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NH Tax Protestor Offers $1 Million to First Person to Prove that “Law Requires Him to Pay Federal Income Tax”

More on the government’s standoff with New Hampshire tax protestors Ed and Elaine Brown:

The Brown couple has been convicted of $1.9 million tax evasion and sentenced to 63 months. The couple refuses to surrender to law enforcement citing no law authorizes the federal income tax. … Ed Brown like a growing community, claim no law exist allowing federal income tax. Mr. Brown is offering 1 million dollars in compensation to the first person who will demonstrate him the law requiring him to pay federal income tax. The offer has been on the table for 5 months now and no winners???

(Hat Tip:  Taxalicious.) See also NH Insider:  Ed Brown: "Show Me the Law".  Prior TaxProf Blog coverage:


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40 responses to “NH Tax Protestor Offers $1 Million to First Person to Prove that “Law Requires Him to Pay Federal Income Tax””

  1. GGG Avatar
    GGG

    There is none so blind as he who will not see.

  2. David Schwartz Avatar
    David Schwartz

    26 USC 6151
    Where’s my money?

  3. John Public Avatar
    John Public

    Watch “America- From Freedom to Fascism” for more information about our illegal federal income tax system.

  4. Ted R. Avatar
    Ted R.

    It doesn’t matter if taxes are “legal” or “constitutional”. Courts have already ruled many MANY times that you pay taxes or go to jail. End of story.
    This is what happens when people go for “strict constructionist” judges. They follow precedent set by previous courts. Time to wake up and smell the damage most of these “independent” thinkers like Mr. Brown have done to our court system, by trying to get judges like this.
    They wanted “strict constructionist” judges, They wanted judges to follow a policy of Stare decisis… well now they have it.
    good luck. Maybe next time people will think through their logic on issues like this and see exactly where it will lead in the end.

  5. Sean Avatar

    I would respond with a request for proof that he has no proof that no law exists allowing federal income tax.

  6. Joe Mamma Avatar
    Joe Mamma

    GGG….That make NO sense what so ever.

  7. D Avatar
    D

    There are no laws stating that a private citizen must pay federal income taxes. This has already been proven in a court of law in the past. The IRS is not a federal bureau, it is a private corporation. The tax code is needlessly bloated and most likely could be boiled down to a document of a few pages.

  8. Bulletinboardforum.com Avatar

    Hey asshole, if nobody pays taxes this would be 3rd world Cuba (or third world Florida, same thing). You better not show your face around here beating your “I don’t need to pitch in, you do it” chest attitude. You’ll get pimp slapped in your place.

  9. Joe Tynan Avatar
    Joe Tynan

    http://www.law.cornell.edu/constitution/constitution.amendmentxvi.html
    I want my million dollars. I take cash, cash, gold, and cash.

  10. Joe Stahl Avatar
    Joe Stahl

    In looking at the comments, it’s clear none of you can prove or disprove the basic premise either way……So are you yapping just to see yourselves on the web? Go get laid or something.

  11. tonight, you. Avatar
    tonight, you.

    Ted R, you could make yourself a million bucks! call that guy up, and offer your proof. hell, get your money!
    the better point is that the law that created the IRS was never ratified by the requisite number of states to be an official law, and should thus be reassessed, and perhaps changed.
    that doesn’t mean “NOBODY PAYS TAXES”…DUHDUHDUHDUH. this being a LAW forum, let’s not digress into Fox News logic, whereby anything less than gushing admiration is taken as an attack, shall we? we’re all over the age of 10, yes?
    what that means is that we should all consider taking a second look at the tax laws, and maybe effin RATIFY a law that puts a tax-collecting institution in place. The income tax law was created to screw over Al Capone, and since he’s long dead now, maybe we should update things…..
    personally, I like the graduated tax rates. a flat tax would utterly SHAFT the poor in this country.
    there’s my 2 cents.

  12. Misha80 Avatar
    Misha80

    I guess it’s just that the people wealthy enough to fight the IRS over paying an income tax find it easier to evade the income tax with various tax shelters, investments, and other havens. It’s the lower income workers who end up paying a higher percentage rate. I don’t have a problem paying the taxes taht go towards schools, healthcare for the impoverished, roads, etc. It’s the taxes that pay for needless millitary spending, farm subsidies, ethanol subsidies, the presidents dog to have it’s own web page/state dinners…. those are the taxes I’d like to not pay.

  13. RandalMan Avatar
    RandalMan

    If any of you are lawyers, I wouldn’t hire ANY of you. You all should be lynched, mainly based on the fact that you’re all retarded.

  14. uncletomla Avatar
    uncletomla

    GGG – you’re WRONG.
    26 USC 6151. Time and place for paying tax shown on returns
    (a) General rule
    Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
    (b) Exceptions
    (1) Income tax not computed by taxpayer
    If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor.
    (2) Use of government depositaries
    For authority of the Secretary to require payments to Government depositaries, see section 6302 (c).
    (c) Date fixed for payment of tax
    In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in this title to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax.)

