Main menu

The Disappearing Cross-Reference

(originally launched into cyberspace on 02/23/2003)

Dear List Subscriber,

Enough people have asked "where did the cross reference from 61 to 861 go?"
that I might as well send this to the whole list. If you go to Congress'
web site ( ) and look up 26 USC § 61, you will NOT
find the cross-reference to 861 anymore. See my message below about this.


Larken Rose
This email address is being protected from spambots. You need JavaScript enabled to view it.


All the editorially-supplied cross-references (including the one from 61 to
861) were REMOVED in 2001 from the Government Printing Office version of the
Code (though they still appear in the USCA and USCS printings of the Code).
Here is a web site with an old enough version that the cross-reference still

(Go to the bottom and click on the "cross references" link.)

In addition, here are scans of the cross-reference from 61 to 861 in the
USC, USCA and USCS printings of the Code prior to 2001:

I hope that helps.


Archived Page

(originally launched into cyberspace on 02/23/2003)

Dear List Subscriber,

A couple more things about the disappearing cross-reference:

1) First, it appears you can download the entire 2000 Code (which includes
the cross-reference under 61) from the archived page found here:

(It's a pretty huge file, but it's there.)

2) As much as I like accusing the feds of deception, in this case I can't.
They didn't just remove the reference from 61 to 861; they removed ALL the
editorially-supplied cross-references in the whole Code. (I'm not sure

3) Some have asked about the legal significance of the disappearance of the
cross reference. There is none. Such cross-references are not the law
anyway (26 USC § 7806(b)). Why it was not legally binding, it was
nonetheless an interesting "pointer," no doubt put in by people who knew the
history of the sections. (In 1939 there WAS such a cross-reference in the
law itself, at Section 22(g).)

The 861 evidence doesn't rely on that cross-reference, though it does give a
bit more supporting evidence.

Larken Rose
This email address is being protected from spambots. You need JavaScript enabled to view it.

Party in Ogden, April 15th

(originally launched into cyberspace on 02/19/2003)

Dear List Subscriber,

Many of you who have been so evil as to mention the unspeakable section of
the law (861) to the IRS know that they like to send all such cases to
Ogden, Utah, where they have their special unit for dealing with "frivolous"
arguments. (I'm not sure exactly what is special about them, since mostly
what they do is send out the same worthless form letters that any other
office could send.)

To get to the point, I want to have a party on their doorstep on April 15th.
However, I only think it would be worth it if we can get a decent turn-out.
Going to Utah would be a significant hardship for a lot of people (including
me), and I wouldn't bother doing it if three people will show up. However,
if we could get 200 (just to throw out a random number), I think it would be
worth it. I believe we can get local media attention if we can do this.
We'd hype it a bit, let the Ogden office know we'll be there, and that we
expect answers to three or four questions. (Actually, we probably expect
evasions, but that's okay.)

If this happens, it has to be a focused, organized endeavor. It can't be a
general whining party, or a legal argument free-for-all. It has to be one
message, or it will be counter-productive. But before we plan any more
about it, I want to know if we can get a couple hundred people to agree to
go. (Of course, I'd prefer more than that.) This will either be a
worthwhile endeavor because a lot of people decide to make it happen,
regardless of the inconvenience of getting there, getting out of work for
the day, etc., or it won't be worth doing.

Several other interesting things will be happening before then, but in the
next couple weeks I'll decide whether to go ahead with the Ogden party plan
or not, based on how many people tell me they can and will be there.


Larken Rose
This email address is being protected from spambots. You need JavaScript enabled to view it.

IRS/Ogden, Utah

(originally launched into cyberspace on 02/19/2003)

Dear List Subscriber,

From the initial response to the idea of a party outside the Ogden, Utah
offices of the IRS, it looks like it will probably happen. Today more than
50 people told me they were pretty sure they could make it, and more sounded
hopeful but not so sure. So we'll go ahead with planning it, but I will
stick to my arbitrary number of 200: if 200 people don't commit, I won't
bother. We have two months to get a decent showing, which shouldn't be too

However, I want to make it clear up front what I do want this to be, and
what I DON'T want it to be. Again, this "propaganda war" is as much about
human psychology as it is about law. The "punchline" here (that most of us
don't owe federal income taxes) sounds looney to most people. We have to do
everything we can to overcome that, and do NOTHING to reinforce the
impression that we're fringe nutcases.

