Rebutted Version of Congressional Research Service Report 97-59A: Frequently Asked Questions Concerning the Federal Income Tax, Form #08.006

8/11/2019 Rebutted Version of Congressional Research Service Report 97-59A: Frequently Asked Questions Concerning the F

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Peùttli ta Oajfressdajli Peselrob _ervdoe,Crequejtiy Lsgeh \uestdajs Oajoerjdjf

tbe Ceherli Djoame XlxHlte ac ilst revdsdaj; Lprdi 2, 0>>3

Xbe haoumejt ejtdtieh Crequejtiy Lsgeh \uestdajs Oajoerjdjf tbe Ceherli Djoame Xlx stlrtdjf aj tbecaiiawdjf plfes wls prahuoeh `y tbe Oajfressdajli Peselrob _ervdoe, Kabj P. Iuogey. Dt pravdhes hetldiehreselrob djta same ac tbe mare oammaj questdajs tblt odtdzejs lsg tbedr Oajfressmej reflrhdjf djoametlxes. Ls l mltter ac clot, tbe cdrst oapy ac tbds haoumejt we a`tldjeh wls lttlobeh ta l ietter sejt ta loajstdtuejt `y l Oajfressmlj dj respajse ta l tlx questdaj.

Xbe Oajfresssdajli Peselrob _ervdoe ds lj lrm ac tbe Id`rlry ac Oajfress ljh mast ac tbe empiayees wargcar tbe U._. faverjmejt. Xatli stlcc ds làut 6> stltes ljh wba lre jat eieoteh ar lppadjteh paidtdoli accdoers lre taihtbey lre idlìe car plydjf _u`tdtie L Djoame Xlxes. Lsg tbem ta recute ljytbdjf dj tbds reùttli.

_bauih yau blve ljy questdajs ar oammejts reiltdjf ta tbds repart, tbej pielse hdreot tbem ta tbe djhdvdhulilàve. Ve ha JAX fdve iefli lhvdoe, jar ha we ljswer ljy questdajs làut yaur speodcdo tlx sdtultdaj.Xblt ds yaur ka` ljh tbe ka` ac yaur tlx lttarjey, dc yau blve aje. @ecare yau lsg ljy questdajs, we djsdsttblt yau vdsdt aur we`sdte lt;

Clmdiy Fulrhdljbttp;//clmfulrhdlj.arf/

ljh hawjialh ljh relh aur ejtdre aag ejtdtieh Xbe Frelt DP_ Balx; Vby Ve Hajt Awe Djoame Xlx.Xbds àag sbauih ljswer mast ac yaur questdajs.

Ve wdsb ta empblsdze tblt sdiejoe dj tbds haoumejt làut l speodcdo dssue haesjt jeoesslrdiy meljlfreemejt. Djstelh dt meljs we hajt blve l oampiete ejaufb ujherstljhdjf ac tbe dssues mejtdajeh tablve lj djcarmeh apdjdaj tblt ds orehdìe ejaufb ta reveli ta yau.
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2/81

Xbljgs car tlgdjf tbe tdme ta oajsdher @AXB sdhes ac tbe lrfumejts ljh sdct tbraufb tbe ides ljhheoeptdajs tblt tbe U._. faverjmejt, ljh espeodliiy tbe DP_, ds clmaus car.


3/81

OP_ Pepart car Oajfress

Crequejtiy Lsgeh \uestdajs Oajoerjdjf tbeCeherli Djoame Xlx

Uphlteh Mly 6, 0>>,>>> peryelr (dj tbe 5> stltes ùt jat aj ceherli terrdtary), dc peapie wba mlge iess tblj 5>,>>> per yelr ply ja tlx arply iess tlx ls l peroejtlfe. Xbere oljjat è muitdpie tlx rltes tblt lppiy ta djhdvdhulis wba idve dj tbe 5> stltes wdtbhdccerejt djoame. Idgewdse, tbere oljjat è hdccerejt peroejtlfe rltes aj tbe slme oilss ac praperty (pracdt ar ilàr) ta è tlxeh,èoluse tbej tbe tlx wauih ja iajfer è ujdcarm ljh wauih hdsordmdjlte aj tbe `lsds ac tbe persaj ar tbedr èblvdar ar tbedr

djoame.

0. Ds tbe Ceherli Djoame Xlx l Hdreot ar Djhdreot Xlx1

Xbe mast hdreot ljswer ta tbds questdaj ds tblt, sdjoe tbe rltdcdoltdaj ac tbe _dxteejtb Lmejhmejt, dtmlges ja prlotdoli hdccerejoe wbdob oilssdcdoltdaj aje fdves ta tbe djoame tlx. Ls stlteh làve, tbe ajiyhdstdjotdaj ètweej l hdreot tlx ljh lj djhdreot tlx ds tblt tbe hdreot tlx must è lppartdajeh. Ls hdsoussehèiaw, tbe _dxteejtb Lmejhmejt, wdtbaut oilssdcydjf tbe djoame tlx, empawers Oajfress ta ily ljh oaiieottlxes aj djoames, cram wbltever sauroe, wdtbaut lppartdajmejt.

^rdar ta tbe rltdcdoltdaj ac tbe _dxteejtb Lmejhmejt, tbe questdaj ac oilssdcdoltdaj ac tbe djoame tlx

wls oejtrli ta tbe hetermdjltdaj ls ta dts oajstdtutdajlidty. Dj âiiaog v. Clrmers' Ialj ljh Xrust Oampljy,3tbe_upreme Oaurt struog hawj tbe Djoame Xlx Lot ac


14/81

OP_-5

ujdcarmdty), djoame tlxes aj tbe fldjs herdveh cram djvestmejts dj reli ar persajli praperty blh sasu`stljtdli lj dmplot aj tbe ujheriydjf lssets tblt tbey sbauih `e vdeweh ls hdreot tlxes cliidjf aj tbepraperty. Dj tbds respeot, tbe


15/81

OP_-3

praperty, `ut aj tbe oajtrlry reoafjdzeh tbe clot tblt tlxltdaj aj djoame wls dj tbe jlture lj exodseejtdtieh ta `e ejcaroeh ls suob ujiess ljh ujtdi dt wls oajoiuheh tblt ta ejcaroe dt wauih lmaujt talooampidsbdjf tbe resuit wbdob tbe requdremejt ls ta lppartdajmejt ac hdreot tlxes wls lhapteh taprevejt, dj wbdob olse tbe huty wauih lrdse ta hdsreflrh carm ljh oajsdher su`stljoe liaje ljhbejoe su`keot tbe tlx ta tbe refuiltdaj ls ta lppartdajmejt wbdob atberwdse ls lj exodse wauih jatlppiy ta dt.


16/81

OP_-6

sblii è hetermdjeh `y lhhdjf ta tbe wbaie Jumèr ac cree êrsajs, djoiuhdjf tbase àujhta _ervdoe car l Xerm ac Telrs, ljh exoiuhdjf Djhdljs jat tlxeh, tbree cdctbs ac lii atberêrsajs.


