WHERE IS THE “KNOWN LEGAL DUTY”?

Claims that there is no law that establishes liability for an individual income tax have been made for years. Nevertheless, the courts have repeatedly ruled indictments for income tax prosecutions are valid with United States v. Vroman, 975 F.2d 669 (9th Cir. 1992) being a prominent example. A challenge to the indictment for failure to allege a crime has been formatted as a rebuttal to the Vroman opinion. The claims of the Vroman court are concluded to be spurious and do not comply with Supreme Court adjudication for Due Process or the requirements for a valid indictment.

MOTION TO DISMISS INDICTMENT FOR FAILURE TO CHARGE AN OFFENSE

The defendant is aware that on numerous occasions in various income tax cases challenges that income tax indictments were flawed have been presented to their courts---and the courts have denied the motions as frivolous and have imposed sanctions. If this analysis is frivolous, the defendant is certain the court will identify the error in logic or law and properly chastise this imprudence.

Opinions by courts to uphold indictments are similar, as are the allegations made within the indictments. Indictments typically rely upon Internal Revenue code (IRC) § 7201 or § 7203 as imposing an income tax and make numerous conclusions of law. Because of the similarity, an appellate court Opinion will be examined as representative of the grounds this court might use to dismiss a challenge to the instant indictment. FULL STORY