Vol. 2, no. 3 ~ Nelson Waller, Guest Editor ~
Robert Clarkson, Publisher
IN THIS ISSUE:
DOJ: Clarkson a Threat to Tax System
Law Course Coming Up in Anderson
Letter from a satisfied customer
IRS opting not to go after many "scofflaws"
The Constitution Today
PN Leaders Smash Educational Tyranny in Georgia Middle School
Kerry Seeks Gay-Marriage Vote, Marries Teddy Kennedy
How to lose an FOIA appeal...Gennifer Flowers
DOJ: Clarkson a Threat to tax system
The following article is reprinted from the
March-April 1995 issue of the Patriot Cannon. We will be reprising other fine
articles from the old, hard-copy PC to celebrate the long, effective career
of this organization.
year the government mounted a herculean effort
against the First Amendment, concentrating all of its
wrath in a case against one patriot leader, Dr. Robert B. Clarkson. The lRS fears and hates Dr. Clarkson more than anyone else.
He is the most successful patriot leader.
Prosecutors for the DOJ told the U.S. District Court that over the years
Clarkson's IRS fighting had had a "severe impact on the function of the
IRS in assessment and collection of income taxes," an "incredible
impact" of harm; "damaged the credibility of the income tax
system;" was a "tremendous drain" on IRS resources, and his
lawsuits and untaxing of people had caused "a
magnitude of damage to the IRS which is simply unbelievable."
by the pleadings of top-level DOJ attorneys against Clarkson in federal
courts the government will do anything and violate any law to shut him up.
What the IRS is referring to is Clarkson's numerous successful lawsuits
against the IRS throughout the court system.
and true patriot leaders come into a town and give a rewarding untaxing seminar and then go on to their next location. A
majority of the new patriots will be untaxed and never be contact by the IRS
man; however a small number of people will be harassed. By then the untaxing expert is gone and not available for help.
On the other
hand, when Dr. Clarkson does a tax freedom seminar, he keeps coming back
again and again -- teaching, forming and preparing the patriot community for
any confrontations that may come up with the tax thieves. And when any of Dr.
Clarkson's people are harassed by the wicked tax slavemasters,
Clarkson fights back. The Patriot Network legal expert goes into court using
IRS rules and regulations, the tax code itself and the U.S. Code to beat the
IRS at their own game. Over the years Clarkson has had remarkable success
against the IRS. The Patriot Network hangs in for the fight and is remarkably
successful. This is where the "magnitude of damage" springs from
about which the DOJ is so concerned.
in one now famous case the IRS tried to attach the financial records of
dedicated long-time PN member Casey Henderson. Clarkson and Henderson went
into federal court asking for the IRS 7609 summons to be quashed because the
document was not "attested" and the Internal Revenue Code (Satan's
bible to us) mandated that the document be attested. Ihe
IRS and DOJ replied that the attestment procedure
was out of date for a modern computerized society with copying machines. The
patriots responded that the law was the law and had not been changed: attestment of documents was still required and the IRS
had not done it.
agreed with the "black letter of the law" and quashed the summons
for lack of proper attestment. This one standard
tax form was instantly out of date and the IRS had to destroy it and millions
of others like it in their warehouses at tremendous expense! In this case and
others, Clarkson has turned the tax thieves' regulations and laws against
them and made them obey their own rules, causing an unbelievable amount of
damage to the Treasury. In a day when tax moneys are used in every way
conceivable against the American people, this is progress.
In the annals
of history Dr. Robert Clarkson of South
Carolina has caused more damage and grief to the
mighty IRS than anyone else. Now you have it in the government's own words.
A resounding, bistoric victory is anticipated in
the Clarkson case. Meanwhile, our leader is doing what he always does:
writing, speaking, taking on IRS agents on radio talk shows, the works! The
tax protest movement is surging ahead; the IRS is in retreat all over the
country; resistance to the tax system is increasing tremendously. The
two-decade-long efforts of Robert Clarkson, his steadfastness and tenacity
have had a severe impact on IRS fortunes.