17/81

OP_-2

ajes crequejtiy odteh `y tbe DP_ dj tbedr kustdcdoltdaj car ievydjf _u`tdtie L djoame tlxes. Ljh tbey hasa dj spdte ac tbe clot tblt tbedr awj Djterjli Pevejue Mljuli puts preoehejt ac tbe U._. supremeOaurt ruidjfs aver tbe Odroudt oaurt ruidjfs, ls tbey sbauih è. Pememèr wblt tbe DPM slys1;

"Heodsdajs mlhe lt vlrdaus ieveis ac tbe oaurt system... mly è useh `y edtber exlmdjers artlxplyers ta suppart l pasdtdaj... L olse heodheh `y tbe U._. _upreme Oaurt èoames tbeilw ac tbe iljh ljh tlges preoehejoe aver heodsdajs ac iawer oaurts... Heodsdajs mlhe

`y iawer oaurts, suob ls Xlx Oaurt, Hdstrdot Oaurts, ar Oildms Oaurt, lre `djhdjf aj tbe_ervdoe ajiy car tbe plrtdouilr tlxplyer ljh tbe yelrs idtdflteh. Lhverse heodsdajs ac iaweroaurts ha jat requdre tbe _ervdoe ta liter dts pasdtdaj car atber tlxplyers."WDPM, 8..6.0.4.2 (>5/


18/81

OP_-4

Oajcidot ac djterest (kuhfes lre pldh `y tlxes).

Lrrafljoe.

Dfjarljoe ac tbe ilw `y kurdsts.

Hecejse ljh praseoutdaj ilwyers soreejdjf aut lii tbe djcarmeh kurdsts wba gjaw tbe ilwcram plrtdodpltdjf dj tbe trdli hurdjf vadre hdr, ielvdjf dfjarljt, oampidljt `dmàs èbdjh wbalre elsy prly car l mljdpuiltdve ljh sbrewh kuhfe

Xbds sdtultdaj ds oliieh tbe kuhdodli oajspdrloy ta upbaih tbe djoame tlx ljh dt oielriy sbaws baw lsevere oajcidot ac djterest bls djceoteh aur oaurt system, ta tbe hetrdmejt ac aur creeham ljh idèrtdes.Xbe cdrst step ta eidmdjltdjf tbds gdjh ac oarruptdaj ds mlgdjf LII ceherli kuhfes exempt crampersajli djoame tlxes ljh requdrdjf tbem ta hdsoiase ljy oajcidots ac djterest tbey mdfbt blve lt tbeèfdjjdjf ac elob trdli ta lii ac tbe seieoteh kurars.

Haes tbe clot tblt tbe supreme Oaurt recuses ta belr lj dssue aj lppeli estlìdsb ar vlidhlte tbepasdtdaj ac l iawer odroudt oaurt aj tbe dssue ac hdreot ar djhdreot tlxes1 Dt ds lj dmpartljt prdjodpie djtbe iefli cdeih tblt tbe clot tblt tbe supreme Oaurt recuses ta belr lj dssue aj lppeli haes JAX melj tblt tbe odroudtoaurt hdhjterr, dt sdmpiy meljs tblt tbe oaurt heodheh ta iaag tbe atber wly ljh liiaweh djkustdoe ta aoour, car wblteverrelsaj. Xbds ds oliieh l sdj ac amdssdaj., jat ta mejtdaj paar ielhersbdp ljh dmmarlidty. @eiawlre l cew relsajs wby tbey mdfbt ha tbds;

Dt oauih è tblt tbey lre taa ùsy (ajiy l very smlii peroejtlfe ac olses dj tbe odroudt oaurtstblt lre lppelieh ever mlge dt ta tbe supreme Oaurt).

Dt oauih è tblt tbey hajt wljt ta è paidtdoliiy ujpapuilr car oliidjf Oajfress ar tbe DP_ta tlsg.

Dt oauih è tblt tbey blve èej tbreltejeh `y lj DP_ luhdt (sbauihjt ceherli kuhfes èexempt cram djoame tlx car tbds relsaj liaje1)

Dt oauih è tblt crdejhs ac tbedrs wba hdh tlge l stljh lfldjst tbds djkustdoe were siljherehljh hestrayeh `y paidtdoli appajejts. Xbds ds qudte oammaj.

Dt oauih è tblt tbe ^resdhejt, wba ds respajsdìe car lppadjtdjf ceherli kuhfes, stlogeh tbeoaurt wdtb idèrlis. Carmer ^resdhejt Crljgidj Heilja Paaseveit hdh exlotiy tbds, cardjstljoe, dj bds clmaus _upreme Oaurt ^logdjf îlj be ljjaujoeh aj tbe rlhda ta tbepuìdo aj Mlrob 4,


19/81

OP_-

3. Memèrs ac tbe L@L blve l vesteh djterest dj mlgdjf exar`dtljt lmaujts ac majey prlotdodjfilw (usuliiy ètweej $0>>-$?>>/baur). Xbey mlge tbe mast majey `y idtdfltdjf, ljh tbere ds jaètter wly ta ejoaurlfe idtdfltdaj tblj ta;3.-0>>>. Oaurt teiis hecejse Tau gjaw, hajt lrfue tbe ilw. ^


20/81

OP_-


21/81

OP_-, 8-. Oaurt teiis tbe hecejse oaujsei, Mr. _tdiiey, hajt lrfue wdtb me. ^32?, 3

0?0. Lt sdhe`lr, tbe Oaurt teiis tbe hecejse oaujsei, ... Xbds ds tbe mast dmpraper--tbds ds tbe warst oajhuot Dve ever seej ac l ilwyer, Mr. _tdiiey. ... ... (V)ere fadjf ta

vdsdt tbds curtber lt iejftb, Mr. _tdiiey. Xbe prlotdoe ac ilw, sdr, ds l

prdvdiefe, espeodliiy dj Ceherli Oaurt. Taure oiase ta iasdjf

tblt prd vdiefe dj tbds oaur t, Mr. _tdi iey. ^325, 5-


22/81

OP_-


23/81

OP_-


24/81

OP_-


25/81


26/81

OP_-


27/81

OP_-


28/81

OP_-


29/81

OP_-0>

_upreme Oaurt. Xbe warh djoame ds jat hecdjeh dj tbe Djterjli Pevejue Oahe ar ljy ac tbe DP_puìdoltdajs, ljh looarhdjf ta tbe _upreme Oaurt, Oajfress dsjt liiaweh ta hecdje dt. Ajiy tbeOajstdtutdaj olj hecdje dt.. Xa blve tlxlìe frass djoame yau must cdrst blve djoame. Djoameds hecdjeh ls oarparlte pracdt dj tbe _upreme Oaurt Olse ac Edsjer v. Mloamèr, 050 U._. 6]Lcter exlmdjdjf hdotdajlrdes dj oammaj use wecdjh idttie ta lhh

ta tbe suoodjot hecdjdtdaj lhapteh dj twa olses lrdsdjf ujher tbe Oarparltdaj Xlx Lot ac

4,_trlttajs Djhepejhejoe v. Bawèrt, 0?< U._. ?44, 8]

Cram tbe U._. Faverjmejt rdjtdjf Accdoe vdl FÂ Looess

WODXE; 03OCP?>


30/81

OP_-0


31/81

OP_-00

Jajetbeiess, aj rebelrdjf âiiaog, tbe Oaurt struog hawj tbe ejtdre Djoame bls èej hecdjeh ls fldj herdveh cram olpdtli, cram ilàr, ar cram àtboam`djeh.8 U._. < (


32/81

OP_-0?

car $5.>> per baur, ds tbe $05.>> be reoedves tlxlìe djoame ta bdm1 Ls we blve seej dj tbe làve ljliysds,we must hetermdje dc tbere bls èej l fldj wbdob ds relidzeh ljh reoafjdzeh.

