'm                               talking about MOVING A HUMAN INTO THE SYSTEM, the                               medical apparatus, where the essence of the game                               is trapping that person to harvest his money, his                               time, his energy, and of course his health---as                               one new diagnosis follows on another, and one new                               toxic treatment after another is undertaken, from                               cradle to grave. The result is a severely                               debilitated human being (if he survives), whose                               major claim to fame is his list of diseases and                               disorders, which he learns to wear like badges of                               honor.



Thank                               you, Dr. Frances.



Jon                               Rappoport

The                               author of an explosive collection, THE MATRIX                               REVEALED, Jon was a candidate for a US                               Congressional seat in the                               29th District of                               California. Nominated for a Pulitzer Prize, he has                               worked as an investigative reporter for 30 years,                               writing articles on politics, medicine, and health                               for CBS Healthwatch, LA Weekly, Spin Magazine,                               Stern, and other newspapers and magazines in the                               US and Europe. Jon has delivered lectures and                               seminars on global politics, health, logic, and                               creative power to audiences around the world.                              

www.nomorefakenews.com

SUE THE IRS TO COLLECT WHAT IS DUE...

From: Legalbear
Reply-To: "tips_and_tricks@yahoogroups.com"
Date: Sunday, June 3, 2012 6:19 PM
To: "tips_and_tricks@yahoogroups.com"
Subject: [tips_and_tricks] Giving the IRS an Attitude Adjustment




After § 7433 Suit Filed, IRS Attitude Changes for the Better:


I’m kind of excited. I just got word of what appeared to be a total change of heart by the IRS after receiving a final notice of intent to sue followed by the actual filing of a suit under 26 U.S.C. § 7433. 


The IRS had made this couple promises and was not keeping them. When the couple started taking the IRS to task for not keeping the promises they gave them still more runaround. This is such a typical story that I hear all the time.


The couple had already sent a notice of intent to sue based on § 7433. But, when the couple sent a final warning that they intended to file suit and then actually did file the suit, the IRS had change of heart and became kinder and more gentle. They began to leave polite messages on the voice mail and seemed to become very sincere about correcting the errors. It appeared that they were concerned that their actions had resulted in the suit being filed and inquired about the status of the suit. 


Beneficial Features of Section 7433:


As you may recall, 26 U.S.C. § 7433(a) provides: 


If, in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any provision of this title, or any regulation promulgated under this title, such taxpayer[1] may bring a civil action for damages against the United States in a district court of the United States.


But, subsection (d) provides limitations:




(1) A judgment for damages shall not be awarded under subsection (b) unless the court determines that the plaintiff has exhausted the administrative remedies…


As some of you know, I’ve been a proponent of using the exhaustion requirement to our advantage. 26 CFR 301.7433-1(e) provides: 


An administrative claim…shall be sent in writing to the Area Director, Attn: Compliance Technical Support Manager of the area in which the taxpayer currently resides.


Administrative Claim Letter Success:


Letters sent in compliance with this provision have met with some success. 


In all, I am aware of seven instances where levees were released after one of these letters was sent. 


I had always said that there was a possibility that somebody would get a check as a result of these letters. A while back that actually happened. Somebody combined my lien and levy research in their letter and got a check back for over $6000 of wrongfully levied funds from the IRS.


Government Does Not Want More Litigation:


I recently got some additional insight as to the distastefulness of litigation to the government when I read the book The Price of Loyalty by Ron Suskind, Simon & Schuster Paperbacks, 2004. The book is about Paul O’Neill’s 1.5 year stint as Secretary of the Treasury. He was trying to make some changes in the ways that executives of corporations were treated. The results will become self-evident as you read:


On page 225:


Shifting the standard to negligence is a huge problem, the SEC chairman said. We just can’t go there. There’s no doubt that we have to prevent gaming the system. But we need a high standard, otherwise we’ll be overwhelmed with litigation.


On page 230:


Three days later, a story ran in the Wall Street Journal about O’Neill’s position on corporate governance and his desire to lift the standard from recklessness to simple negligence. It mentioned that Pitt and Hubbard were against the new standard, “concerned that no matter how it was crafted it will lead to more lawsuits.”


At page 233:


Many of the CEOs seemed to have consulted already with their chief counsels. The one thing they didn’t want was even the slightest uptick in litigation.


At page 239:


The move from recklessness to negligence was dropped for fear it would invite a wave of lawsuits. O’Neill and Greenspan were discouraged. A single issue for the corporate crowd—fear of lawsuits—carried the day, O’Neill said, his outrage boiling over.


So, big corporations and big government, with all of their attorneys and resources, as I suspected, do not want more litigation. An administrative claim for damages, or notice of intent to sue, gives us an opportunity to take advantage of the government’s distaste for litigation. 


Success after the Suit has been Filed:


There have been reports of no results from administrative claim letters, but, after hearing about the results described in the first paragraph of this e-mail, it got me to thinking about the results I found in the case law after the suit was filed; for example: 


1) Mrs. Shaw received a refund of all the money collected, and the remaining tax liability was abated.  Shaw v. U.S., Fifth Circuit.  


2) After filing one of these suits, the government dismissed the criminal action against the 7433 plaintiff.  Fishburn v. Brown, Sixth Circuit, 1997.  


