Re: [tips_and_tricks] Judicial Review of "taxpayer" status?
- On Thu, Nov 13, 2008 at 12:23 PM, vicki mangum <vickivarner55@...> wrote:
No Sheppardizing, but here are some related citations:
"A reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the states as a person liable for the tax without an opportunity for judicial review of this status before the appellation of 'taxpayer' is bestowed upon them and their property is seized..."
"The revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws..."
"The distinction between persons and things within the scope of the revenue laws and those without is vital."
[Long v. Rasmussen, 281 F. 236 @ 238(1922)]
[Botta v. Scanlon, 288 F.2d. 504, 508 (1961)]
"And by statutory definition the term "taxpayer" includes any person, trust or estate subject to a tax imposed by the revenue act. ...Since the statutory definition of taxpayer is exclusive, the federal [and state] courts do not have the power to create nonstatutory taxpayers for the purpose of applying the provisions of the Revenue Acts..."
[C.I.R. v. Trustees of L. Inv. Ass'n., 100 F.2d.18 (1939)]In Botta v. Scanlon, 288 F.2d 504, 508 (C.A.2 1961) the Court said, "However, a reasonable construction of the taxing statutes does not include vesting any tax official with absolute power of assessment against individuals not specified in the statutes as persons liable for the tax without an opportunity for judicial review of this status before the appellation of `taxpayer' is bestowed upon them and their property is seized and sold."Question: Is there anyone in this group that has Sheppardized this case across the circuits and into the Supreme Court to see what is being said about it?
Answer: My friend Val shepardized this case for you. Here it is. I haven't read these cases to determine the negative or positive affects yet. Just got it.