Law Course Coming Up in Anderson
Law Library Workshop and Clarkson Law Course
April 23 to 25, 2004 -- Anderson,
o Hear and meet the Patriot leaders and activist in a relaxed comfortable
setting. Learn the new, most effective methods and procedures for regaining
o News & Information you need on the growing
Patriot Movement; updated methods that beat the hated tax collectors &
safeguard freedom; new strategies for the enemy and us.
o Featuring Dr. Robert Clarkson, Nelson Waller, Lance Dickert,
Brother Larry, RW Moore et al.
The law library classes include information on how to represent yourself,
protect your rights and how the courts operate, plus how to use a law
library, research and write a legal brief. Trip to law library includes
practical exercise on researching your own subject, then writing a brief.
Official certificates for those who complete course (most do).
Cost: $50 per day includes material, meals and sparse lodging. Families,
spouse, returnees - 1/2 price. Come one or more days.
Reception and registration: Thursday, April 22 -- 5pm to 9 and all day Friday
9am to 6 pm Instruction,
Saturday April 24
Law Library Workshop -- 9am to 6pm
Sunday, April 25
Law Library Visit -- 9am to 5pm
Q&A period, informal discussion every evening plus bonus presentations.
Breakfast at 8am.
For law library workshop, preparatory materials include "How to Use Law
Library" $20, Law Dictionary
$25, and Clarkson videos/DVD "Legal Research I" and "Legal
$20 each or audio $10. From Dr. Clarkson, POX 2368, Anderson SC 29621
For information on accommodations, speakers, scheduling, registration or
Greenville SC airport, call Robert Clarkson, POB 2368 Anderson SC 29621,
or Nelson Waller 864-225-0882 email@example.com
Location: Patriot Network Headquarters, 515 Concord Ave, Anderson
Letter from a satisfied customer
We are pleased to share with you the following letter from a satisfied
customer from the Atlanta Patriots egroup of the
Subject: [atlpat] Tax Court
and I have survived our first round in the Tax Court System. It isn't
over...but Glenn and I received some victories today. We will share our
experience at the next meeting if time permits.
Great One, is extremely knowledgeable and gave us the right tools with which
to go into court. These victories would not have been possible without
recommend that if you have not been to Robert's law class that you jump on
the chance to go. It will be well worth your time. We must all be
armed with knowlege and truth!
More than ever
we are convicted that this fight is worth
Thanks to all
for your prayers and encouragement. Glenn & MerryBelle
Washington Post: IRS opting not to go after many "scofflaws"
March 22, 2004 (washingtonpost.com) Struggling with rising workloads
and stagnant staff levels, the Internal Revenue Service walked away from more
than 2 million delinquent tax accounts last year, totaling nearly $16.5
billion, according to the Treasury Department.
answers to Senate Finance Committee questions, Deputy Treasury Secretary
Samuel W. Bodman used the escalating delinquencies
to renew a Bush administration push to bring private debt collectors into the
IRS tax collection process. Many of the scofflaws would pay up if they were
simply contacted by telephone, Bodman said.
fairness requires that . . . we have an effective program to collect
outstanding tax liabilities," Bodman said in
written testimony. "We owe that much to the millions of Americans who do
their best to pay their fair share."
Last year, the
IRS opted not to pursue 2.25 million tax cases, costing the government $14.1
billion in individual income taxes and $2.3 billion in corporate taxes, the
Treasury document states.
size of the delinquent accounts was $14,000. The largest account not being
pursued involved more than $50 million.
IRS has deferred collection on more than $16 billion in delinquent tax debt
is but another example of one step forward, two steps back," said Sen.
Max Baucus (D-Mont.), the ranking minority member of the Senate Finance
Committee, in a written statement. "The especially troubling fact is
that the agency knows who owes these back taxes, but isn't taking the time to
make the 30-cent phone call that could result in hundreds, thousands, or even
millions of dollars in lost revenue."
days, IRS law enforcement has come under increased congressional scrutiny. On
Monday, the Treasury's inspector general for tax administration released a
report that found that the IRS is routinely failing to pursue even criminal
tax cases in which scofflaws were tried and convicted but failed to pay back
taxes, penalties and interest assessments. That report identified 27
convicted tax evaders who failed to comply with the terms of their sentences,
costing the government more than $2.5 million in fines and back taxes.
in "deferred status" are more routine, said Greg Jenner, the Treasury Department's acting assistant
secretary for tax policy. Some filed their tax returns but failed to enclose
a check for taxes due. Others began making installment payments on back taxes
but then stopped.
taxpayers are aware of their outstanding tax liability," Bodman wrote. "The IRS, however, is unable to
continuously pursue each taxpayer with an outstanding tax liability."
government budget documents, the amount of money the IRS knowingly left on
the table last year equaled 1.8 percent of the total individual and corporate
income tax take expected for 2003. It could have fully covered NASA's 2004
budget, the government's international aid programs, or the budgets of the
departments of Commerce and Interior combined.