Xa see dc tbere wls l fldj we ha jat iaag ajiy ta tbe cldr mlrget vliue ac tbe ilàr, ùt rltber wehetermdje tbe hdccerejoe ètweej wblt wls reoedveh ljh tbe `lsds (oast) dj tbe ilàr. Fejerliiy aje bls lzera `lsds dj aje's awj ilàr. Xberecare, Hae's fldj ds $05.>> mdjus >, ar $05.>>. Xbds fldj ds relidzeh wbejHae ds pldh ar bls rdfbt ta reoedve plymejt.

Xbe fldj ds reoafjdzeh speodcdoliiy dj DPO 3 ac tlxlìedjoame.

Xbe U._. supreme Oaurt oilssdcdeh ilàr wls praperty dj tbe olse ac @utobers' Ujdaj Oa. v. Oresoejt Odty Oa., carm1 @eoluse tbeses peapie, dj ecceot,lre oildmdjf tblt tbey lre eieoteh ar lppadjteh paidtdoli accdoers ac tbe faverjmejt resdhdjf dj tbe Ujdteh_tltes (Hdstrdot ac Oaium`dl). Dc yau hau`t tbds, iaag up03 U._.O. seotdaj 26, ljh tbej iaag up tbe hecdjdtdaj ac trlhe ar ùsdjess caujh dj 03 U._.O.66>


33/81

OP_-08

cujotdajs ac puìdo Wfaverjmejt] accdoe.

Dc yau iaag dj DP_ ûìdoltdaj 58, yelr 0>>>, plfes 5 ljh 3, yau wdii cdjh tblt wbej yau cdie l 8> carm, yaulre oildmdjf ta è l resdhejt ac tbe Ujdteh _tltes (tbe Hdstrdot ac Oaium`dl).

Baw Xa Mlge tbe Obadoe

Tau fejerliiy mlge tbds obadoe wbej yau cdie yaur kadjt returj. Bawever, yau olj lisa mlge tbeobadoe `y cdidjf l kadjt lmejheh returj aj Carm 8> ar Carm 8>L. @e sure ta wrdte tbe warhLmejheh lorass tbe tap ac tbe lmejheh returj. Dc yau mlge tbe obadoe wdtb lj lmejheh returj,

yau ljh yaur spause must lisa lmejh ljy returjs tblt yau mly blve cdieh lcter tbe yelr car wbdobyau mlhe tbe obadoe.

Ejhdjf tbe Obadoe

Ajoe mlhe, tbe obadoe ta è trelteh ls l resdhejt lppides ta lii ilter yelrs ujiess suspejheh (lsexpildjeh làve) ar ejheh dj aje ac tbe wlys sbawj dj Cdfure stltes;

" OAJ_XDXUXD AJLI PE_XPDOXDAJ_ LJH IDM D XLXDAJ_ W@dii ac Pdfbts]VEPE

JAX L^ÎDOL@IEta tbe lrels ac i ljhs, ejoi lves, terr d tar des, ljh passessdajs aver

wbdob Oajfress blh EROIU_DSE IEFD_ILXD SE KUPD _HD OXDAJ"

WHawjes v. @dhweii,


34/81

OP_-05

Xbds lot ds JAX su`keot ta oajstdtutdajli oajstrldjts aj tlxltdaj ljh djodhejtliiy, ds wbere tbe requdremejtcar tlxdjf oampejsltdaj car persajli servdoes oames cram dj 03 U._.O. 23


35/81

OP_-03

obadoe. Pesuitdjf cram cree obadoe, wdtbaut oampuisdaj ar saidodtltdaj. Xbe warh, espeodliiy djstltutes, actej dmpides gjawiehfe ac essejtdli clots. Vdtbaut vliulìe oajsdherltdaj7 frltudtaus, ls lvaiujtlry oajveyljoe. Lisa, blvdjf l mereiy jamdjli oajsdherltdaj7 ls, l vaiujtlry heeh.

W@ilogs Ilw Hdotdajlry, 3tbEhdtdaj, plfe Carm @eoluse dt Ds Saiujtlry

Xbe kurlt (sdfjlture iaog lt tbe ejh) ac Carm 8> estlìdsbes tbe premdse bere hecejheh tblt tbe tlx returjta wbdob tbe kurlt recers ds `y ilw (03 U._.O. 60>3) djtejheh ta è vaiujtlrdiy oampieteh ljh sdfjeh ujhertbe pejlitdes ac perkury. Xbds ds l sdmpie a`servltdaj herdveh cram tbe text ac tbe kurlt ljh tbe iefli termsberedj hecdjeh. Oielriy, tbe seic-lssessmejt ac djoame tlxes `y mlgdjf l Carm 8> returj ujher pejlitdes acperkury ds vaiujtlry èoluse tbe lot ac sdfjdjf ljy lccdhlvdt ar haoumejt tblt su`keots dts lccdljt ta tbe

pejlitdes ac perkury must `y ilw è wdiicui. A`vdausiy, l oaeroeh stltemejt tbaufb `y sdfjeh kurlt purparts dtwls mlhe ujher pejlitdes ac perkury ds jevertbeiess l crluhuiejt stltemejt. Dt ds jat tbe ruie ac ilw ar tbeplymejt ac tlxes tblt ds bere pratesteh ùt l ruie ac djteiieotuli tyrljjy djvejteh `y oarrupt ùreluorlts ljhkuhfes wba ujher oaiar ac ilw (suob ls 03 U._.O. 36>0, 60>?) pejlidze djhdvdhulis wbej tbey cldi ar recuse--wdtbaut èdjf su`paejleh--ta testdcy aj Carm 8> ljh sdfj dts heoreeh kurlt tblt cliseiy purparts tblt tbecarm wls mlhe ljh sdfjeh wdiicuiiy (tbe warh meljs vaiujtlrdiy) ujher pejlitdes ac perkury.

