HOME
Weather
Calendar
Jobs
Cars
Real Estate
Apartments
Shopping
Classifieds
Dating
Travel
News
Local & State
Bossier Voices
Southeast
Voices
Crime
Obituaries and
Deaths
Education
Photography
Photo
Reprints
Conversations
Business
Religion
Weather
Corrections
Nation/World
Living
Food and Dining
Health and Fitness
Home and Garden
Living Columnists
Your Horoscope
Celebrations
Weddings
Engagements
Anniversaries
ADVERTISEMENT
Local attorney acquitted on federal income tax charges
Cryer stopped filing income taxes more than 10 years
ago
July 13, 2007
Normal
Text
Big Text
Biggest TextADVERTISEMENT
ljwilson@gannett.com
A Shreveport attorney who has challenged the government for years on the legality of filing federal income taxes has been acquitted on charges he failed to file returns.
A federal jury unanimously found Tommy Cryer not guilty this week on two misdemeanor counts of failure to file.
Attempts by The Times on Thursday to reach U.S. Attorney Donald Washington or Bill Flanagan, first assistant U.S. attorney, were not successful. Calls made to the two were not immediately returned.
"The court could not find a law that makes me liable or makes my revenues taxable," Cryer said. "The Supreme Court has ruled that the government cannot impose an income tax on anything but the profits and gains. When you work for someone you give your service and labor in exchange for money, so everything you make is not profit or gain. You put something into it."
Cryer was indicted last year on two counts of tax evasion. The indictment alleged he evaded payment of $73,000 in income tax to the Internal Revenue Service during 2000 and 2001.
Cryer created a trust listing himself as the trustee, and received payments of dividends, interest and stock income to that trust, according to the indictment. He also was accused of concealing his receipt of the sources of income from the IRS by failing to file a tax return on behalf of that trust.
"I determined that my personal earnings were not 100 percent profits, some were income," Cryer said. "I refuse to file, I refuse to pay unless they can show me I have a lawful reason to pay."
"What I earned was my own personal labor. I am giving something in exchange. I'm giving my property and I don't belong to anyone else."
Cryer says he stopped filing returns more than 10 years ago after he investigated claims that income tax was a sham. He contends the law doesn't actually tax personal earning.
Article Comments
| Reader Comment | Sat Jul 14, 2007 12:22 am |
| watching....yes, I am wrong about the 20% you
indicated. Now that I have admitted that, does my credibility increase enough for you to attempt to refute the other 4 Supreme Court decisions? Or does my one fault always, and continually >forever< prevent you from rational thought and discourse? So let's see you can possibly refute the other four Supreme Court decisions that I cited...go on....do it, if you have the ability.....we all want to see you do it. My bet is that you can't, because those cases are airtight,........nobody earning a wage owes income tax.........well....go on....prove that the Supreme Court is wrong....I dare you, you moronic puffball. | |
| Reader Comment | Sat Jul 14, 2007 12:13 am |
| SIXTY-THIRD CONGRESS. SESS. I. CH. 16. 1913.
return of income for assessment; except in cases of refusal or neglect to make such return, and in cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as provided for in this section or by existing law, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid by such corporation, joint-stock company or association, or insurance com- pany immediately upon notification of the amount of such assess- ment; and to any sum or sums due and unpaid after the thirtieth day of June in any year, or after one hundred and twenty days from the date on which the return of income is required to be made by the taxpayer, and after ten days notice and demand thereof by the collector, there shall be added the sum of 5 per centum on the amount of tax unpaid and interest at the rate of 1 per centum per month upon said tax from the time the same becomes due. (d) When the assessment shall be made, as provided in this sec- tion, the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such: Provided, That any and all such returns shall be open to inspection only upon the order of the President, under rules and regulations to be proscribed by the Secre- tary of the Treasury and approved by the President: Provided further, That the proper officers of any State imposing a general income tax may, upon the request of the governor thereof, have access to said returns or to an abstract thereof, showing the name and income of each such corporation, joint stock company, associa- tion or insurance company, at such times and in such manner as the Secretary of the Treasury may prescribe. If any of the corporations, joint-stock companies or associations, or insurance companies aforesaid, shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, or shall render a false or fraudulent return, such corporation, joint-stock company or association, or insurance company shall be liable to a penalty of not exceeding $10,000. H. That the word "State" or "United States" when used in this section shall be construed to include any Territory, Alaska, the Dis- trict of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions. I. That sections thirty-one hundred and sixty-seven, thirty-one hundred and seventy-two, thirty-one hundred and seventy-three, and thirty-one hundred and seventy-six of the Revised Statutes of the United States as amended are hereby amended so as to read as follows: "SEC. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expendi- tures, or any particular thereof, set forth or disclosed in any income return by any person or corporation, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by any income return or any part thereof or the amount or source of income, profits, losses, or expend- itures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a 177 SIXTY-THIRD CONGRESS. SESS. I. CH. 16. 1913. fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office and be incapable thereafter of holding any office under the Government. "SEC. 3172. Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal-revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. "SEC. 3173. It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirty-first day of July in each year, in case of income tax on or before the first day of March in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the collector or a deputy collector of the district where located, of the articles or ob- jects, including the amount of annual income charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Com- missioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable: Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or man- agement of property, goods, wares, and merchandise, articles or ob- jects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and mer- chandise, articles, and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so own- ing, possessing, or having the care and management as aforesaid, may be received as the list of such person: Provided further, That in case no annual list or return has been rendered by such person to the collector or deputy collector as required by law, and the person shall be absent from his or her residence or place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum addressed to such person, requiring him or her to render to such collector or deputy collector the list or return required by law within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any person, on being notified or required as aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the sum- 178 SIXTY-THIRD CONGRESS. SESS. I. CH. 16. 1913. mons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof. The col- lector may summon any person residing or found within the State in which his district lies; and when the person intended to be sum- moned does not reside and can not be found within such State, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exer- cise in the district for which he was commissioned. "SEC. 3176. When any person, corporation, company, or associa- tion refuses or neglects to render any return or list required by law, or renders a false or fraudulent return or list, the collector or any deputy collector shall make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the collector, and on his own view and informa- tion, such list or return, according to the form prescribed, of the in- come, property, and objects liable to tax owned or possessed or under the care or management of such person or corporation, company or association, and the Commissioner of Internal Revenue shall assess all taxes not paid by stamps, including the amount, if any, due for special tax, income or other tax, and in case of any return of a false or fraudulent list or valuation intentionally he shall add 100 per centum to such tax; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add 50 per centum to such tax. In case of neglect occasioned by sickness or absence as aforesaid the collector may allow such further time for making and delivering such list or return as he may deem necessary, not exceeding thirty days. The amount so added to the tax shall he collected at the same time and in the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima facie good and sufficient for all legal purposes." J. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes other than the tax represented by an adhesive stamp or other engraved stamp is made under the provisions of this section, to give to the person making such payment a full written or printed receipt, expressing the amount paid and the particular account for which such payment was made; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his sev- eral creditors in satisfaction of their respective demands to the amounts specified in such receipts; and such receipts shall be suffi- cient evidence in favor of such debtor to justify him in withholding the amount therein expressed from his next payment to his creditor; but such creditor may, upon giving to his debtor a full written receipt, acknowledging the payment to him of whatever sum may be actually paid, and accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector's receipt. K. That jurisdiction is hereby conferred upon the district courts of the United States for the district within which any person sum- moned under this section to appear to testify or to produce books shall reside, to compel such attendance, production of books, and testimony by appropriate process. L. That all administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, 179 SIXTY-THIRD CONGRESS. SESS. I. CH. 16. 1913. and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and to the tax herein imposed. M. That the provisions of this section shall extend to Porto Rico and the Philippine Islands: Provided, That the administration of the law and the collection of the taxes imposed in Porto Rico and the Philippine Islands shall be by the appropriate internal-revenue officers of those governments, and all revenues collected in Porto Rico and the Philippine Islands thereunder shall accrue intact to the general governments, thereof, respectively: And provided further, That the jurisdiction in this section conferred upon the district courts of the United States shall, so far as the Philippine Islands are concerned, be vested in the courts of the first instance of said islands: And provided further, That nothing in this section shall be held to exclude from the computation of the net income the compensation paid any official by the governments of the District of Columbia, Porto Rico and the Philippine Islands or the political subdivisions thereof. N. That for the purpose of carrying into effect the provisions of Section II of this Act, and to pay the expenses of assessing and col- lecting the income tax therein imposed, and to pay such sums as the Commissioner of Internal Revenue, with the approval of the Secre- tary of the Treasury, may deem necessary, for information, detection, and bringing to trial and punishment persons guilty of violating the provisions of this section, or conniving at the same, in cases where such expenses are not otherwise provided for by law, there is hereby