But Jenner said the failure to pursue such accounts goes
beyond dollars lost.
at only the numbers, you could say, 'Gee, is this significant?' But there's
more to it than that. Right now we have a tax system that requires everybody
to pay their fair share," he said.
The IRS vowed
last year to clamp down on tax cheats, and the number of shelved accounts in
2003 was slightly lower than in 2002. But the dollars lost jumped by $619
million. President Bush has requested an IRS budget for 2005 of nearly $10.7
billion, a 4.6 percent increase that in part would fund the hiring of 2,942
more enforcement employees, according to administration budget documents.
But few expect
that to improve enforcement significantly. Former IRS Commissioner Charles O.
Rossotti said before his 2002 retirement that the
agency needed 35,000 more workers to pursue just those cases it is aware of,
a 67 percent increase over then-current employee levels.
pursuing an alternative -- private debt collectors.
And after years of resistance, Congress appears ready to try it. The Senate
Finance Committee has approved the administration plan as a way to offset the
cost of manufacturers' tax cuts in a major business tax bill now before the
Senate. House Ways and Means Committee Chairman Bill Thomas (R-Calif.) is weighing the plan as a way to offset the cost
of his version of a business tax cut this year.
said the private agencies would be restricted to contacting taxpayers who
know they owe money and would be easy to find. They would not be empowered to
place liens on income or seize assets, and they would be limited to scripted
requests for payment, either immediately or in installments.
estimated that the plan would bring in $1.5 billion between 2005 and 2014, a
sliver of the total delinquencies. But Jenner said
that figure was an extremely conservative estimate.
thing we wanted to do was overstate this and create too high
expectations," he said.
The plan is
strongly opposed by the National Treasury Employees Union, which represents
IRS workers and wants the agency to increase its payrolls instead.
are also skeptical. A pilot program employing private collectors in 1997
failed when IRS computers were unable to match the agencies with the
appropriate delinquent accounts. An internal IRS audit found at least 294
instances in which collection calls were placed early in the morning or late
at night. In some cases computers used to transmit sensitive taxpayer data
were found to be inadequately secure.
question is, who should be responsible for doing the work of the IRS and who should
be accountable for it?" asked Colleen Kelly, president of the National
Treasury Employees Union. (Jonathan Weisman, DC Times -- via
The Constitution Today
keep talking about drafting a Constitution for Iraq.
Why don't we
just give them ours?
It was written
by a lot of really smart guys and it has worked for over 200 years and we're not using it anymore...
PN Leaders Smash Educational Tyranny in Georgia Middle School
Guest editor comments: This news is truly HOT off
the presses -- more precisely, on its way TO real presses in GA, PA and
elsewhere as we finalize this issue of the ePC.
Below is the exclusive story of how Dr. Clarkson and his associates rallied
to the cause of educational and cultural freedom in a Georgia
school. The subject is one that causes liberals and some well-meaning yet
tragically misinformed conservatives gross
discomfort: Southern heritage. This is the debut of this subject so dear to
the hearts of many PN leaders and members the ePC.
scribblers call the Confederate flag etc. "CONTROVERSIAL," meaning
it clashes with their utopian "bleeding heart liberal" schemes for
world domination! However, we are confident our readers will enjoy reading of
this LEGAL breakthrough, because the MAIN issue is actually whether all
students in TAX-FUNDED PUBLIC SCHOOLS are to be treated with true
"equality before the law," or SOME liberally-targeted students are
to be sacrificed on the altar of GODLESS POLITICAL CORRECTNESS by these same FedGov indoctrination centers.
is in the form of an entry from Nelson Waller's "Dixie
Diary" monthly feature in a sister publication of this newsletter (thus
it's written in present tense), followed by a link to "mainstream"
news coverage of the event.
