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Show November 5, 1971 The UTAH INDEPENDENT Page 7 Taxpayers Suit Against IRS Both Victory and Loss courage to stand for their Belnap had waived his constitutional immunities under the Fifth Amendment by permitting the IRS to use his records to make an audit. Belnap had brought suit to force the IRS to return the copies they had made of his private records. He claimed that the IRS agent did not inform Wayne F. Belnap them have your records. You don't have to give them any him of his information. You dont even have to open your mouth. This puts them (the IRS) in the position of having to find evidence outside your records to prove that you owe a tax, said Judge Ritter. (Judge Ritter's statement is paraphrased here. The official transcript of the hearing is n ot yet constitutional right to withhold the records, and furthermore that the IRS was never given permission to copy his private records. You waived your constitutional rights under the Fifth Amendment when you gave up your records to the IRS, Judge Ritter informed Belnap. You should have refused to let available.) Asked for his opinion about the judge's decision, Belnap said, travel for less . . . PASSPORT AIR TRAVEL CLUB Utahs Only Air Travel Club ENJOY DISNEYLAND os a member ys Round-tri- p 4-5- -6 flight cost, deluxe hotel, admission and tickets to Disneyland, all ground transfers. Also Special Rates 60 for Children BANFF, CANADA Round-Tri- p Flight Cost MAZATLAN, MEXICO Round-Tri- p Flight Cost JOIN UTAH'S MOST PROGRESSIVE TRAVEL CLUB. CALL OB WRITE FOR FREE BROCHURES. M3 002S50SGB QQ GbsflSDfE HHQOilXinsDCSilSn & the average citizen to be conversant enough with the IRS code to know what his must inform him of his constitutional rights are when he is confronted by an IRS agent with the threat of being put in jail? Asked whether he intends to appeal Judge Ritters dismissal order, Belnap said, Im not sure yet. I want to study the transcript constitutional rights, that he doesnt have to say anything, and that he has the right to call an attorney. The IRS doesnt inform the citizen of his rights when they want to make an audit. Yet, if the citizen refuses to let the IRS have access to his records, under the IRS code he is guilty of a crime ' of the hearing. will say, however, that Im more determined than ever to fight to by both punishable and fine. In other imprisonment win. Stating that he wants to see the Internal Revenue Service and other agencies obey the law of meanin g the Constitution, Loran D. Herbert, Centerville, Utah businessman, refused to yield his records to an auditor of the Utah State Tax Commission who appeared at Mr. Herberts place of business today to make an audit of records to determine personal property tax. In seeking Mr. Herberts records, Boyd Gardiner, field agent of the Utah State Tax Commission, referred to a letter previously sent Mr. Herbert which listed the records needed to make the audit. Among the records listed were cost of supplies 'on hand, breakdowns of inventory as of January 1, sales records, ledgers and other asset records which itemize all fixed assets by original cost. Upon being told by Mr. Gardiner that he would need the items listed in the letter, Mr. Herbert stated, I would like to state at this time in regard to this letter that-- dont desire to yield up my constitutional rights. Mr. Gardiner informed Mr. Herbert that if he didnt intend to cooperate by producing the things listed in the letter, Mr. Herbert would have to talk to higher authority. We have tyranny here in the United States, Mr. Herbert told Mr. . Loran and Gardiner, its being performed under the guise of taxation." Mr. Herbert also refused access of the State Tax Commission to the records of his bookkeeper, informing Mr. Gardiner that the bookkeeper had assured him that all personal property tax accounting was in order. Later, Mr. Herbert informed this paper that the Fourth Amendment to the U.S. Constitution guarantees a person the right to be secure in his papers, person, and property and Herbert informed a taxpayer who had surrendered his records to the. IRS. that he had waived his constitutional rights under the Fifth Amendment. According to Mr. Herbert, Judge Ritter told the taxpayer that a person does not have to surrender his records to the IRS. and neither does he have to give the IRS any. information when asked to produce his records. A few weeks prior, Mr. Herbert refused to let the IRS have . access to his records when they attempted to obtain payroll in. formation on one of Mr. that the Fifth Amendment protects THIS IS THE PLACE a Herberts employees whom they citizen against were auditing. Mr. Herbert stated that at that time he was served a He cited court cases upholding his position in which the IRS had been ruled summons by the two IRS. agents on an IRS summons form. The summons was illegal, Mr. Herbert said, because it was not issued by any court of law. Therefore, I told the IRS agents I would refuse to obey it. against where citizens had stood & it I:') I Another Taxpayer Refuses Records to IRS and State of Utah the land, AS A MEMBER OF June Belnap argued. Asked later what he meant by this, Belnap said, When a criminal is arrested, he is entitled to receive the Miranda Warning. The arresting officer those who are willing to heed Judge Ritters words and have the constitutional rights by refusing the IRS access to their records should they want to make an audit. In arguing his case before the court in pretrial hearing, Belnap stated that the IRS code amounts to criminal law because of the nature of the penalties it invokes upon those citizens who attempt to protect their constitutional rights. Therefore, I should be given the same right and words, a citizen is guilty of a crime under the IRS code if he stands up for his constitutional rights. How can the courts expect under the protection Constitution as a criminal, As far as my personal case is. concerned, I lost this round but in doing so gained a great victory for Chief Judge Willis W. Ritter of the United States District Court for Utah, acting October 22 on a suit brought against the Internal Revenue Service by Wayne F. Bel nap, a Salt Lake businessman, dismissed the suit and stated that FOR AUTO SUPPPLIES on their constitutional grounds by refusing to surrender their records. He also cited a recent case heard by U.S. District Judge Willis Ritter in which the judge i CLINTONS S PHONE f 322-161- 1 STORE HOURS 9 A.M. TO 6 P.M. DAILY SALT LAKE CITY, UTAH 84111 905 So. State 'A A SELECTION OF HEALTH FLOURS A BAKED GOODS VITAMINS 529 So. 500 West - MINERALS Bountiful Just Off Bountiful Exit of r.H L.i C", SHOP WHEAT 295-340- 5 -1 5 |