3) After filing one of these suits, the IRS returned a seized Cadillac.  Washington v. U.S., Ninth Circuit, 1992.  FE


4) After filing one of these suits, the plaintiff's tax liability "was resolved in the plaintiff's favor in tax court.  Templeman v. U.S., First Circuit, 1994.  


5) After filing one of these suits, an injunction restricting state court filings was vacated.  Templeman v. U.S., First Circuit, 1994. 


6) After filing one of these suits, improperly levied funds were returned.  Raymond v. U.S., Sixth Circuit, 1993. 


7) After filing one of these suits, the government conceded that an assessment was erroneous and released its liens.  Miller v. U.S. (N.D. Cal. 1992). 


8) The government provided the forms during the litigation that they had previously refused to. Ball v. U.S., No. 94-2125 (7th Cir. 1995). 




It Is Possible to Win Damages off a Section 7433 Suit:


Let’s not forget the 5th Circuit case Gandy Nursery v. U.S. where $388,500 in damages were awarded and $317,738.50 in costs and attorney's fees; plus, post-judgment interest on the $16,800.   


Some Suggestions for Those Dealing With IRS:


If you already sent your claim letter:


26 CFR 301.7433-1(d) provides that, “…no action under paragraph (a) of this section shall be maintained in any federal district court before the earlier of the following dates: (i) The date the decision is rendered on a claim filed in accordance with paragraph (e) of this section; or (ii) The date six months after the date an administrative claim is filed…”


If you had a decision on your administrative claim letter, you can go ahead and file your suit, or, you can do like the couple in the first paragraph and send them a warning letter.


If you send an administrative claim letter and less than six months has passed you may want to send a warning letter telling them that the six month deadline is approaching; and that they may want to take action.


If you send an administrative claim letter and more than six months has passed you have the option of sending the warning letter or filing suit.


If you have one of my packages, but have not sent a section 7433 letter:


You may want to go into my package and locate the file 26USC7433. If you need to search your hard drive you should quickly find the file if you search for exactly this: 26USC7433. Once you locate it you should review the notes files and the sample letters. You should also review the statute and the regulation which are here: http://www.law.cornell.edu/uscode/text/26/7433


and here: http://www.law.cornell.edu/cfr/text/26/301.7433-1


I’m sure these have changed since you bought my package. Locate some statutes and regulations that the IRS violated and you will be ready to put together your letter. I am available to review letters; if you would like that please call me: 720 -675 -7230 9:00 AM to 8:30 PM MST. 


If you do not have one of my packages, but think it would benefit you to send an administrative claim letter: 


My research packages amount to what I call a “shortcut to competence”. If you follow the statute and the regulation there is somebody on the other end that is going to be reading your letter. Because of this, you want your letter to display a certain degree of competence. It must appear in your letter that you’ve done your homework. A competent letter is the shortest route to success; and may save you from having to file suit. If you go to my shopping cart here:


http://www.legalbears.com/armor/index.php?main_page=product_info&cPath=4&products_id=47


You’ll see you will see THE BIGGEST PACKAGE! THE BIGGEST SAVINGS! This package includes Lien & Levy Thumper-IRS Terminator for CDPH-All Angles Offensive MP3’s-Frivolous Return Penalties Research-Bear’s Online Legal Research Video & Golden FOIAs. This package is normally $577. For the next 10 days (June 13) when you enter IRSAttitudeAdjustment during the checkout process you will save $200 and be able to get the package for just $377. That’s a $1213 savings over what you would pay for these packages separately!


I’m convinced that filing one of these letters, sending a warning letter, and filing suit is one of the quickest and most effective ways of getting some respect from the IRS.


Knowing what your rights are is the first step to getting them: 


When the IRS violates our due process rights, most people feel bad. The bad feeling is what tells you that your rights have been violated. However, the bad feeling should only be the trigger that sets in motion a search for the authority, usually from the Supreme Court, establishing the right and explaining it. Understanding this concept is what set me on a search for Supreme Court decisions explaining due process rights. I copied and pasted 34 pages of due process quotes from the Supreme Court with the citations to the cases and quotes and put them here:


http://www.legalbears.com/armor/index.php?main_page=product_info&cPath=4&products_id=49


If the IRS agent fails to give you all your constitutional rights he could lose his job. I made a video about this and you can view it at the link above. I call this package HOW TO HOLD IRS CONSTITUTIONAL VIOLATIONS over THEIR HEAD. This is a tremendous lever to use against IRS personnel, the threat of the loss of their job. Normally I sell this package for $200. Through June 13th, when you enter DueProcessViolations in the coupon code blank on check out you will save $100 and be able to buy these quotes for $100; a 50% savings!


NOTE: If you would like to get both of these packages you must make separate purchases because the shopping cart will only accept one discount code at a time.


I hope this email has been some help to you and given you some hope. Bear


Call me at: 720-675-7230


On Skype: legalbear


Best times to call: 8:30 am to 9:00 pm MST


Join my Yahoo Group Tips & Tricks for Court by sending an email to:


tips_and_tricks-subscribe@yahoogroups.com


My blog: legalbearsblog.com 


Tax sites: IRSTerminator.com IRSLienThumper.com IRSLevyThumper.com 


(formatted like this so this email doesn't end up in your spam folder)


[1] The Supreme Court has held that there are two kinds of taxpayers: 1) the taxpayer from whom the tax is sought to be collected; 2) the taxpayer that is subject to the Internal Revenue Code. The court held that a non-taxpayer could not be deprived of remedies under the Code by virtue of that status.