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Show = ‘The Salt Lake Tribune UTAH/OBITUARIES 9 B7 Sunday, October12, 2003 BRSgettingits fair share offrivolous tax evasions ero tax theory”: Some izensjust don’t feel the tem is legal orjustified By PAMELA MANSON TheSalt Lake Tribune LaMar Lister claims the Innal Revenue Service has no thority to collect taxes from m. The Parowan man also connds that filing a tax return ould violate his Fifth Amendent right against selfcrimination. And he says only rporate activities, not wages, e taxable. His arguments got nowhere ith the 10th U.S. Circuit Court f Appeals, where the judges have heard it all before. The ourt last week upheld the assmentof $1,000 in fines by the RS against Lister for filing frivblous returns. The Utahn joins the ranks of itizens across the nation who not only failed to convince the ourts that they owe no taxes, but also were penalized for delaying payment by raising discredited and unfounded arguments to support their position. “Because the majority of Americans do file returns and for the benefit of honest taxpayers, we want to makesure everyone files and pays their fair share,” said Mercedes Manzur, an IRS special agent and public information officer in Las Vegas who was not involved in the warn taxpayers of the consequences of adopting frivolous arguments or failing to send in a return. Manzur said some taxpayers make honest mistakes in filling out their forms or misunderstand the law, but those who just refuse to pay can be liable for civil or criminal sanctions. Taxpayers can be fined $500 for filing a frivolous, or protest, incometax return. Misusing the courts can bring a penalty of up to $25,000 if a taxpayerinstitutes a proceeding challenging a tax assessment primarily for delay, takes a frivolous position or un- reasonably fails to pursue administrative remedies to settle a dispute. A non-payer found guilty of tax evasion can end up behind bars, with a punishmentof upto 5 years in prison and a $250,000 fine for individuals and $500,000 fine for corporations. Lister used some of the more popular challenges to the income tax when hefiled returns for 1991 through 1995 and for 1998, according to U.S. Department of Justice motions in his case. In the 1991 to 1995 forms, which he voluntary. @ Wages are not income. @ The taxpayer is not a “citizen” of the United States and, therefore, is not subject to taxes. @ Taxpayers can refuse to pay income taxes on religious grounds. @ Taxpayers do not have to file returns or provide financial information because of the Fifth Amendment protection against self-incrimination. @ The 16th Amendment authorizing Congress to collect taxes was not properly ratified. @ Black citizens can claim a special tax credit as reparationsfor slavery and other oppressive treatment. @ The only “employees” subject to federal income tax are employees of the federal government. Source: internal Revenue Service wages for 1998, but still insisted taxes where there’s a law saying I have to pay,” he said. Lister wasn’t the first to resist paying taxes, according to the IRS. “Unscrupulous employed frivolous arguments concerning the legality of the in- constitutional rights fell short at been waging battle for almost a the 10th Circuit. come tax as pretexts to enrich themselves or evade their taxes,” the agency says on its Website. “Their motivation is usually monetary, not some legitimate purpose or belief.” Manzur said an adage is true i stance, the IRS continues to get “zero tax theory” returns indicating that the filer owes nothing. Since those anti-tax efforts began increasing in recent years, the agency has been trying to Lister, a retired carpenter who also must come up with back taxes and interest, agreed that he’s not immuneto paying taxes. However, he said the IRS must cite the exact statute that makes his income taxable and plications of monia, Born May |, 1923 to Howard and Myrtle White Ayers in Rothbury, Ml. Served with the U.S.N. in the Pacific Theatre during World War Il. Wos a member of the American Legion, Salt Lake City, UT. He was a line driver for 1.M.L. Freight Inc. more than 30 years until his retirement. Married Nellie Christiansen, later divorced. Married Thelma Feragen Core; later divorced. He is survived by his children, Robert D. Ayers, Jean Levanduski, Kentwood, wmonia and a fight with cancer. is family was at his side. He was born Dec 11, 1922 in Price Salmon, ID to George A. and Oma Radmall Smith. She married Raymond Anderton Nov 30, 1957, and later sealed in the Jordan River Temple Oct 11, 1993. They reared four children. They