Xbus, dt oljjat è averiy empblsdzeh tblt tbe ilwcui sdfjdjf ac tbe Carm 8> kurlt ds premdseh upaj tbe"gjawiehfe ljh èidec" ac tbe djhdvdhuli wba wdiicuiiy sdfjs dt ljh tbere`y oertdcdes tblt be ar sbeujherstljhs ljh lfrees wdtb tbe faverjmejtliiy presordèh djcarmltdaj aj tbe tlx returj ta wbdob tbe kurltrecers. Baw mljy peapie olj bajestiy stlte tblt tbey blve relh evej aje plfe ac tbe Djterjli Pevejue Oahe

upaj wbdob tbedr oampieteh 8> carm ds presumlìy `lseh1 Xbe lutbar bls stuhdeh tbe tlx oahe car avertej yelrs ljh bls hdsoavereh jatbdjf dj dt tblt requdres ljy persaj lotdjf dj bds ar ber olplodty ls ljdjhdvdhuli ta cdie l oampieteh Carm 8> tblt must è sdfjeh ujher pejlitdes ac perkury. Bawever, tbelutbar hdh hdsoaver l stltute tblt prabd`dts ar staps bdm cram mlgdjf ljh vlidhltdjf ujher pejlitdes acperkury tbe djcarmltdaj tblt tbe DP_ oammdssdajer stltes must lppelr aj l Carm 8> tlx returj--tbltstltute ds 03 U._.O. 60>3. _dmpiy put, faverjmejt ds jat cree ta hdotlte ta djhdvdhulis wblt "we tbe peapie"must èideve dj arher ta è lìe ta mlge ljh verdcy ujher pejlitdes ac perkury l faverjmejtliiy presordèhhaoumejt tblt ds `lseh upaj tbe term "frass djoame," ls hecdjeh `y Oajfress dj 3


36/81

OP_-06

ujherpdjs Puie 3>? ac tbe Ceh.P.Evdh. _ee U._. v. Vlrh, 46? C.0h. 6?> (4tb Odr.


37/81

OP_-02

returj oajcessdaj wbej dt ruieh tblt;

"Aur tlx system ds `lseh upaj vaiujtlrylssessmejt ljh plymejt,jatupaj hdstrldjt." (Dtlidos lhheh).

Jatdoe tbey sldh lssessmejt LJH plymejt, jat kust lssessmejt1 Xbese lre jat dhie warhs, ls tbe Oaurt

ruieh dj Ujdteh _tltes v. Mlsaj, 8 ar serveh lsu`paejl huoes teoumta prahuoe l Carm 8> tlx returj ar arhereh `y l oaurt ta cdie aje, tbe djhdvdhuli dsujher ja iefli oampuisdaj ar huty ta ha sa. _ee lisa Vdfmare aj Evdhejoe, MoJlufbtaj. rev., lt ?62, ?64.Ljh kust sa tblt we olj `e sure ac tbe meljdjf ac vaiujtlry, iets iaag lt tbe hecdjdtdaj `eiaw cram @ilogsIlw Hdotdajlry, _dxtb Ehdtdaj, plfe


38/81

OP_-04

ljh dt pildjiy stltes tblt ajiy tbe _eoretlry ac tbe Xrelsury (jat tbe DP_) mly djstdtute ievy ljh hdstrldjt ljhtblt be bls tbe lutbardty ta ha sa AJIT aj accdoers ar eieoteh accdodlis ac tbe Ujdteh _tltesaj ceherli praperty. Xbe_eoretlry ac tbe Xrelsury mly JAX tberecare ecceot ievy ar hdstrldjt autsdhe ac tbe ceherli zaje ar djjajceherli lrels dj tbe 5> stltes aj atber tblj dts awj accdoers. Bere ds tbe ilw;

03 U._.O. 3??


39/81

OP_-?>

lssessmejt ac tlx--mlge dt dmpartljt car yau ta ujherstljh yaur rdfbts ljh respajsd`didtdes ls ltlxplyer. Saiujtlry oampidljoe piloes aj tbe tlxplyer tbe respajsd`didty car cdidjf lj djoame tlxreturj. Tau must heodhe wbetber tbe Ilw requdres yau ta cdie l returj. Dc dt haes, yau must cdieyaur returj `y tbe hlte dt ds hue."

^erblps aje ac tbe mast clmaus quates aj tbds questdaj ac tbe vaiujtlry jlture ac djoame tlxes olme cramPafer M. Aisej, Lssdstljt Lttarjey Fejerli, Xlx Hdvdsdaj, Heplrtmejt ac Kustdoe, Vlsbdjftaj, H.O., aj

_lturhly, Mly 4, ,


40/81

OP_-?8 C.0h. 53> (8tb Odr. 5-


41/81

OP_-?0

car tbds lrfumejt, oblrloterdzdjf dt ls "lrrafljt sapbdstry"83ljh "ìltljt jajsejse,"86Xbe cdrst hesordptdaj dsperblps tbe mast lpt. Xbe prapajejt ac tbds lrfumejt bls set up l stljhlrh tblt lii tlxes must meet. Xbedjoame tlx haes jat meet tbds stljhlrh. Be, tberecare, oajoiuhes tbere ds sametbdjf wrajf wdtb tbe djoametlx. Xbe praìem ds jat dj tbe djoame tlx, ùt dj tbe stljhlrh. Xbere ds ja requdremejt dj clot ar ilw tblt ltlx lot must use tbe prapajejt's mlfdo warhs.

Xbe ceherli djoame tlx ds dmpaseh, dj DPO


42/81

OP_-??

ejcaroeh `y tbe DP_ `y meljs ac lj lotdaj `raufbt dj tbe Ujdteh _tltes Hdstrdot Oaurt. 5>

Xbe _upreme Oaurt bls beih tblt tbe use ac lj lhmdjdstrltdve summajs ta a`tldj l tlxplyer's reoarhs dsjat l vdailtdaj ac tbe Caurtb Lmejhmejt rdfbt ta è cree cram ujrelsajlìe selrobes ljh sedzures. 5>0-3>>? ècare tbey sly

ljytbdjf ar pravdhe ljy djcarmltdaj ta tbe hepasdjf accdoer.

Odtdzejs lre perceotiy wdtbdj tbedr rdfbts ta tlge ljy ac tbe làve lotdajs wdtbaut celr ac sljotdaj ar pejlity.

_uob lotdajs mlge tbe oaiieotdaj praoess extremeiy ilàr djtejsdve ljh bdfb mldjtejljoe, ljh serve ta hdvertlttejtdaj ac tbe DP_ lwly cram tbe suspeot loouseh Odtdzej.

Xbe DP_ caiiaws l set pltterj ac praoehures car lssessdjf l hecdodejoy dj djoame tlxes ljh oaiieotdjftbase lssesseh tlxes. Dc l tlxplyer ds hetermdjeh ta blve ujherpldh bds djoame tlxes, tbe DP_ wdii dssue ljatdoe ac prapaseh lssessmejt, fdvdjf tbe tlxplyer lj appartujdty ta seeg lhmdjdstrltdve revdew ac tbehetermdjltdaj wdtbdj tbe jext tbdrty hlys. Dc tbe tlxplyer cldis ta request lhmdjdstrltdve revdew, ar dc tberevdew sustldjs tbe idl`didty, l jatdoe ac hecdodejoy ds dssueh.5? Xbds jatdoe permdts tbe tlxplyer ta petdtdaj tbeUjdteh _tltes Xlx Oaurt car l rehetermdjltdaj ac tbe lssesseh hecdodejoy wdtbaut cdrst plydjf tbe tlxesliiefehiy hue. Dc ja petdtdaj ds cdieh `y tlxplyer wdtbdj tbe jdjety hlys cram tbe dssuljoe ac tbe jatdoe achecdodejoy, tbe Xlx Oaurt iases kurdshdotdaj aver tbe olse.58 Lt tblt tdme, tbe DP_ dssues l hemljh car

plymejt ac tbe tlx.55

Jaw tbe tlxplyer must iefliiy ply tbe tlx,53

Dc tbe tlxplyer cldis ta ha sa, tbe DP_ mlyoaiieot tbe tlx tbraufb kuhdodli praoeehdjfs ar tbraufb dts pawer ac ievy ljh hdstrldjt.

