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[wserra]

indio Wrote:I'll take on some particular points!

Good. Before you: multiple posts, no answers (excluding the poster who verified the captcha problem with IE8), not even any law.

Quote:Let's start of with the issue of subject matter jurisdiction in regards to Crime. Crime is a tort/trespass against the public.

Actually no, it isn't. A trespass is in fact a tort, but crimes and torts are apples and Toyotas. If you disagree, please cite something that says a crime is a tort. Definition: "cite" means statute or case, something courts will recognize as authoritative.

Quote:Regardless of what you say , the gov't needs witnesses.

Too broad. "Needs witnesses" for what purpose? In reference to Stevens' "Beep" tape, the govt certainly doesn't need any witnesses to establish the legal conclusion that Beep is a "taxpayer". In order to establish a tax liability? The only witness the govt needs is an authenticating witness for business records: "Yes, those are records of Acme Corp's payroll department". Or, for that matter: "I have no idea if they're accurate, but those are official records of the IRS".

Don't believe me?

Second Circuit Wrote:With regard to the 1982 IRS transcript-a two-page summary purporting to describe all transactions concerning her tax liability for that year-Ms. Jones contends that the government should have produced her original 1982 tax return under Fed.R.Evid. 1002 and that the IRS witness who testified about the transcript was required either to verify its accuracy or to have been the compiler of the information. We disagree.
...
Fed.R.Evid. 803(8) allows public records and reports to be admitted into evidence when they concern matters upon which observation and reports by the particular government agency are required. By the very terms of the Rule, such a record need not be verified for accuracy by the witness and the witness need not be the person who compiled the information. Rather, the record or report is deemed admissible unless it appears untrustworthy. There is no such appearance of untrustworthiness in the present matter. The Magistrate Judge therefore properly admitted the 1982 tax transcript into evidence.

United States v. Jones, 958 F.2d 520 (2nd Cir. 1992).

indio Wrote:As you should know, statements by attorneys orally or in brief are not facts.

Certainly right.

Quote:Can there be a case without facts? Of course not.

But facts can be established in any manner the Federal Rules of Evidence (or, in a state case, state laws) permit, including by records.

Quote:Without facts there is no subject to have jurisdiction over.

Once again equating non-equals. "Jurisdiction" and "facts" are more apples and Toyotas. Every now and then, failure of proof of a fact required to establish jurisdiction - for example, an interstate connection in a Hobbs Act (extortion) prosecution - will mean that the court lacks jurisdiction. That's rare. In a typical state prosecution, the only jurisdictional fact is that the crime occurred in the state.

Quote:Failure to state a cause of action is lack of subject matter jurisdiction.

Citation? In fact, it isn't. Failure to state a cause of action leads to dismissal, not for lack of jurisdiction, but for (surprisingly enough) failure to state a cause of action. See FRCvP 12(b)(6).

And I take it that no one here is able to show a dismissal for lack of SMJ.

Quote:Someone had to make the legal determination he was a taxpayer point blank.

That's what courts do.

Quote:That determination has to be based on facts i.e. taxable events.

An "accession to wealth, clearly realized". Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 431 (1955). Right.

Quote:The "payor" is the witness.

Or their records. See Jones, above.

Quote:Piece of paper don't have rials. People have trials and every piece of paper needs a sworn authentication or it is hearsay.

Than what do you make of Jones - and, BTW, hundreds of other cases that say exactly the same? What do you make of FRE 803(6) and 803(8)?

FRE 803 Wrote:Rule 803. Hearsay Exceptions; Availability of Declarant Immaterial

The following are not excluded by the hearsay rule, even though the declarant is available as a witness:
...
(6) Records of regularly conducted activity. A memorandum, report, record, or data compilation, in any form, of acts, events, conditions, opinions, or diagnoses, made at or near the time by, or from information transmitted by, a person with knowledge, if kept in the course of a regularly conducted business activity, and if it was the regular practice of that business activity to make the memorandum, report, record or data compilation, all as shown by the testimony of the custodian or other qualified witness, or by certification that complies with Rule 902(11), Rule 902(12), or a statute permitting certification, unless the source of information or the method or circumstances of preparation indicate lack of trustworthiness. The term "business" as used in this paragraph includes business, institution, association, profession, occupation, and calling of every kind, whether or not conducted for profit
...
(8) Public records and reports. Records, reports, statements, or data compilations, in any form, of public offices or agencies, setting forth (A) the activities of the office or agency, or (B) matters observed pursuant to duty imposed by law as to which matters there was a duty to report, excluding, however, in criminal cases matters observed by police officers and other law enforcement personnel, or © in civil actions and proceedings and against the Government in criminal cases, factual findings resulting from an investigation made pursuant to authority granted by law, unless the sources of information or other circumstances indicate lack of trustworthiness.

Not only are those records not hearsay, but they are used to prove tax liability every day of the week.