were also parents to many foster children. Peggy enjoyed dancing, crocheting, iaitting, and loved % sketch. had a competitive spirit. She was a very giving person, and had a big heart. She cared about everyone with whom she came in contact and lovedlife. She is survived by her children, Scott, Craig, Gina (Oougias) Neilson, Troy; seven grandchildren; three reat-grandchildren, and sisters, Paricia Cooper, Marilyn (George) Slack. Preceded in death by her husbend; parents; and brother, Stephen L. Smith. Graveside services Thurs. Oct 16, 12 noon Redwood Memorial Cemetery, 6500 S. Redwood Rd. Viewing Wed. 6-8 p.m. and one hour prior to services at Redwood Memorial Mortu- MI, Christie Monsen (Robert G.), West Jordan, UT; many loving grandchildren and great-grandchildren; sister, Lou Cox (Woody), Muskegon, MI; and a large extended family. Preceded in death by his parents; sister, Violet Culver; and brother, Ezra Thompson. He was the loving companion and caregiver to Carole Holt for many yn until her, passing. A special anks to Carole's family members for their support. Through his years some of his greatest joy came from fishing, hunting, and enjoying the great outdoors with many close ag | members and friends. He always had a great story to tell and his joyous laughter was known by ail. He wasn t just known by Walt, he was Dad, Pops, Unc and Gramps fo everyone. Services to be Tues. Oct 14, 2003 Jenkins-Soffe Mortuary, 4760 S. State St, Murray. Viewing one hour prior. Friends and family may call Mon. Oct 13, 2003, 6-8 p.m. for a viewing, Jenkins-Soffe Mortuary, Murray. Interment, Redwood Memorial Estates. Abe Boyle Patrick William 1913~1002 Ashton 2/ 2/54 ~ 10/ 8/03 when it comes to don’t-pay-taxes promotions: “If it sounds too good to be true,it is.” Information about frivolous returns and nonfiler enforcement can be found at http://www.treas.gov/irs/ci/ index.htm. pmanson@sltrib.com BEAVER, UT: Abe Boyle, 90, away Oct. 9, 2003 at the Just after midnight on October 8, Pat Ashton left this world and moved on to a more peaceful one. Pat strug- gled with a difficult and painful ill- ness for the last year of his life. Born in Provo, Utah on Feb 2, 1954 to Pete and Eleanor Ashton, Pat was a ere of Provo High School and e University of Utah. Pat will be remembered by many as cheer to many, often going above and beyond the call of to maintain and nurture his many friendships. You could always count on Pat for iration. Whether he wos ak shovider to lean on or sharing a My happy. Jough, Pat was affectionately called “Dad” by dozens of friends. For anyone that truly knew Pat, he was the pillar of strength and sound counsel in their lives. He fook greot pride in his updoted Rolodex new and old friends. For Pat, staying in touch was the most important element to being a true friend. Pat worked with his father at the — cor dealership and later assumed responsibility for the family business. Just out of college he moved to Texas where he worked as the na- tional sales director for Success Moti- vation International. Pat served his community in —_ ways and took special pride in his board member of the Utah Aids Foundation. He was always the eternal optimist. He was self-motivated and hi pe inspired others. Pat set goals and accomplished them. Pat loved sports of all kinds from the slopes of Snowbird where he worked os c ski instructor during his college days to the swimming pools of Provo High. No matter the mountain, Pat wos alwoys the ski tour guide. b Whether — ssed aver Valley Long Term Care Center. He was born June 15, 1913 in Beaver, Utah to William Taylor and Julia ore than 950 students performed at the LDS Tabernacie as part of the Grand Festival Concert, which ludes the Utah Music Educator’s Association (UMEA) All-State Band, Choir and Orchestra. Hours of diligent practice, pndsomely Saturday night for arly a thousand serious Utah Patience Merrill. “Just being able to play the music was fun.” Guest conductors are selected for their ability to bring the best musical qualities out of the students and inspire each one to contribute in a positive way to the success of the ensemble. Weber High School choir di- usic is alive and well in Utah's rector Scott Wood has been pre- blic schools. Proud parents, family memrs and teachers turned out en paring students for all-state for the past eleven years. “I go back with a bunchoffresh ideas to use asse for the annual Grand Fes- in my classroom, mybatteries fal All-State Band Choir and are charged and I have fun being hestra concert sponsored by with the kids,” said Wood. Director of the band, Colonel Utah Music