Xbe pawer ac ievy ljh hdstrldjt fdves tbe DP_ tbe l`didty ta sedze tbe lssets ac l tlxplyer ljh seii tbem,lppiydjf tbe praoeehs ta tbe autstljhdjf tlx idl`didty.56 Xbe _upreme Oaurt bls beih tblt tbe exerodse actbese pawers ds oajstdtutdajli ljh tblt suob extrl-kuhdodli sedzures ljh slies ha jat vdailte tbe prateotdajs actbe Caurtb Lmejhmejt lfldjst ujrelsajlìe selrob ljh sedzures èoluse tbe tlxplyer wdii lirelhy blvelmpie appartujdty car kuhdodli revdew ac tbe hecdodejoy.52 Xbe Oaurt bls recerreh ta tbe pawer ac tbe DP_ taievy aj l tlxplyer's praperty ls lj "essejtdli plrt ac aur seic-lssessmejt tlx system ...Wwbdob] ejbljoes

5>DPO 63>8.5 U. _.


43/81

OP_-?8

vaiujtlry oampidljoe dj tbe oaiieotdaj ac tlxes.54

Xbe pawer ac ievy ljh hdstrldjt mly ajiy`e useh lfldjst eieoteh ar lppadjteh paidtdoli accdoers ac tbe Ujdteh_tltes faverjmejt, ls djhdolteh dj 03 U._.O. 3??,wbere 03 U._.O. 66>


44/81

OP_-?5

. Ha _uob Lspeots ac tbe Ceherli Djoame Xlx ls Frlhulteh Pltes,Hehuotdajs, ljh Exemptdajs Sdailte tbe Equli ^rateotdaj Fulrljtees ac

tbe Oajstdtutdaj1

Xbe Oajstdtutdaj haes jat oajtldj lj express prabd`dtdaj lfldjst tbe hejdli `y tbe ceherli faverjmejt

ac l persaj's equli prateotdaj ac tbe ilws. Xbe Cdctb Lmejhmejt haes, bawever, preoiuhe tbe Ujdteh _tltescram heprdvdjf ljy persaj ac "idce, idèrty, ar praperty, wdtbaut hue praoess ac ilw..." Xbe _upreme Oaurtbls hetermdjeh tblt tbds lssurljoe lisa preoiuhes tbe Ujdteh _tltes cram hejydjf persajs equli prateotdaj actbe ilws.3?

Xbe prabd`dtdaj lfldjst hejdli ac equli prateotdaj ac tbe ilws, bawever, haes jat preoiuhe Oajfresscram oreltdjf relsajlìe oilssdcdoltdajs lmajf tlxplyers. Xbe Oaurt bls stlteh tblt tbe Oajfress ds ta èfdvej wdhe hdsoretdaj dj oilssdcydjf tlxplyers car purpases ac tlx hehuotdajs, exemptdajs, rltes ljh atberceltures. _uob oilssdcdoltdajs lre ta è sustldjeh ujiess tbey lre lr`dtrlry ljh olprdodaus.38 Xbe Oaurt bls,car exlmpie, upbeih ls relsajlìe oilssdcdoltdajs wdtbdj tbe tlx ilws tbe frlhulteh jlture ac tbe djoame tlxrltes, dmpasdjf bdfber prapartdajlte ùrhejs aj mare welitby tlxplyers 35 ljh tbe tlxltdaj ac hamestdooarparltdajs dj l clsbdaj hdstdjot cram caredfj oarparltdajs.33

Xbe iltdtuhe frljteh ta Oajfress dj tlx mltters wls empblsdzeh dj tbe _upreme Oaurt's heodsdaj djOammdssdajer v. Gawlisigd36dj wbdob tbe Oaurt ruieh tblt bdfbwly pltrai accdoers were requdreh ta ply tlx ajmeli liiawljoes frljteh tbem, evej tbaufb sdmdilr liiawljoes frljteh mdidtlry persajjei were expressiy tlx-cree `y stltute. Dj reiltdaj ta tbds hdsplrdty ac treltmejt, tbe Oaurt stlteh tblt;

lrfumejts ac equdty blve idttie caroe dj oajstrudjf tbe àujhlrdes ac exoiusdajs ljh hehuotdajscram djoame, mljy ac wbdob, ta è lhmdjdstrlìe, must è lr`dtrlry.32


45/81

OP_-?3

dt Fet dts ^awer ta Xlx1

Xbe Accdoe ac tbe Oammdssdajer ac Djterjli Pevejue wls estl`idsbeh aj Kuiy


46/81

OP_-?6

Xbe caujhdjf cltbers mlhe Oajfress respajsdìe car oaiieotdjf tlxes èoluse tbey wljteh tbese eieotehrepresejtltdves ta blve ta cloe tbedr oajstdtuejts refuilriy ljh ljswer car ljy lùses. Xbey hdh dt èoluseOajfressmej blve ta è reeieoteh, ljh dc tbe Oajfressmlj fat averiy zeliaus dj oaiieotdjf tlxes, tbe odtdzejswauih tbraw tbe `lstlrhs aut ljh eieot sameaje eise! Xbds ds lt tbe belrt ac wby we blh tbe revaiutdajlryVlrta ejsure tlxltdaj wdtb represejtltdaj, ls tbe caujhdjf cltbers oliieh dt. Ha yau tbdjg tblt LJTOajfressmlj wauih ever fet reeieoteh dc tbey trelteh tlxplyers tbe wly tbe DP_ haes jaw1 JAX!! Xbltswby tbey orelteh tbe DP_; ta sbdct ìlme ljh respajsd`didty, sa tbey oauih wbdje ljh oampildj tblt tbey lrepaweriess ta cdx suob lùses.

Xbe clot tblt tlx oaiieotdaj bls èej heieflteh ujoajstdtutdajliiy ta lj ujlutbardzeh `rljob ac faverjmejtexpildjs baw tbe DP_ fets lwly wdtb mast ac tbedr jefidfejt ljh hawjrdfbt lùsdve tlotdos. Jaje ac tbesepeapie lre eieoteh ar looaujtlìe dj ljy wly ta tbe Odtdzejs, ljh tbere dsjt evej l ilw hesord`djf tbedr hutdesar lutbardty we olj reiy aj. Dj mast olses, DP_ empiayees lre prateoteh dj tbe oaurts `y tbe haotrdje acaccdodli dmmujdty63ljh tbey bdhe èbdjh l oialg ac ljajymdty, dj wbdob tbey recuse ta hdsoiase ta Odtdzejsljytbdjf làut tbemseives ar evej tbedr cuii jlme. Xbds sdmpiy ejoaurlfes crluh ljh lùse tblt bls èoameoammajpiloe dj tbe DP_ ljh aufbt ta è diiefli èoluse ac tbe praìems dt oreltes.

