by J. Otis

Sometimes there is a difference between theory and procedure. Too many patriots have been "dead right" on legal theory, but have been hammered on legal procedure. The latter is where I think Eddie Kahn is on to something big.

[Editor: Mr. Eddie Kahn has written a book - No Enforcement Statutes / IRS Regulations Applicable for Individual Income Tax - essentially on how to use the "Billie-Murdock" approach to stop IRS agents dead in their tracks.]

What Eddie is doing is a classic example of demurrer. When you demur, you don't argue the facts. You argue law and procedure only. Eddie suggests that we don't bother getting into any arguments over whether or not we are "taxpayers." It doesn't matter! If the IRS has no legal authority to even ask our name, let alone levy our property, it doesn't matter whether or not we are "taxpayers." We can avoid that whole argument.

In the past, too many patriots have responded to an IRS summons as follows:
Patriot: "I'm not a taxpayer!"
IRS Agent: "Yes, you are!"
Patriot: "No, I'm not!"
IRS Agent: "Yes, you are!"
Patriot: "No, I'm not!"
IRS Agent: "Oh, yeah!? See that judge over there? We'll let him settle this fight!"

This is an example of a traverse. And that is how patriots earn a vacation in "Club-Fed!" Jack Smith (co-founder of The Right Way - l.a.w.) teaches the following principle: He who traverses - loses!

Eddie's response to the same demand is: "Look here, Mr. IRS Agent! The question is not whether I'm a 'taxpayer.' It's not whether or not I owe you a zillion dollars! The question is: do you have the authority to collect it?!" That is a very simple argument to make. This simplicity is, in my opinion, the reason why Eddie and Frank Kowalik [author of IRS Humbug] have stopped summonses and even criminal prosecutions dead in their tracks with this strategy.

Frederick Mann's Comments
The IRS agent's major premise is that he has the authority to summons you, and to compel you to do certain things. If you accept that premise, you traverse and are at a major disadvantage. The IRS agent is in the position of plaintiff and you're in the position of defendant.

When you challenge the IRS agent's premise, you demur. You ask: "Show me the law that makes me liable for your tax" and/or "Show me your authority to demand anything of me." The roles are now switched. You're playing the role of plaintiff (attacker) and you've put the IRS agent in the role of defendant (defender). The IRS agent is dead in the water!