Educator’s Assoation. Students from around Ye Saints” by Thomas Knox, a “March Revelation” by W. Paris Chambers and a grandiose rendition of Elsa’s Procession to the Cathedral from “Lohengrin” by Richard Wagner brought the band’s portion of the concert to conclusion. Edith A. Copley, director of choral studies at Northern Arizona University in Flagstaff, directed the choir. Singing to the accompaniment of a brass and percussion ensemble, the choir opened with Raiph Vaughan Williams’ fanfare selection, “O Clap Your Hands.” The powerful 20th century selection “Saul” by Egil Hoviand gave a dramatic impression. The choir, singing with ob- e State participate in a rigorous John R. Bourgeois, USMC (Ret.) was the 25th conductor of the dition process which began United States Marine Band “The body-swaying, Bt spring. Those who made the President's Own.” Like another Marine Band conductor, John Phillip Sousa. Bourgeois employed an economy of movement gospel song “Shout Glory” by Byron J. Smith. Utah State University orchestra director Sergio Bernal, a na tive of Colombia, directed the or- jut” received music to practice ing the summer. Weekend sive rehearsals with guest nductors prior to the concert participants busy. “We had get up at 4am. last week to ce our daughter to Riverton igh School for a rehearsal,” id Larry Brannun of Orem. “T didn’t notice the long hours st of the time,” said Timpview igh School COP trombonist, when directing the band. This did not seem to stifie the musician's musicality. “Marching Song of Democra- cy” by Percy Grainger featured intricate lines, carefully balanced and a rich bass enhanced bythe Tabernacle organ played by Bonnie Goodliffe. They followed with an arrangement ¢) “Come, Come mountains of Italy. His fellow "Army buddies” were among his most treas- ured friends and he stayed in contact with many through regular reunions and correspondence his entire life. Highly patriotic and civic minded, he served more than 50 years on numerous agricultural and water boards and committees. He enjoyed hunting, fishing, his grandsons, and joking around. He was a devoted husband, father, and randfather, and shared his sense of mor with everyone. Lyle only knew two kinds of people, friends and people he hadn't me? yet. He was a friend to everyone, no matter their religion, position, or the size of their wallet. Lyle wos LDS and his favorite of many callings was Nursing Home Coordinator for Sunday Services, where his friendly and loving personality brought joy to his elderly friends. Survived by his wife, Katie; son, Ross Shauna); daughter, Marie (Dave) wiles; brothers, Ted, Mox; three find a trail of behind Utoh Runnin Utes Morgan, Warby of Cedar City, Robert Jarvis of Draper, Debbie and Garth Browner of Minersvilie, Rick and Korianne Jarvis of Beaver, and Donald Atkin of Beaver. He has 31 ‘andchildren and 44 great grandiidren. He was prece in death by a son Mel Boyle, granddaughters, Cathy Norog Ora Maureen Hansen, and grandsons, Kirt Miller and Bobbie Hansen. Funeral services will be held on Erna Drechsel, 92, of Salt Lake City, UT, passed away peacefully on Thursday, Oct. 09, 2003 in Salt Lake City. Erna was born April 13, 1911 in Berlin, Germany to Hermann and Selma Aderhoid. On August 24, 1934, she married Gerhardt O. Drechsel in the Salt Lake LDS Tempte. Erna was loving known as p.m. at the Beaver LDS 3rd/4th Ward Chapel. Friends may poy their reon Sunday evening at the mm Utah Mortuary Beover from 7:00 p.m. to 8:30 p.m. and at the Church on Monday from 11:30 a.m. to 12:30 p.m. at the church. Interment will be in the Mountain View Cemetery under the direction of Southern Utah Mortuary of Beaver. immigrated alone to Salt Lake City. She was a resident of Salt Lake City, in the Pioneer Stake. Erno wos o seminary teacher ond served in all ouxiliories of the church. She was an ordinance worker in the Salt Lake sone for 18 years. She was a lover of church literature. She Monday, October 13, 2003 at 1:00 435-438-2201 Troy Jason Brundle 1966 ~ 2003 vious enjoyment, finished with a hand-clapping including “Ritual Dance of Fire” by Manuel de Falla, Capriccio Espagnol by Nikolay RimskyKorsakov and Malambe from “Estancia” by Alberto Ginastera. The full-bodied sound of the orchestra and excellent solos brought shouts of approval from the audience ond footballstadiums. Pot was a true “su- per-fan” to his beloved Utes, foliowing his teams from the tailgate to the 5, Utoh was also one of Pots true loves. He lowed showing off every family. Pats inspiration come from the spirit of Loke Powell, where he in the hearts of many deor friends. Pot