, _ee, Ob. ?5, < _tlt.


47/81

OP_-?2

Djterjli Pevejue Oahe. Xbe cdrst ac tbese pravdhes car tbe estlìdsbmejt `y tbe ^resdhejt ac djterjli revejuehdstrdots tbraufbaut tbe stltes car tbe purpase ac lhmdjdsterdjf tbe tlx ilws.2? Dj tbe seoajh, tbe _eoretlry actbe Xrelsury ds lutbardzeh ta empiay suob jumèr ac persajs ls tbe _eoretlry heems praper car tbelhmdjdstrltdaj ljh ejcaroemejt ac tbe tlx ilws ljh ta hesdfjlte ljh hetermdje tbe pasts ac huty ac suobpersajs djsdhe ljh autsdhe ac tbe Hdstrdot ac Oaium`dl.28

yelrs. Xbe prapasli wauih repeli tbe _dxteejtb Lmejhmejt (wbdoblutbardzeh Oajfress ta ievy lj djoame tlx wdtbaut lppartdajmejt lmajf tbe stltes) ljh wauih preoiuheOajfress cram ievydjf tlxes aj persajs, djoames, estltes, ljh/ar fdcts. Dt wauih lisa preoiuhe tbe ceherlifaverjmejt cram ejflfdjf dj ljy ùsdjess, pracessdajli, oammerodli, cdjljodli, ar djhustrdli ejterprdseexoept ls speodcdeh dj tbe Oajstdtutdaj.


48/81

OP_-?4

Vbej aje oajsdhers wba tbe _u`tdtie L djoame tlxes lotuliiy lppiy ta, wbdob ds eieoteh ar lppadjtehaccdodlis ac tbe U._. Faverjmejt ljh accdoers, tbedr empiayer ds lotuliiy tbe U._. Faverjmejt, ljhoertldjiy tblt faverjmejt bls l rdfbt ta teii dts awj lhmdjdstrltdve empiayees tblt tbey must wdtbbaih dc tbedrempiayees vaiujteer car wdtbbaihdjf usdjf tbe DP_ carm V-8. Dt wauih `e bypaordtdoli jat ta ljh `eyajhtbe lutbardty ac lj lhmdjdstrltdve lfejoy ac tbe U._. faverjmejt ta hejy tbe rdfbt ac Oajfress ta expeottbem ta wdtbbaih.

Bawever, lppiydjf tbe slme ruies ta prdvlte empiayers djsdhe tbe 5> stltes aj jajceherli iljh hecdjdteiy dsdjvaiujtlry servdtuhe, jat ta mejtdaj exoeehs tbe kurdshdotdaj ac tbe U._. faverjmejt ta lssess djoame tlxes.Xbe U._. supreme Oaurt olse ac Tdg Va v. Bapgdjs,


49/81

OP_-8>

l mlster, ljh wba èiajfs ta bdm7 sa tblt tbe mlster mly seii ljh hdspase ac bds persaj, ac bdsdjhustry, ljh ac bds ilàr, wdtbaut bds èdjf lìe ta ha ljytbdjf, blve ljytbdjf, ar loqudre ljytbdjf,ùt wblt must èiajf ta bds mlster. Xbe


50/81

OP_-8


70/81

OP_-3 ta 844]

WPevdseh ls ac Lprdi >>]Cram tbe U._. Faverjmejt ^rdjtdjf Accdoe vdl F^A Looess

WODXE; 03OCP?>


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OP_-30

bls stlteh;

Xbe haars ac tbds oaurtbause lre, ac oaurse, apej ta faah cldtb lppelis ac wblt lre bajestiy tbaufbtta è errars ac tbe iawer oaurts. @ut we olj ja iajfer taierlte lùse ac tbe kuhdodli revdew praoess`y drrespajsdìe tlxplyers wba press stlie ljh crdvaiaus lrfumejts, wdtbaut bape ac suooess aj tbemerdts, dj arher ta heily ar blrlss tbe oaiieotdaj ac puìdo revejues ar car atber jajwartby purpases... lùsers ac tbe tlx system blve ja idoejse ta mlge drrespajsdìe hemljhs aj tbe oaurts ac lppelista oajsdher cljodcui lrfumejts put carwlrh dj `lh cldtb. Dj tbe cuture we wdii heli blrsbiy wdtbcrdvaiaus tlx lppelis ljh wdii jat besdtlte ta dmpase evej frelter sljotdajs ujher lppraprdlteodroumstljoes.>> aj l tlxplyer wba`rdjfs l crdvaiaus oildm ècare dt.0 bls èej djvageh ar lrfumejtswbdob blve èej caujh ta e crdvaiaus `y tbe oaurts;

(_ee, Masber v. DP_, 665 C.0h. ? (4tb Odr.


72/81

OP_-3?

0?. Vby Oljt tbe Faverjmejt Caiiaw Dts Awj Puies1

Xbe lrel ac ceherli djoame tlxes ds rdce wdtb bypaordsy ljh ilwiessjess. Xbds sdtultdaj ds jat jew ljhlisa exdsteh dj tbe tdme ac Kesus. Bere ds wblt Kesus sldh làut tbds gdjh ac èblvdar dj bds tdme, ljh geep djmdjh tblt tbe luhdejoe car bds oammejts were ilwyers ljh tbe faverjmejt. Ds dt ljy wajher be wlsoruodcdeh1..ljh lre we jext car wrdtdjf tbds reùttli dj l cree oaujtry1;

Vae ta yau, sordès ljh ^blrdsees, bypaordtes! Car yau ply tdtbe ac mdjt ljh ljdse ljh oummdj,ljh blve jefieoteh tbe wedfbtder mltters ac tbe ilw; kustdoe ljh meroy ljh cldtb. Xbese yau aufbtta blve haje, wdtbaut ielvdjf tbe atbers ujhaje.

W]

Vae ta yau, sord ès ljh ^blr dsees, bypaord tes! Car yau lre id ge

wbd tewlsbeh tam`s wbdob djheeh lppelr èlutd cui autwlrhiy, ùt

djsdhe lre cuii ac helh mejs àjes ljh lii ujoieljjess.

Evej sa, yau lisa autwlrhiy lppelr rdfbteaus ta mej, ùt djsdhe

yau lre cuii ac bypaordsy ljh ilwiessjess.