appropriated out of any money in the Treasury not otherwise appro- priated for the fiscal year ending June thirtieth, nineteen hundred and fourteen, the sum of $800,000, and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint and pay from this appropriation all necessary officers, agents, inspectors, deputy collectors, clerks, messengers and janitors, and to rent such quarters, purchase such supplies, equip- ment, mechanical devices, and other articles as may be necessary for employment or use in the District of Columbia or any collection dis- trict in the United States, or any of the Territories thereof: Provided, That no agent paid from this appropriation shall receive compensa- tion at a rate higher than that now received by traveling agents on accounts in the Internal Revenue Service, and no inspector shall receive a compensation higher than $5 a day and $3 additional in lieu of subsistence, and no deputy collector, clerk, messenger, or other employee shall be paid at a rate of compensation higher than the rate now being paid for the same or similar work in the Internal Revenue Service. In the office of the Commissioner of Internal Revenue at Washing- ton, District of Columbia there shall be appointed by the Commis- sioner of Internal Revenue, with the approval of the Secretary of the Treasury one additional deputy commissioner, at a salary of $4,000 per annum; two heads of divisions, whose compensation shall not exceed $2,500 per annum; and such other clerks, messengers, and employees, and to rent such quarters and to purchase such supplies as may be necessary: Provided, That for a period of two years from and after the passage of this Act the force of agents, deputy collectors, inspectors, and other employees not including the clerical force below the grade of chief of division employed in the Bureau of Internal Revenue in the city of Washington, District of Columbia authorized by this section of this Act shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, under such rules and regulations as may be fixed by the Secretary of the Treasury to insure faithful and competent service, and with such compensation as the Commissioner of Internal Revenue may fix, with | |
| Federal Income Taxes | Fri Jul 13, 2007 10:35 pm |
| I've followed the Cryer trial and attended it in
its entirity and now come here to read many of the comments and must say
that the diversity of views about the federal income tax scheme exhibits a
clear point for all of us to consider. That point is... virtually no one in this great nation has ever made a serious effort to research the federal laws associated with the income tax. Tommy Cryer did! Conveniently within one's grasp, Title 26 (the Internal Revenue Code) is online for free at Cornell Law School's website... go to google and search with the keywords Title 26 and Cornell Law and it should be easy to find. Now... look in the definitions sections Title 26 3401, 3121 and 7701 for the definition of terms that are exclusive to Title 26. Who in this forum needs the federal government to define the definition of the United States in Title 26? Raise your hand. Well, knowing the definition of the Code's words and terms are crucial elements one will need to know in order to fully understand the misapplication of the laws by the IRS. Focus your attention on three major areas... Who is made liable for the tax? What is the definition of income (hint: it's NOT defined anywhere in the Internal Revenue Code)? What items of wages, salary and income are TAXABLE? You may be shocked to learn that some things you always believed about Congress' power to tax ane simply not true. Do a google on 'Truth Attack' for an introduction into the tax honesty movement on the internet. | |
| Reader Comment | Fri Jul 13, 2007 6:50 pm |
| and the world as we knew it 40 years ago had the blacks drinking from separate water fountains, entering establishments through a separate door and standing in the back of the bus just because that was the way it had always been done. It wasnt until they rose up in numbers and demanded that the law be followed, that change came about and when enough of the tax burdened free people of this country do the same, we might get the courts to follow the law where the IRS is concerned. | |
| Reader Comment | Fri Jul 13, 2007 4:28 pm |
| Go back and read what "MAC" wrote. That is what
actually happened. All of this other stuff about proving taxes were
illegal is all false. "MAC" is the obviously the only person who actually knows what happened in the case. The jury didn't even hear the argument that taxes are illegal. It's public record... go check it out. | |
| Reader Comment | Fri Jul 13, 2007 4:26 pm |
| Anonnn, It's not that I don't like the 20%. The problem is that the 20% puts a hole in your credibility because what you claimed to be in that 20% was wrong. You call me lazy yet you didn't even do any of the research yourself. You plagiarized (look the word up) the research of another. Why don't you take just one of those remaining cases and paste the relevant parts of it? If those rulings say what the real author claims, then you should be able to do that with no problem. You can even pick your case. I'm not an expert on this subject but it's become very obvious that you don't know what you are talking about. | |
Miss a day. Miss a lot. Get all the who, what, when and where delivered to your home.
Sign up today for 7-day delivery of The Times and get a FREE gift. Click here to start your subscription.
©The Times
July 13, 2007
Printer-friendly
version Partners: Jobs: CareerBuilder.com
Cars: Cars.com
Apartments: Apartments.com
Shopping: ShopLocal.com
The Daily Advertiser | The Town Talk | The News Star | The Daily WorldCopyright ©2007 The Times. All rights reserved. Users of this site agree to
the Terms of Service and Privacy Policy/Your California
Privacy Rights (Terms updated March 2007).
The Daily Advertiser | The Town Talk | The News Star | The Daily World
Copyright ©2007 The Times. All rights reserved. Users of this site agree to
the Terms of Service and Privacy Policy/Your California
Privacy Rights (Terms updated March 2007).
Send us your questions and
comments.