Beyond a Reasonable DoubtWill Kesler 2. Mens Rea, or guilty mind, is a central feature of criminal law. Criminal liability generally requires not only causing a prohibited harm or evil . . . but also a particular state of mind, an act done with bad purpose or evil intent. Therefore, it is essential to substantiate my intent for not filing, which is to: 4. The Fifth Amendment states No person shall be compelled in any criminal case to be a witness against himself. The landmark case regarding the Fifth Amendment and income tax is Sullivan v. U.S. [274 U.S. 259]. Sullivan Took the Fifth, I refuse to file on the ground that I may tend to incriminate myself. The Supreme Court ruled that if Sullivan wished to Take the Fifth he first had to file. However, Taking the Fifth is absolutely, fundamentally different than our constitutional right not to be a witness against oneself. The former is a privilege, used primarily if subpoenaed in anothers trial, the latter is a right guaranteed by our Constitution. Sullivan was required to file because he erred and claimed a privilege instead of insisting on his right. We supposedly have to file because Sullivan had to. Our government is exploiting our confusion of right v. privilege to subvert the Constitution and force us to file. 5. In Boyd v. U.S. [116 U.S. 616] the Supreme Court ruled A taxpayer may refuse to exhibit his/her books and records for examination on the grounds that compelling him/her to do so might violate his/her right under the Fifth Amendment and constitute an illegal search and seizure under the Fourth Amendment. 6. The title of Section 6012 of the IRC proclaims Persons required to make returns of income. 7. The IRC defines a withholding agent at IRC 7701(a) as only required to deduct and withhold income tax from nonresident aliens and foreign corporations. Therefore, no law requires withholding income tax from citizens living in America. Also, every year millions of citizens pay estimated income tax while their exemption is hidden deep in the IRC. Title 26, Subtitle f, Chapter 68, Subchapter A, Part 1, Section 6654 of the IRC states Failure by individual to pay estimated income tax (e) Exceptions (2c) If the individual was a citizen or resident of the United States throughout the preceding year. 8. In fact, the IRS has insisted for decades that filing a return and paying income tax is based on voluntary compliance. In 1971 the 1040 booklet declared Each year American taxpayers voluntarily file their tax returns and make a special effort to pay the taxes they owe. The 1980 1040 booklet stated The primary task of the IRS is to collect taxes under a voluntary compliance system. Websters defines voluntary as something done of ones own free will, without legal obligation. 9. In 1953 Dwight E. Avis, then Director of the Alcohol and Tobacco Division of the IRS, testified under oath, before Congress, that Your income tax is 100% voluntary tax and your liquor tax is 100% enforced tax. Now the situation is as different as night and day. [Hearings: Internal Revenue Investigation] 10. The Supreme Court ruled in Cheek v. U.S. [498 U.S. 192] that in relationship to income tax, A good faith misunderstanding of the law or a good-faith belief that one is not violating the law negates willfulness, whether or not the claimed belief or misunderstanding is objectively reasonable. 11. While this treatise proves, beyond a reasonable doubt, that I am not required to file, the Supreme Court has ruled, thus it is a law of this land, that I need not be legally correct. I need only possess a sincere belief. As I have revealed why, as my actions have proven, I have a good faith belief that I am not required to file, thus my failure to file is not willful. 12. Irwin Schiff is the godfather of the tax protester movement. Irwin changed my world view, as yours must change to comprehend this vast treachery. Hes 86 years old and has been locked in a small cell for a long time. The IRS held his Motion to Dismiss for over a year, then released it mere hours before his verdict, ruling that Irwins arguments were frivolous. For proof there is no legal requirement to file go to:Beyond a Reasonable Doubt, Will Kesler, selfnews Post Will Kesler is an anti-income tax activist living in Aspen/Snowmass, Colorado 