Let me share the content an internal memo that all DISTRICT DIRECTORS of the IRS
received from Roscoe L. Egger, Jr., Commissioner of Internal Revenue, on April 4,
1985 --- just over 32 years ago---and I quote:
"On March 5, 1985, a charge of tax evasion was filed in U.S. District Court in
Indianapolis, Indiana, by U.S. Attorney George Duncan. The charges were
dismissed! The defense attorney, Lowell ["Larry"] Becraft of Huntsville, Alabama,
presented irrefutable evidence that the 16th Amendment to the U.S. Constitution
was never properly ratified.
This amendment which established the "income tax" was signed into law despite
serious defects. In reality, only two States [mind you, these were all Territorial
"States of States" at this time] ratified the amendment and ratification requires 36
states to be valid.
The effect of this is such that every tax paid into the Treasury since 1913, is due and
refundable to every citizen and business.
The official position of the service is, as it has always been to aid and assist the
citizens of the United States. [Read that as 14th Amendment citizens subscribed
under the Public Charitable Trust, not American state nationals.] We will not publish
or advertise this finding as a total immediate refund would cause a serious drain on
the resources of the Treasury. For those citizens who become aware of this finding
and apply for a total refund, expedite their refund documents as quickly and quietly
as possible.
A simple 1040X form will suffice until a new form is designed and printed. Advise
each of your managers that they are not to discuss this situation with anyone. There
will be no written communications and you are to destroy this memorandum.
The Secretary of the Treasury assures me that there will be no reduction in the
workforce as this refunding activity will take a minimum of 5 years to complete.
Further directions will be forwarded as the need arises.
Roscoe L. Egger, Jr.
Commissioner of Internal Revenue" ----unquote.