If what I describe below isn't what you want to do, that's fine. We'll do
our thing, and you do yours. But the LAST thing I want at this "party" is
to give the media and the IRS something to "spin" to make us look like
clueless fruitcakes (which is no doubt what they will EXPECT us to be), or
like whiny law-breakers.

This is NOT a "protest" of any law, or an opportunity to whine about tax
rates, or propose some alternative tax system, or rant about every
imaginable theory about the tax, etc. There has to be ONE message and one
mission there. If that message isn't for you, then this event isn't for

The Message:

The IRS breaks the law dozens of ways every day, and it's perfectly
justifiable to complain about all such violations. But to keep the message
understandable to the public, the press, etc., we have to make it painfully
simple. Our goal is to make them state their OWN POSITION on a few points
about how one should determine his taxable income. (We'll be sure to have a
copy of their "Mission Statement," as well as 26 CFR § 601.501(c), both of
which indicate they should be more than happy to help us understand what the
law requires of us.)

That is the WHOLE point, and the ONLY point of this event: to address what
the LAW says about which income is taxable. The endeavor will be designed
so that you do NOT need to agree with or even understand the 861 evidence.
You should understand the QUESTIONS, and you should think that the
government ought to be able to explain what their own regulations say.
That's about the only "requirement" for being there.


There is still plenty of time to plan the specifics, but here are a few
things that come to mind about how we should do this:

1) We are going to tell them in advance what we will be doing, and tell them
what we will be asking (and tell them we will be bringing the media with
us). This won't be an ambush. It will be pretty much like the
letter-writing campaigns, only instead of waiting for a response, we will
tell them when we want answers by, and we will be SHOWING UP at their
offices to get those answers.

2) We will have with us several attorneys, CPAs, etc., in case the media or
the IRS wants to pull the old "we suggest you consult a credentialled tax
professional." "Since you mention it, we DID, and they agreed with us."
(That alone carries a lot of power with the "expert"-following mentality
that a lot of people have.)

3) We will have "press kits" that even reporters can understand. It is
imperative that we NOT have the crowd yammering to the press about the 16th
Amendment, the "voluntary" thing, etc., etc. We have to avoid saying
ANYTHING the IRS (and the media) can use to distract from the real issue.

4) I don't plan to march around with a grumpy face all day, looking like a
bunch of malcontents. Let's have fun. While we're hanging around on their
doorstep, and inbetween going inside to visit them, handing out videos and
flyers, we might as well have a few talks. A complete "in-your-face"
approach, but done politely and intelligently, WILL get some media
attention. No, I don't expect the media to be on our side (of course), but
we don't really need them to be.

I'll give more details about the plan in the coming months, and figure out
ways for people to plan their travel, lodging (if necessary), and other
logistical challenges.

Why Ogden?:

As some of you know from experience, if you even MENTION "861" to the IRS,
suddenly you will start getting letters (illegal, threatening letters) from
the Ogden, Utah office, with one of a few names on them: Dennis Paiz, Dennis
Parizek, Richard Creamer, and a couple others. They have a special team
there specifically for the purpose of DENYING DUE PROCESS to anyone who
mentions the 861 evidence. They will try to deny meetings, threaten
"frivolous return" fines, skip all the way to Notice of Deficiency and then
collections without any Examination or Appeals hearings, as well as throwing
in the usual accusations, insults, evasions and threats.

I am convinced that one of the main reasons that so many "861" cases end up
in Ogden, and the reason they try NOT to send them back to local offices
(even though the law REQUIRES it), is because they want to isolate most IRS
employees from the 861 evidence. They want to whisk all the 861 cases to a
special office, so their 90,000 paper-pushers across the country aren't
exposed to the issue. (Who knows what could happen if IRS employees
actually LOOKED at their own regulations... heaven forbid.)