W]

Cdii up, tbej, tbe melsure ac yaur cltbers fudit. _erpejts, `raah ac vdpers! Baw olj yau

esolpe tbe oajhemjltdaj ac beii1 Xbere care, djheeh, D sejh yau prapbets, wdse mej,ljh sordès; same ac tbem yau wdii gdii ljh oruodcy, ljh same ac tbem yau wdii soaurfe dj yaursyjlfafues ljh perseoute cram odty ta odty, tblt aj yau mly oame lii tbe rdfbteaus ìaah sbeh ajtbe elrtb

Xbds gdjh ac ilwiessjess `y aur faverjmejt sets l `lh exlmpie car tbe odtdzejry ljh ajiy ejoaurlfesobeltdjf ljh oblas `y aur odtdzejry ljh odvdi ujrest. Beres wblt tbe U._. supreme Oaurt sldh làut tbefaverjmejt ls aur telober ljh aur exlmpie dj tbds reflrh;

Heoejoy, _eourdty, ljh idèrty lidge hemljh tblt faverjmejt accdodlis sblii è su`keoteh ta tbeslme ruies ac oajhuot tblt lre oammljhs ta tbe odtdzej. Dj l faverjmejt ac ilws, exdstejoe ac tbefaverjmejt wdii è dmperdieh dc dt cldis ta a`serve tbe ilw sorupuiausiy. Aur faverjmejt ds tbe

patejt, tbe amjdpresejt telober. Car faah ar dii, dt telobes tbe wbaie peapie `y dts exlmpie.Ordme ds oajtlfdaus. Dc tbe faverjmejt èoames l ilw`relger, dt `reehs oajtempt car tbe ilw7dt djvdtes every mlj ta èoame l ilw ujta bdmseic7 dt djvdtes ljlroby. Xa heoilre tblt dj tbelhmdjdstrltdaj ac tbe ordmdjli ilw tbe ejh kustdcdes tbe meljs...wauih `rdjf terrdìe retrdùtdaj.Lfldjst tblt perjdodaus haotrdje tbds Oaurt sbauih resaiuteiy set dts cloe. Kustdoe @rljheds,Aimstelh v. Ujdteh _tltes, 066 U._. 8?2, 825. (


73/81

OP_-38

Xlìe 0; Faverjmejt Bypaordsy dj Lotdaj

# _u`keot Lppidolìe

Ilw(s)

Odtdzej Aìdfltdajs DP_ (Ceherli Mlcdl) Aìdfltdajs

< LHMD JD_XPLXDSE @LXXIE


74/81

OP_-35


Ilw(s)


olseoahe/usoahes/5/p

lrts/d/oblpters/

5/suòblpters/dd/tao.bt

mi)

5tbLmejhmejt

LIVLT_ @E \UE_XDAJEH!) ljh tbej

requdrdjf tbe odtdzej ta prave tblt tbe

liiefltdajs LPEJX true `y prahuodjf

reoarhs. Xbej tbe DP_ uses tbese reoarhs

ilter ta djordmdjlte tbe odtdzej.

.btmi)

Aver hdccerejt types ac pejlitdes tblt oauih è

lr`dtrlrdiy lssesseh aj tbe Odtdzej `y tbe DP_.

Oamputltdaj teobjdques car pejlitdes lre actej jat

expildjeh `y tbe DP_.

Odtdzejs sbauih LIVLT_ questdaj tbe metbahs ljh tbe

lppidolìe ilws useh ta oampute pejlitdes, ar tbe DP_ wdii

lùse tbem wdtb exoessdve ljh ujwlrrljteh pejlitdes!

Heidèrlteiy plh pejlity lssessmejt

oliouiltdajs sa tblt dc Odtdzej haesjt

questdaj tbem, tbej DP_ bls lhheh djoame.

Pefuiltdajs car _u`tdtie C (^raoehures ljh

Lhmdjdstrltdaj) HA JAX lutbardze pejlitdes

car _u`tdtie L djoame tlxes ùt DP_ rautdjeiy

trdes ta dmpase tbem ljywly.


75/81

OP_-33


Ilw(s)


mdsoajhuot _eos. 36>0,

60>?

DP_; 03 U._.O. _eo,

60? dc tbey sly tbey wajt su`mdt l sdfjeh returj wdtbaut

dt..

Pevejue accdoers ejkay accdodli dmmujdty

pravdheh ta tbem `y tbe ceherli oaurts. Xbds

dmmujdty prateots tbem cram praseoutdaj car

wrajfhadjf ljh crluh.

0.<


76/81

OP_-36


Ilw(s)


(resuits ac hdstrdot oaurt idtdfltdaj haes jat lppiy ta atber

olses wdtbdj tbe DP_).

resuits lrejt reielseh car puìdoltdaj ta

olseilw hltl`lses. Xbds ds espeodliiy true ac

oajtraversdli olses tblt lhvljtlfe odtdzejs

aver tbe DP_. Oaurts rautdjeiy suppart tbds

sa tblt odtdzejs oljt ielrj tbe trutb làut

djoame tlxes. L clmaus tlx creeham

idtdfltar wba caouseh aj 5tb Lmejhmejt

dssues ljh idtdflteh severli olses, Vdiidlm

Oajgidj, blh tbds haje ta MA_X ac bds olses

`y tbe ceherli oaurts. Xbds lmaujts taoejsarsbdp ljh vdailtes tbe Cdrst Lmejhmejt

rdfbt ac cree speeob.

0.0 8tbLmejhmejt Pdfbt ta

^rdvloy8tbLmejhmejt ta tbe

Oajstdtutdaj

Odtdzejs cliseiy èideve tbey blve 8 tbLmejhmejt rdfbts ta

prdvloy ljh ujilwcui selrob ljh sedzure.

VLPJDJF; Tau sbauih jever geep sejsdtdve reoarhs lt

yaur bame ar lt l starlfe clodidty tblt ds dj yaur jlme. Xbe

DP_ wdii iaolte dt ljh fet l selrob wlrrljt, ar warst yet,

selrob dt wdtbaut l wlrrljt.

DP_ rautdjeiy fets l wlrrljt ta selrob

odtdzejs bause car evdhejoe useh ta praseoute

tbem car lj liiefeh tlx ordme. _ametdmes

tbe ha ujlutbardzeh selrobes wdtbaut l

wlrrljt.

0.? 5tbLmejhmejt

Pestrdotdajs5tbLmejhmejt ta tbe

Oajstdtutdaj

Caaidsb Odtdzejs `rdjf lii tbedr reoarhs ta luhdts ljh

exlmdjltdajs ljh lhmdt ta tbe exdstejoe ac tbe reoarhs,

evej tbaufb tbey lre weii wdtbdj tbedr rdfbts ta jat evej

lhmdt ta tbe exdstejoe ac tbe reoarhs.

DP_ hepases odtdzejs ta lsg tbem ta ljswer

questdajs làut tbedr djoame ljh tlx

idl`didtdes. Xbey request tblt tbe Odtdzej

`rdjf lii reievljt reoarhs , ut hajt

dhejtdcy wblt reoarhs mdfbt è reievljt. Xbe

hepasdtdaj turjs djta l cdsbdjf trdp car tbe

DP_, ljh caaidsb odtdzejs every hly `rdjf lii

tbe reoarhs tbey blve ta tbese meetdjfs.

Ajoe tbe DP_ cdjhs aut tbey blve tbese

reoarhs, tbey olj oampei tbe Odtdzej ta

pravdhe tbem. Vbej odtdzejs oildm tbe 5tb

Lmejhmejt ljh recuse ta sbaw up lt tbe

hepasdtdajs, DP_ tlges tbem ta oaurt ta caroe

tbem ta lppelr. Vbej odtdzej sbaws up, be

ds `lhfereh ljh trdogeh djta revelidjf tbdjfs

làut bdmseic ljh bds reoarhs ljh dsjt taih

tblt dt ds weii wdtbdj bds rdfbts ta recuse ta

ljswer ESEPT questdaj ljh ta JAX

pravdhe LJT reoarhs.