  15. uncletomla Avatar
    uncletomla

    personal income taxes comprise roughly 1/3rd of the federal tax revenue. a repeal of individual income taxes would result in total realized federal tax revenue at the level at which total federal tax revenue was in the year 2000…
    the more you know…

  16. Jake Avatar
    Jake

    Oh good heavens. See, for example, section 1(c), Title 26, United States Code: “There is hereby imposed on the taxable income of every individual . . . a tax determined in accordance with the following table.” So spake the Congress. See as well the 16th Amendment, authorizing the Congress to tax incomes. (One might argue, as did the unfortunate Ms. Murphy, that the 16th Amendment is not enough, but, in fact, Congress has had the power to tax incomes since the birth of our Republic. The 16th Amendment was merely a clarification.)

  17. malaclypse the tertiary Avatar
    malaclypse the tertiary

    Good Professor,
    You’ve been farked.
    http://forums.fark.com/cgi/fark/comments.pl?IDLink=2951538

  18. trollfessor Avatar
    trollfessor

    http://www.irs.gov/pub/irs-utl/friv_tax.pdf
    These issues have been litigated. The $1M should be paid. Oh, right. The person who made that claim has all the intellectual honesty and integrity of a snake.
    And Ed and Elaine Brown are nothing more than convicted felons, and all necessary force should be used to enforce the sentence imposed.

  19. dal20402 Avatar
    dal20402

    And the “troll” (trollfessor) is the first poster to get it right.
    The Sixteenth Amendment was duly ratified.
    26 USC 1 applies to everyone.
    People who claim otherwise are just desperately searching for some rationalization to make themselves feel better about not paying their fair share. They should go to jail, and they do.

  20. Bill Avatar
    Bill

    The constitution states that if a bill is passed by both houses of Congress and signed by the President it is law.
    The Internal Revenue Code was passed by both houses of Congress and signed by the President, so therefore The Internal Revenue Code is law. The Internal Revenue Code (which we know is law) say you have to pay the man. I think it sucks, but it’s as simple as that.
    Where do I collect my $1m?

  21. The Gentleman Thug Avatar
    The Gentleman Thug

    The US Supreme Court, in a 1923 ruling (10 years after the 16th Amendment was ratified) that I don’t recall right now, defined the wages resulting from labor to be an equal trade, not income. Therefore, they are not subject to taxation. So that makes income tax for employees null and void, regardless of the 16th Amendment or not. Additionally, Section 2 of the US Consitution states quite clearly:
    “Representatives and direct Taxes shall be apportioned among the several States which may be included within this Union, according to their respective Numbers, which shall be determined by adding to the whole Number of free Persons, including those bound to Service for a Term of Years, and excluding Indians not taxed, three fifths of all other Persons.”
    Income tax qualifies as a direct tax. Additionally, income taxes collected today are not apportioned. Reading the 16th Amendment:
    “The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”
    I would argue that the 16th amendment clearly violates any possible interpretation of the spirit of the original Constitution.

  22. geiser Avatar
    geiser

    Check the only official dictionary of the united States of America and you will find the definition of income is not what you think. Equal an apportioned is the law of the land. Income is not what you or I bring home as a paycheck. From there it’s all contractual law [and fraudulent].

  23. sprky777 Avatar
    sprky777

    The tax code, using circular logic never really defines specifically WHO is liable. If you read carefully it always states ‘if a person is required’. When it refers to income, it usually uses general terms not specific terms.
    Most people assume the code refers to them and the income is what they earn on their paycheck.
    The code is made complicated so people won’t bother to read the whole thing carefully.

  24. Roth & Company, P.C. Avatar

    SHOW ME THE MONEY

    “Show me the law” is a rallying cry of the tax protest set. In fact, some, like barricaded tax resister…

  25. Roth & Company, P.C. Avatar

    SHOW ME THE MONEY

    “Show me the law” is a rallying cry of the tax protest set. In fact, some, like barricaded tax resister…

  26. Roth & Company, P.C. Avatar

    SHOW ME THE MONEY

    “Show me the law” is a rallying cry of the tax protest set. In fact, some, like barricaded tax resister…

  27. Roth & Company, P.C. Avatar

    SHOW ME THE MONEY

    “Show me the law” is a rallying cry of the tax protest set. In fact, some, like barricaded tax resister…

  28. Rob Avatar
    Rob

    His property is under siege by the US Government. It isn’t as if you can walk up and knock on his door. He couldn’t pay the reward even if he wanted to. The IRS probably has all of his assets frozen. Unfortunately crazy people will see this as proof the law isn’t Constitutional.

  29. Waco Avatar
    Waco

    Police should storm the house like Waco… or drop a guided bomb on it.

  30. Sean Avatar
    Sean

    These people are heroes.
    Income tax is slavery, plain and simple.
    Name 5 things income taxes pay for that we need. Uhhhh….
    Everything is handled on a state and local level the IRS is not needed – but then we wouldn’t be in debt to the Fed! Oh sweet sweet politics!!
    Invest in gold and foreign ETFs cause the american economy is going to collapse soon, these people actually see it.

