LPC wrote:I've only gotten to contention #1 on page 6, but it's pretty much the same old crap. Cryer's crap is disingenuous in more complicated ways, but it's still crap.
I may post an exegesis if I have the time and inclination (I'm currently out of the office in my undisclosed location in the Adirondacks).
Thanks for looking at this. Enjoy your vacation. You've picked a beautiful place to be right now.
The one Cryer contention in the entire 59 pages that I'd really like to know how to refute is this one. (Your FAQs already refute pretty much everything else very, very nicely.)
In its “Truth” About publication the IRS relies on numerous inferior court cases. Inferior courts are those inferior to the Supreme Court and consist of Tax and Claims Courts, Bankruptcy Courts, District Courts and Courts of Appeal, all of which are created by Congress. The IRS acknowledges in its Internal Revenue Manual, and Truth Attack agrees with them on this point, that inferior court holdings are not law and are binding only on the parties to the suit in question, and even then, only as to the years litigated. According to the IRM only Supreme Court cases are binding on it and considered the law of the land, “equivalent to the code”.
I remember reading that the federal Courts of Appeal are courts of final jurisdiction, so that particular part of the above statement fails. I'm unsure of the rest because I'm not a lawyer. Cryer uses this "inferior court" justification to dismiss all non-SCOTUS rulings as irrelevant and/or non-applicable. If the allegation is false, all his arguments collapse.
I haven't read the Internal Revenue Manual so I don't know what it really says about binding precedent, but given Cryer's tendency to misinterpret I certainly don't take his word for it. Unfortunately for me, the Cryer-supporter in my life does.