s brightest joy and most spiendid accomplishment wos the life he built cond shored with his soul mote ond partner Kent Fiandro. Together they cregted o world thot was obun- dont, jo and filled with co love thot is rare. For neorly 20 yeors they lived their dream ¢ Our beloved son, husbond, father, brother, nephew, uncle, cousin, 4, 2003 in Lo Salle, tlinois. Born April 3, 1966 in Solt Loke City, UT fo Marilyn Bloomfield Kohananui ond Dovid Brundle. Troy brought great joy and happiness to our fives with his generous partnership ond in fhe hearts of many family and friends oll over the worid. in addition to his partner Kent Fian- Gro, Pat leaves behind his brother john ond his wife Neenc, his nieces and nephews, Ajiex. Tony and Sophic os well os his sisters-in-low Vickie, Valerie, jolene, Barbora, Renee, ond Gaytymn, and their fomilies. Pot olso build. And icter his love for the open rood drew him to truck driving for Dick Simon Trucking. Troy wos o iover of fishing. comping. ketchup sandwiches, and Ding ‘ Everything wos for his children. A loving father who cherished each one of his children, but will never hove the Gpportunity to hold his unborn child and grandchild. Oh how we will olf leaves behind his lovable girl, “Do- miss you, Troy. Your memory will be in tienc! love that Troy is survived by the love of nis lite, Lori; children, Brittany, Sovennah, kota” ond le”. The vuncondi- 'y © Labrador con cw ae © Seg eH ley © Pers ste. Pot is preceded in passing by his porents, his sister Jone, and his cherished Lobrodors: “Prince,” “Borris”. ond “Tucker.” Funerci services will be held on Mondoy, October 13. ot 11.00 am ot Cothedral Church of St. Mark- Episcopol, 233 £ 100 So. in Salt Lake City, Utoh. A trodifional woke celebrating the beovtifui life of Pat- rick William Ashton will be heid of the home he shores with Kent on Sundoy. October 12 of 6:00 p.m. at 3659 Milicreek Canyon Rood - Solt Loke City, Uteh fsend condolences ond see directions 6 www JAem com). he wore at in Hey of Howers, the family thanks ‘ow for your Kind donction to Red ie Gorden. 300 Wokoro Woy, Sct Loke City, 84108 or the Uton Aids Foundction, 1408 Sovth 11060 East, Salt Loxe City. 64105. Directors Evans & Early Morwory ~ o Dignity Memorio! provicer 1937 ~ 2003 chanical obility surfeced as he bvyilt cors and racing. He Glwoys hod o cor he wos restoring of G engine to re- built with Kent. Pot s deporture leaves Willie J. McMillin spirit and giving noture. At the young age of five his me- the Uinto Mountcigs in the cobin he G huge void in this rectors: The Holbrook Mortuory. ond his own bicycle. He grew into o skilled mechanic as he hod co passion for fost in Erno is survived by her doughters; Dolores (Edward) Huff, LoRve Alvin} Rencher, Janet (Helmut) Wenzel, Sandro Drechsel; 14 grandchildren and 37 great-grondchildren. She is preceded in deoth by her husbond Gerhardt; grandson, Hin Huff; porents, Hermann and Seima Aderhold; sister Gertrude Neumann; brother Fritz Aderhoid. Funeral services will be held on Tuesday, October 14, 2003, 12:00 noon at Edison Ward, 1401 West 700 South. Friends may call Monday evening, from 6:00 p.m. to 8:00 p.m., ct the Holbrook Mortuary, $5 South 2300 East, and at the church on friend, Troy J. Brundle, 37, Salt Lake City, Utah wos taken from us October with pas- sion. Pat s soul will no doubt reside had a beautiful voice and always sang to her children, ond gove them a Tuesday from 10:45 a.m. to 11:45 a.m. prior to the services. interment: Salt Lake City Cemetery. Funeral Di corner of fhe stote to friends and spent many weeks since it opened in 1963. The countiess memories of the sacred 1 "Trip to Loke Powell” will keep Pot s energy and spirit olive “Muzzie" to her family. At age 17 she great heritage of music. re was more visible basketball 1911 ~ 2003 He was a loving husband, father and randtather one of the things he told his family before passing away was: | con't thank rr and friends enough for all they have done for me and for what they have meant to me. He is survived by his wife Margaret of Beaver. Children, Pat Hansen of Orem, Peggy and Paul Mecham of y compers” Pat. Erna Drechsel watching all kinds of sports. _ on cage vse Final 4 in 1998. tah teens’ brilliance wowsaudience nse audition moments and eekends of rehearsing paid off He was a musician, teaching himseif to play the mandolin. He found great joy in sharing his musical talent and rought happiness fo countless others. He excelled at sports and earned All State High School honors in basketball and football and he helped lead Carbon High to the '41 State Football Championship