|EVIDENCE OF COVER-UP IN THE SUPREME COURT|
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REBUTTAL TO THIS ARTICLE PROVIDED BY ED BRUNING
The article below was sent to us by one of our readers. At first glance it appears to be authentic. Shortly after we posted it, another of our readers looked at this article and thought it was misleading. Because we want to maintain an objective, balanced view at all times so you can be fully informed, we provide a copy of his rebuttal to the article below by clicking here.
At the bottom of page six of the attached transcript of the oral arguments at the Supreme court in the case of US v. Sandra L. Craft (case # 00-1831), one of the justices and the United States attorney (Kent Jones) discuss that there is no statute that makes it a crime for "failure to file" an income tax return:
.. on page 6 lines 20-25 of the transcript, Rehnquist (one of the more powerful men around) said:
"We'd better not let the word get out" ..."We'll keep it just among ourselves"...
...and they have the nerve to laugh about it! The attorney then defers all Title 18 (??) questions to Justice Kennedy. The case was found for the government, an example of courts creating (changing, in this case) law. There was a strong and principled dissent, quoted below:
UNITED STATES SUPREME COURT
UNITED STATES, PETITIONER v. SANDRA L. CRAFT
Justice Thomas, with whom Justice Stevens and Justice Scalia join, dissenting.
That the federal tax lien did not attach to the Grand Rapids property is further supported by the consensus among the lower courts. For more than 50 years, every federal court reviewing tenancies by the entirety in States with a similar understanding of tenancy by the entirety as Michigan has concluded that a federal tax lien cannot attach to such property to satisfy an individual spouse's tax liability.8 This consensus is supported by the IRS' consistent recognition, arguably against its own interest, that a federal tax lien against one spouse cannot attach to property or rights to property held as a tenancy by the entirety.9
See IRS v. Gaster, 42 F.3d 787, 791 (CA3 1994) (concluding that the IRS is not entitled to a lien on property owned as a tenancy by the entirety to satisfy the tax obligations of one spouse); Pitts v. United States, 946 F.2d 1569, 1571-1572 (CA4 1991) (same); United States v. American Nat. Bank of Jacksonville, 255 F.2d 504, 507 (CA5), cert. denied, 358 U.S. 835 (1958) (same); Raffaele v. Granger, 196 F.2d 620, 622-623 (CA3 1952) (same); United States v. Hutcherson, 188 F.2d 326, 331 (CA8 1951) (explaining that the interest of one spouse in tenancy by the entirety property "is not a right to property or property in any sense"); United States v. Nathanson, 60 F. Supp. 193, 194 (ED Mich. 1945) (finding no designation in the Federal Revenue Act for imposing tax upon property held by the entirety for taxes due from one person alone); Shaw v. United States, 94 F. Supp. 245, 246 (WD Mich. 1939) (recognizing that the nature of the estate under Michigan law precludes the tax lien from attaching to tenancy by the entirety property for the tax liability of one spouse). See also Benson v. United States, 442 F.2d 1221, 1223 (CADC 1971) (recognizing the Government's concession that property owned by the parties as tenants by the entirety cannot be subjected to a tax lien for the debt of one tenant); Cole v. Cardoza, 441 F.2d 1337, 1343 (CA6 1971) (noting Government concession that, under Michigan law, it had no valid claim against real property held by tenancy by the entirety).
See, e.g., Internal Revenue Manual §126.96.36.199.3 (RIA 2002), available at WESTLAW, RIA-IRM database (Mar. 29, 2002) (listing "property owned as tenants by the entirety" as among the assets beyond the reach of the Government's tax lien); id., §188.8.131.52.3 (recognizing that a consensual lien may be appropriate "when the federal tax lien does not attach to the property in question. For example, an assessment exists against only one spouse and the federal tax lien does not attach to real property held as tenants by the entirety."); IRS Chief Counsel Advisory (Aug. 17, 2001) (noting that consensual liens, or mortgages, are to be used "as a means of securing the Government's right to collect from property the assessment lien does not attach to, such as real property held as a tenancy by the entirety" (emphasis added)); IRS Litigation Bulletin No. 407 (Aug. 1994) ("Traditionally, the government has taken the view that a federal tax lien against a single debtor-spouse does not attach to property or rights to property held by both spouses as tenants by the entirety."); IRS Litigation Bulletin No. 388 (Jan. 1993) (explaining that neither the Department of Justice nor IRS chief counsel interpreted United States v. Rodgers, 461 U.S. 677 (1983), to mean that a federal tax lien against one spouse encumbers his or her interest in entireties property, and noting that it "do[es] not believe the Department will again argue the broader interpretation of Rodgers," which would extend the reach of the federal tax lien to property held by the entireties); Benson, supra, at 1223; Cardoza, supra, at 1343.
UNITED STATES V. CRAFT (00-1831)
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