March 19 -- Sometimes our aplomb surprises even us. Today it’s a
comeuppance for a harpy presiding over Toccoa (GA)
Middle School. Our Patriot Network (dot info) club there has a member named
Darren, a working man with the solemn intensity of a true Confederate, has a
14-year-old son, Michael. Two weeks ago Principal Brenda Kelley ordered
Michael to turn his shirt inside out and take off his belt because they were Confederate
flag-themed. She demanded that other kids do likewise even though their
Southern themes were negligible -- Jeff Foxworthy etc.
The witch had
tried to "purge" the school's mascot (you guessed it -- Colonel Reb) was defeated. Many believe that this latest outrage
was her revenge. Two other kids had claimed they were offended by the
Southern motifs, and the educrats fell like
dominoes into “please don’t hit us” mode!
Darren went to
talk to school officials. Madame was suddenly not available, but two of her
male underlings confessed all. She had publicly denied the persecutions but
they said it was all her doing -- unbeknownst to them, on tape!
started some protest action as soon as the crisis came up. They scheduled an
emergency rally Friday, March 19, half fearing what the turnout might be
small because it would be in the middle of a weekday..... but
it’s a smashing event! 50 or 60 participated from several states. The media
were out in force. Our forces lined up along the road smack in front of the
school during afternoon class time. School buses were rerouted so as to miss
our demo but we split into two groups and cover both routes.
NOW the school
claims there was never an actual ban on the shirts and this whole thing’s a
gross misunderstanding. A simple application of people power has led to the
public exposure and the overturning of criminal discrimination against
students by a school. This will shore up Col. Reb’s
status too -- and from there the sky’s the limit. Darrell wants the schools
to start teaching real history across all grade levels, based on Conner’s The
South Under Siege, 1830-2000, and the two assistant principals heard him out
about this at great length while he was in their office.
craftily scheduled the rally for the same day as our third-Friday Patriot
Network meeting in Toccoa so we heard numerous
reports on the event that evening -- plus the tape of Darren's confrontation
of the asst. principals. He perfectly modeled the crucial objective of
keeping the discussion on point despite all obstacles. Another of our number
was arrested for smarting off at police when they pressured our folks to
“just give us your name, just give us your name....." as they habitually
do in the 9/11 era. Since he is not a criminal and this was not the scene of
a crime (thought it had been falsely claimed that somebody threw a rock at a
school bus), he felt that his name was his business. Who knows where a
list of names will end up in the age of digital surveillance on innocent
people -- especially us? We have witnesses to the proceedings and expect the
case to go nowhere.
Clarkson, our law commentator in chief, explained how beautifully all of
today’s action gums up the works of the NWO. Police and courts must now deal
with patriot exposing their attempts at entrapment; educrats
and a heritage-crushing governor (#3 in a series) must deal with the wrath of
a political hornet’s nest they’ve been playing “catch” with. Every time it seems
like it can’t get any better, it does!
are, wherever you live, why not call the school and ask Ms Kelley to explain
how youth and parents can make these complaints if (as per news coverage) she
claims she never persecuted the students as described and has no idea what
they're referring to. Let us know what you hear.
Contact info for the principal of the school:
Stephens County Middle (6-8) PO BOX 219 Eastanollee, GA 30538
Brenda Kelley Principal 706-779-2211 firstname.lastname@example.org
Jason Kaup Assistant Principal 706-779-2211 email@example.com
Tony Crunkleton Assistant Principal
NEWS LINK TO BRIEF ACCOUNT OF THIS VICTORY IN TOCCOA EDITION OF THE ANDERSON
Caution: includes baldfaced lies by an individual
paid from funds extorted from GA taxpayers!
Kerry Seeks Gay-Marriage Vote, Marries Teddy Kennedy
BOSTON - Looking to snare the surging gay-married-couple vote, Democratic
hopeful John Kerry flew to Boston early this week and exchanged wedding vows
with fellow Massachusetts Senator Ted Kennedy.
Moments after a brief same-sex civil
ceremony, the couple appeared on the steps of Boston's historic State House. Kerry and
Kennedy seemed radiant as man and, well... husband and -- uh... Senator and
other Sen -- ah... married homo couple, and felt
confident they were sending a message of hope, validation and vote-grabbing
across the country.