They know darn well that (unless you live near Ogden) as long as the Ogden
office has the case, you will never get anything resembling due process.
You will get irrelevant form letters that insult you for quoting their own
regulations, and then other form letters threatening collection actions. In
short, the American Gestapo lives in the Ogden, Utah offices of the IRS.
Let's pay them a visit, shall we?

I want Dennis Paiz, or Parizek, or whatever his real name is, to be in his
office, with a couple HUNDRED people asking to talk to him. By the way, I
plan to be there when he shows up at work, and when he leaves. (Somehow it
wouldn't surprise me if he called in "sick.") And there are plenty of
others who have some answering to do.

I often invite people to go to things they might enjoy. I don't think I've
ever told people "BE AT THIS EVENT!" But this time is different. If you
can possibly get to Ogden on April 15th, please DO IT. You know how alone
and helpless you USUALLY feel dealing with the IRS: little old you against
the all-powerful, all-nasty IRS. Well let's change the numbers a bit, have
some fun, and let the real law-breakers feel the heat for a change.


Larken Rose
This email address is being protected from spambots. You need JavaScript enabled to view it.

Neither wind, nor sleet, nor snow...

(originally launched into cyberspace on 02/17/2003)

Dear List Subscriber,

After this area (eastern Pennsylvania) got buried in a couple feet of snow
today, a few of you wondered if the talk is still on for tomorrow (Tuesday)
night. Yep. It is.

It will happen on the second floor of the Philadelphia Inquirer building in
West Conshohocken (the address is 800 River Road). The doors open at 7:30
p.m. and the talk will start around 8:00. It's free, and open to the
public. I'll even have a few copies of "Theft By Deception" to give away
(but not to sell).

If you can convince someone who isn't familiar with the issue to come along,
please do. Again, I'll try to make it interesting and relatively painless
to those who understand the issue AND those who don't.

Here are somewhat improved driving directions to the place:

From 76 take the Conshohocken exit.
Go right at the light off the ramp towards Conshohocken.
At the next light, make a left (River Rd/ Rt 23)
Proceed for a couple of miles. Go over railroad tracks.
After going through the intersection of Rt 320, look for the green lighted
tower of the Inquirer Building on the right.

Hope to see a bunch of you there... dragging your friends, relations, tax
preparers, etc. along with you, kicking and screaming all the way.


Larken Rose
This email address is being protected from spambots. You need JavaScript enabled to view it.

Tuesday Talk

(originally launched into cyberspace on 02/16/2003)

Dear List Subscriber,

Well, I'm finally getting around to giving the details about my talk on
Tuesday. (Hey, at least I got to it before it actually happened... just

This Tuesday evening (February 18th), beginning at 7:30 p.m., I will be
giving a talk at the Philadelphia Inquirer building at 800 River Road (Route
23) in West Conshohocken, Pennsylvania. It is being put on by the
Montgomery County Libertarian Committee, but it is open to the public (and
admission is free). It will be held in the public meeting room, which is on
the second floor. Driving directions--assuming enough snow has been removed
by Tuesday that you can find a road--are included at the bottom of this

As you could probably guess, the talk will be about the income tax
deception. (In case you're wondering, this is NOT a showing of "Theft By
Deception.") I hope the talk will be interesting both to those who know
nothing about the 861 evidence and to those already familiar with it. Hope
to see you--and anyone you can forcibly drag along--there.


Larken Rose
This email address is being protected from spambots. You need JavaScript enabled to view it.

Driving directions:

From either the Schuylkill Expressway (I-76) or the Blue Route (I-476) take
the Conshohocken Exit. Follow the signs for Route 23. Take Rt. 23 West for
approximately 2 miles (Rt. 23 becomes River Rd.). The Philadelphia Inquirer
Building is on your right just past the traffic light at Rt. 320. Turn right
into the visitors' entrance (small sign), and the main lobby entrance is to
your left (look for the green lights).