                          THE FIFTH AMENDMENT
                                  or
         WHY FILING AN INCOME TAX RETURN CAN NOT BE COMPULSORY

     "Self-incrimination" has nothing to do with your Fifth Amendment
right.  As a matter of fact, self-incrimination is not even mentioned
in the amendment, which declares that "no person...be compelled in any
criminal case to be a witness against himself."

     So the amendment states that you cannot be compelled to be a
witness and give information about yourself, WHETHER OR NOT SUCH
INFORMATION IS INCRIMINATING.

     This means that under no circumstances can the government require
you to provide it with information which it can use against you for an
alleged violation of a civil or criminal statute.  (Although the Fifth
Amendment mentions only "criminal matters," the Supreme Court, in
McCarthy Vs Arndstein, ruled that the Fifth Amendment "applies alike
to criminal and civil proceedings.")

     What does this have to do with your tax return?  IT IS PRECISELY
THE FIFTH AMENDMENT THAT BARS THE FEDERAL GOVERNMENT FROM REQUIRING
YOU TO FILE A TAX RETURN, since any information on a tax return can be
used against you.

     This fact was clearly recognized by a United States Court of
Appeals in 1926, in the case of Sullivan Vs. United States, as
follows:

         "There can be no question that one who files a return under
         is a witness within the meaning of the amendment."

In 1976, the United States Supreme Court reiterated this when it held
in Garner Vs. United States:

         "The information revealed in the preparation and filing of an
         income tax return is, for Fifth Amendment analysis, the
         testimony of a "witness" as that term is used herein."

But, since tax returns CAN be used against you, they CAN NOT be
required.

It is only because the information on a tax return is considered to
have been given VOLUNTARILY that the government can use it against
individuals in criminal and civil cases.  This then, is proof that the
information you give on your tax return is voluntary.

CAN THE GOVERNMENT EVER REQUIRE YOU TO BE A WITNESS AGAINST YOURSELF?

NO!!!!

         "The Fifth Amendment provision that the individual cannot be
         compelled to be a witness against himself cannot be
         abridged."
                           (Supreme Court "Miranda" decision)


Congress CAN NOT pass a law, tax, or otherwise, that infringes upon
your Fifth Amendment right.

In the Miranda decision, the Supreme Court went on to say:

         "Where rights secured by the Constitution are involved, there
         can be no rule-making or legislation which would abrogate
         them."

     1)  The Fifth Amendment states that the government can not
         require anyone to be a witness against himself;

     2)  The Supreme Court has ruled that those who file tax returns
         are witnesses against themselves.

     3)  Congress can make no law abridging a constitutional right.


     DO YOU STILL BELIEVE THAT FILING TAX RETURN IS REQUIRED?????