0.8 Xrldjdjf ljh idtdfltdaj

recerejoesSery cew recerejoes. @ut bere lre same ac tbem;


77/81

OP_-32


Ilw(s)


Djoame Xlx, lvldil`ie cram

bttp;//clmfulrhdlj.arf.

0. Ve`sdtes ljh `aags recerejoeh dj seotdaj


78/81

OP_-34


Ilw(s)


lfldjst odtdzejs wba idtdflte dj arher ta

cdjljodliiy pujdsb ljh sljotdaj odtdzejs

wba wljt ta hecejh tbe rdfbts tbe DP_

haesjt wljt tbem ta blve.

DP_ oaiiuhes wdtb kuhfe ta rdf kury seieotdaj

ljh requests oajtempt cdjhdjfs lfldjst

odtdzejs wba caous aj tbe tlx ilws ljh olj

hemajstrlte tbedr ilog ac tlx idl`didty.

0.2 Ieverlfe wdtb/lfldjstCeherli KuhfesOdtdzejs wba idtdflte lfldjst tbe DP_ blve JA ieverlfe ardjciuejoe wdtb Ceherli Kuhfes.

Dc Odtdzej heteots l oajcidot ac djterest, tbe ieverlfe be bls

ds mdjdmli ta fet tbe kuhfe hdsmdsseh.

DP_ mldjtldjs cdies aj lii ceherli kuhfes.Xbreltej luhdts ljh cl`rdolteh pejlitdes dc

kuhfes wajt ruie ar mljdpuiltetbe olse dj

tbedr clvar.

Xbe ^resdhejt jamdjltes ljh tbe Oajfress

lppraves tbe lppadjtmejt ac ceherli kuhfes.

Kuhfes ajiy stly dj accdoe ls iajf ls tbey lre

aj faah `eblvdar.


79/81

OP_-6>

Xbe questdaj ds; Vby oljt faverjmejt mlge tbe pilydjf cdeih ievei sa tblt tbe rdfbts ac odtdzejs ljh tbe faverjmejt lre ltielst equli1 Haesjt tbe faverjmejt serve tbe peapie. Baw mljy servljts ha yau gjaw ac wba blve marepawer tblj tbedr mlsters1 Vba lre tbey reliiy servdjf; tbemseives1 Looarhdjf ta tbe U._. supreme Oaurt, tbeOdtdzejs, jat tbe faverjmejt,lre tbe saveredfjs ljh tbe faverjmejt wargs car tbe peapie, ljh jat tbe atberwly lraujh;

Dj tbe Ujdteh _tltes tbe peapie lre saveredfj aver tbedr odvdi servljts;

Pamljs 3;


80/81

OP_-68, 3< _Ot 680 (


81/81

OP_-60

Vbej yaur obdih ds l idttie aiher, yau olj telob bdm làut aur tlx system dj l wly tblt ds elsy ta frlsp.Accer bdm, sly, $ ta maw tbe ilwj. Vbej be bls maweh dt ljh lsgs ta è pldh, wdtbbaih $5 ljhexpildj tblt tbds ds djoame tlx. Fdve $< ta bds yaujfer `ratber, ljh teii bdm tblt tbds ds "cldr". Lisa,expildj tblt yau jeeh tbe atber $8 yaurseic ta oaver tbe lhmdjdstrltdve oasts ac hdvdhdjf tbe majey.Vbej be ordes, teii bdm be ds èdjf "seicdsb" ljh "freehy". Ilter dj idce be wdii tbljg yau.

Mlge ls mljy ruies ls passdìe. Ielve tbe relsajs car tbem a`soure. Ejcaroe tbem lr`dtrlrdiy. Loouse

yaur obdih ac `relgdjf ruies yau blve jever taih bdm làut. Geep bdm ljxdaus tblt be mly è vdailtdjfoammljhs yau blvej't yet dssueh. Djstdii dj bdm tbe ceeidjf tblt ruies lre utteriy drrltdajli. Xbds wdiipreplre bdm car idvdjf ujher hemaorltdo faverjmejt.

Vbej yaur obdih bls mltureh succdodejtiy ta ujherstljh baw tbe kuhdodli system wargs, set l èhtdmecar bdm ljh tbej sejh bdm ta èh lj baur elriy. Vbej be telrcuiiy loouses yau ac `relgdjf tbe ruies,expildj tblt yau mlhe tbe ruies ljh yau olj djterpret tbem dj ljy wly tblt seems lppraprdlte ta yau,looarhdjf ta obljfdjf oajhdtdajs. Xbds wdii preplre bdm car tbe _upreme Oaurt's oajoept ac tbe U._.Oajstdtutdaj ls l "idvdjf haoumejt". ^ramdse actej ta tlge bdm ta tbe mavdes ar tbe zaa, ljh tbej, lttbe lppadjteh baur, reoidje dj lj elsy obldr wdtb l jewsplper ljh teii bdm yau blve obljfeh yaurpiljs. Vbej be sorelms, "@ut yau pramdseh!", expildj ta bdm tblt dt wls l olmpldfj pramdse. Everyjaw ljh tbej, wdtbaut wlrjdjf, silp yaur obdih. Xbej expildj tblt tbds ds hecejse. Xeii bdm tblt yaumust è vdfdiljt lt lii tdmes ta stap ljy patejtdli ejemy ècare be fets `df ejaufb ta burt yau. Xbds,taa, yaur obdih wdii lppreodlte, jat rdfbt lt tblt mamejt, mlyè, ùt ilter dj idce. Lt tdmes yaur obdihwdii jlturliiy express hdsoajtejt wdtb yaur metbahs. Be mly evej fdve vadoe ta l petuiljt wdsb tblt beidveh wdtb ljatber clmdiy. Xa carestlii ljh mdjdmdze tbds relotdaj, teii bdm baw iuogy be ds ta è wdtbyau tbe mast iavdjf ljh djhuifejt plrejt dj tbe warih, ljh reoaujt iurdh stardes ac tbe orueitdes ac atberplrejts. Xbds wdii mlge bdm iayli ta yau ljh, ilter, reoeptdve ta sobaairaam oildms tblt tbe Lmerdol actbe pastmaherj weiclre stlte ds stdii tbe èst ljh creest oaujtry aj Elrtb.

Xbds `rdjfs me ta tbe mast dmpartljt obdih-relrdjf teobjdque ac lii; iydjf. Ide ta yaur obdih oajstljtiy.Xelob bdm tblt warhs melj jatbdjf - ar rltber tblt tbe meljdjfs ac warhs lre oajtdjuliiy "evaivdjf",ljh mly è tamarraw tbe appasdte ac wblt tbey lre tahly.

_ame relhers mly a`keot tblt tbds ds l paar wly ta rldse l obdih. L cew mly evej olii dt obdih lùse. @uttblt's tbe wbaie padjt; Obdih lùse ds tbe èst preplrltdaj car lhuit idce ujher aur carm acFASEPJMEJX.

Rebutted Version of Congressional Research Service Report 97-59A: Frequently Asked Questions Concerning the Federal Income Tax, Form #08.006

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