"Today is a special day," monotoned Kerry, "not just for Teddy and myself, but for all homosexuals yearning to join together
in the sanctity of holy matrimony. Well, maybe not holy, 'cause there wasn't
a priest there, but if we could have found a queer priest it would've been --
and believe me, Ted and I are devout Catholics, so we're confident we
could've found one -- anyway, we're happy to join in the god-given --
@#%&, that's not right... well, we're just happy to be here."
When questioned about the legality of same-sex
marriages in Massachusetts,
both Kerry and Kennedy said they were certain that, given the state's recent
ruling that a ban on gay marriage is unconstitutional,
courts would recognize the union as legal.
"To all the queer couples across
this great nation," said Kennedy, "and let's not forget the Lesbo ladies out there, I say the time has come to cast
off the shackles of God, nature and self-dignity. Same-sex marriage is good
for America; it means more jobs, better schools, increased national security,
elimination of the deficit and just about anything else you can think of.
It's a God-send... well, a court-send, and that's pretty good, believe
Asked if the couple was in violation of
the state's bigamy laws, Kerry said, "Absolutely not. Those laws are
clearly written for different-sex marriages. But believe me, so long as laws,
ANY laws, exist that recognize unions of opposite sex, the fight will go
Insiders admit that both newlyweds are aware of each others past
indiscretions with extra-marital affairs. Kennedy reportedly required Kerry
to sign a nuptial agreement that protects the Kennedy family fortunes, and
Kerry has told close friends he's insisted on a designated driver during
their honeymoon at Chappaquiddick
How to lose an FOIA appeal: Gennifer Flowers
INTERNAL REVENUE SERVICE,
(United States District
Court for the District of Columbia)
IRS'S SUMMARY JUDGMENT MOTION TO DISMISS
GENNIFER FLOWERS'S FOIA
A U.S. district court granted the IRS's summary judgment motions concerning
an individual's initial and perfected FOIA requests, concluding that the
court lacked jurisdiction over the first request for failure to exhaust
administrative remedies and for the perfected request. The court found that
the IRS had shown that its searches were reasonably calculated to uncover
responsive documents and that the IRS fully complied with the perfected
Gennifer Flowers sent a FOIA request
to the IRS for all documents and files relating to her and requesting that
the documents be sent to her attorney at Judicial Watch. The IRS responded
that the request didn't meet all the requirements for a FOIA request.
Flowers didn't perfect her request. Eight months later she
filed suit alleging that the IRS subjected her to retaliatory audits and
other actions during the Clinton
administration. She sought a declaration that the IRS's refusal to disclose
the documents was unlawful and an order directing the IRS to release the
After a court-directed meeting, Flowers submitted a
perfected request for documents from 1992. The IRS directed the IRS offices
involved to identify and locate any of Flowers's
records. The IRS determined that the 1992 files were destroyed in 2001, under
the record retention procedures. The only documents left were the transcripts
of her account. The IRS filed for summary judgment arguing
that the court lacks jurisdiction over the initial request and that it
complied with the perfected request.
U.S. District Judge Ricardo M. Urbina
granted the IRS summary judgment on Flowers's
initial request and noted that the request was procedurally deficient and
didn't agree to pay the fees or seek a fee waiver. The court, given Flowers's failure to perfect her initial request and
premature request for review, granted the IRS's summary judgment motion. The
court, construing Flowers's
request for discovery as a challenge to the IRS's searches, concluded that
the searches were adequate and that Flowers offered no evidence to rebut the
presumption of good faith accorded the IRS's affidavits, which provided that
the documents had been destroyed under the IRS
published document-retention schedules. Judge Urbina
dismissed the attempt to investigate why the IRS chose Flowers for audit as
not a proper subject of a FOIA discovery request. Judge Urbina
granted the IRS's summary judgment motion for Flowers's
perfected request. Finally, Judge Urbina noted that
Flowers "virtually preordained" the outcome by waiting eight years
after her 1992 audit before filing the "error ridden" FOIA request
and that had she taken minor steps to perfect her request in 2000, she might
have the documents she sought.