Final. Lyle served in World War i in the US wey 10th Mountain Division, fighting in the aeons Boyle. He married Ora than in the stonds of the University of Liss Manure Mitien/The Salt Lake Tribune REVIEW Katie Bowles, Sept 18, 2001. Gunn August 1931 in Farmington, Utoh and she preceded him in on March 25, 1955. He then married Margaret Nowers April 1, 1963 in Las Vegas. Abe loved to hunt and fish and into the mountains. He enjoyed slopes or down slopes reat Scott” ot Snowbird, yor could always trailing The Salt Lake Tribune Bryner. He married his sweetie, CeCelia Jewkes, Nov 9, 1950, in the Manti LDS Temple. Lyle was a lifelong resident of Carbon County ond reared his family while living the simple life of a farmer and rancher. After his wife CeCelia passed away, 1999, he found special love ogory and married an, all of Price. Preceded in death by his porents; first wife, CeCelia; four brothers; and one baby sister. Services will be Tues. Oct 14, 2003, 11 a.m. Wellington LDS Stake Center. Viewing Mon. 7-9 p.m. or Tues. one hour prior to services at the church. Burial, Price City Cemetery. Directors, Fausett Mortuary. Donations ney be sent to 10th Mountain Division Foun dation, Inc., 133 S$. Yan Gordon St, Ste 200, Lakewood, CO 80228 the ultimate friend. With his joyful approach to life, Pat brought endless By Ropert COLEMAN to Junius Birch and Mary Ann — randsons; and special niece, Jackie Lister case. The federal government has said. PRICE --Lyle Bryce “Sookie” Bryner, 80, passed away Oct. 9, 2003 from promoters and their followers have long the fact that federal courts repeatedly have rejected that after a brave fight with an extended iliness. She was born Sept 25, 1939 in “I should have to only pay penalties against Lister, one for the performance of its constitu- Peggy returned to the arms of her beloved husband October 10, 2003, ory. the returns filed in 1996 and the other for the 1998 tax year form. , passed Walter L. Ayers, @ away October 10, 2083 du @ fo com- arguments that have been refuted by the courts: e@filing a return and paying taxes are he owed nothing. IRSofficials assessed two $500 tionally imposed duty to enforce the tax laws,” the appeals court Anderton sitions. Here are some of the more common His argumentthat the collection giving Congress the power “to lay and collect taxes on incomes” was improperly ratified. Despite "Sookie" Sweet Beloved Mother The IRS says some citizens refuse to pay neverhas. “There are more than suffi- “Gone Fishin’” eggy Ann Smith taxes or file returns based on frivolous po- filed in 1996, he claimed that he had no income and wasn’t liable to pay taxes. He listed $54,000 in cient standards in the Internal Revenue Code to guide the IRS in Lyle Bryce Bryner Arguments on paying taxes are nullified by courts of taxes by the IRS violates the separation of powers and his century with reluctant taxpayers whoclaim the 16th Amendment Walter L. Ayers ovr hearts forever Kim, Carson, Coyden, boby Brundle; stepchildren, Devon, Dovid Alien, Alexandria, jim, Jom, Dino, Caitlin; moter, Morilyn Kahononwi; friend ond fother, Poul Gercio; brothers, Ched (Janellj) Holl, jonothen Ko honanvi, Shane Brundle, Dovid Brundie jr.. Chuck Bonford; sisters, Danielie Kahononvi, Cindy Brundle, will be especiolly by sister, Leslie Johnson; Gods, Dovid Brundle, jeremiah Kohonanvi; mony nieces, nephews, ond cousins. He will be grecfly missed by tis cousin ond best friend, Doraiee Preceded in Gecth by co brother grandmc, uncle, ond cunt Services wii be Tves. 1 om. & dredge Word. 3219 S$ 300 £ Frjends moy coli Mon. 6-8 p.m. Neil © Donnell & Sons Mortuory, 372 £ 100 S. and one hour prior fo service: ot the church. interment. Murray City Cemetery, 5499 §. Vine St. in fieu of flowers, plecse moke donctions to "Dods ice Creom' in core of any Wells Fargo Bank in memory of Troy Willie Joe Mcmillin66, died Oct. 7, 2063 in Solt Loke City, Utah He wos born Feb. 1, 1937, in Stratford, Oklahoma to George C. ond Bertho Hormon McMillin He morried Shirley McLoughlin. Willie served o: co Chief Petty Officer in the United Stotes Coost Guord, retiring offer 20 yeors. He received mony commendations and owords for seorch and rescue efforts Survived by his wife Shirley and four dilidren; Coleen Cleoretond Koren Troester, Poyi Williom Bowen and Paulette Mohsouz. nine grandchi! Gren; Poul Edword, Troy Wiliam, Michelle, Jessie Corine. josie, Micole Astley. Robert and Richard, jr. and grect grandson, Devin W. Also sev eral nieces and nephews & memoric! service will be held ct o lojer dote. Funercl directors. O Donnell & Sons Mortuory See WEXT PAGE Neil |
