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  #1  
Old 08-18-2002, 11:19 AM
taxinfoman
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To Stop an Audit.


What is the name of your state? PA
Ask the examiner[s] just 2 questions:
1. If I turn over these books and records to you, could the government use any of the information contained in them against me?
2. Am I legally required to give the government any information that it can use against me?
Note: These questions are exercising your rights under the 4th and 5th Amendments of the Constitution. You may then pick up your books and records and leave. It would also be prudent to either recordthe meeting or have a witness [verifiable] on your behalf at the meeting [ie...newpaper reporter, lawyer, ect...].
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Old 08-18-2002, 09:36 PM
loku
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If I turn over these books and records to you, could the government use any of the information contained in them against me?

Yes


2. Am I legally required to give the government any information that it can use against me?

Yes you are. When a fundamental personal right is at question, the courts balance that right against the government interest. If there is a compelling government interrest, such as the right to revenue, the personal right loses.
  #3  
Old 08-19-2002, 11:16 AM
taxinfoman
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To Stop an Audit Questions


Then what you are telling me is that the government can disreguard the U. S. Constitutions 5th Amendment just to get some information anytime it wants.
4th Circuit Court of Appeals
Sullivan v U.S. 15 F 23 809 [1927]
Final line in Section 342.12 concerning a courts refusal to hold someone in contempt for not producing "his/her" books on ther grounds that such a disclosure...would provide a starting point for a tax evasion case. The real starting point however is the filing of a return.
Spies v U.S. 317 US 492 [1943]
To be found guilty of tax evasion a defendant has to be guilty of an "affirmative act," and that an individual could not be guilty of tax evasion on the basis of "omissions" alone.
The Supreme Court
McCarthy v arndstein 266 US 34
Ruled that the 5th Amendment "applies alike to criminal and civil" proceedings, under no circumstances can the U.S. require Americans to give information which can be used against them for alleged violations of civil or criminal statutes.

Last edited by taxinfoman; 08-19-2002 at 11:32 AM.
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