  31. flummox Avatar
    flummox

    this is one of the saddest days in my life… to see so many supporters of the unjust american government who is literally raping it’s citizens of their hard work and toil…
    income tax is wrong. it is slavery. don’t even think about it any other way. i’m not going to get into a debate of what “should” be. but a review is in process.
    and to those who are all gungho and want people put in jail or hurt or whatever: please get off of our planet…
    flummox

  32. Jeff Avatar
    Jeff

    Yeah. This is stupid.
    I watched that stupid movie put together by another guy who was convicted of tax evasion. It is full of lies and misquotes as well as an obvious lack of legal understanding.
    The basis of his claim is that the bill wasn’t properly ratified, but it was so it amounts to BS.
    It is in the constitution and is quite clear.
    The million dollar reward is a hoax because he will never pay it, always citing some obscure legal question that no tax attorney would even consider as rational…
    Here comes the law:
    US Constitution, Article I, section 8:
    “The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States; ”
    Then, there is always the 16th amendment:
    “Amendment 16 – Status of Income Tax Clarified. Ratified 2/3/1913. Note History
    The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”
    http://www.usconstitution.net/const.html#Am16
    Million dollars please…
    This nonsense deserves no hearing.
    These noodleheads refused to pay taxes and now refuse to turn themselves in! GO. GET. THEM.
    Shouldn’t take more than a half an hour to drive to their home, handcuff them, and drive them to the pokey. End of problem.
    Taxes suck. We all hate paying taxes. But until we get the Fair Tax in place (sometime in 2075), comply with the laws and don’t be an idiot who thinks they know the law.

  33. Taxpayer Avatar
    Taxpayer

    I pay my taxes, I don’t complain.

  34. not a tax protestor Avatar

    From today’s tax notes:
    “Tax Protester Receives Penalty, Warned of Other Sanctions
    “The Tax Court has upheld an IRS collection action against a tax protester who raised only frivolous arguments in his section 6330 hearing and behaved disrespectfully before the court, imposing a $25,000 penalty for raising frivolous arguments and warning him that he faces additional sanctions if he conducts himself similarly in a future proceeding.
    “Citations: Kevin M. Moore v. Commissioner; T.C. Memo. 2007-200; No. 17901-06L”
    How is it possible that a tax protestor has never one a case, but the protests continue?

  35. zach Avatar
    zach

    the 16th ammendment did not leagalize direct taxes like the “income tax”.
    In the case of Pollock v. Farmers’ Loan & Trust Co. the Supreme Court declared that certain income taxes — taxes on income from property under the 1894 Act — to be unconstitutional unapportioned direct taxes. The Court reasoned that a tax on income from property should be treated as a tax on “property by reason of its ownership,” and should therefore be required to be apportioned. The reasoning was that taxes on the rents from land, the dividends from stocks and so on burdened the property generating the income in the same way that a tax on “property by reason of its ownership” burdened that property.
    This meant that, after Pollock, while income taxes on income from labor (as indirect taxes) were still not required to be apportioned by population, taxes on interest, dividends and rent income were required to be apportioned by population.
    this shit isnt hard to find out. it literally took me 1 google search to back up what i have read other places(including articles written by constitutional lawyers).

  36. Concerned Citizen Avatar
    Concerned Citizen

    I would be happy to take Mr. Brown through the law that requires him to pay Federal income tax. But what’s the point? Delusional anarchists like him will simply deny the legitimacy of any legal authority I present to him because it doesn’t square with his miserly refusal to pay his fair share of taxes.
    How can anyone who is as well off as Mr. Brown, but wants to stick everyone else with paying for all the services he enjoys as an American citizen, be considered a patriot? Let’s label Mr. Brown what he really is—a greedy traitor!

  37. John A Avatar
    John A

    I would take most of these comments more seriously if the posters knew how to spell…

  38. Sorry, No. Avatar
    Sorry, No.

    Concentrate on the flat Earth idea. Much more plausible.

  39. rob Avatar
    rob

    you readers that chastise the Browns about not paying their share are zombies. If they pay their income tax, does that change anything for you at all?? you still pay the same amount. The only reason for an income tax is to control the masses! through the code they can penalize or reward certain behavoirs. People that think it is about producing revenue are just blind!!I am sure that the Browns would be more than happy to pay all taxes “if it were legit” They are making a stand that should be applauded by all!! they are not protesting all taxes…only the income tax.

  40. rob Avatar
    rob

    you readers that chastise the Browns about not paying their share are zombies. If they pay their income tax, does that change anything for you at all?? you still pay the same amount. The only reason for an income tax is to control the masses! through the code they can penalize or reward certain behavoirs. People that think it is about producing revenue are just blind!!I am sure that the Browns would be more than happy to pay all taxes “if it were legit” They are making a stand that should be applauded by all!! they are not protesting all taxes…only the income tax.

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