Legally required to commit perjury

Getting back to "perjury". The crime of "perjury" has three elements:

> 1. A statement that > 1a. purports to be fact > 1b. made under oath or equivalent(*) > 1c. knowingly > 1d. false > > 2. Must be material and relevant to the proceeding. If you are > testifying in a tax evasion case, and you throw in a boast about your > prowess with women, and it has nothing to do with the tax case, > it hen it won't be perjury even if you are in fact a gay male. > > 3. Made with intent to deceive. If you testify that you caught a minnow > _that_ long (holding out your hands as wide as they will go), a perjury > conviction is unlikely, as nobody would believe that such a thing would > exist. Similarly if you testify that you exploded a nuclear bomb in > downtown Manhattan, at a trial held in the main court building in > Manhattan and everybody can see that the city is manifestly _not_ blown > to bits. [...] > (*) Equivalents include affirmation in a court case, in a deposition, > sworn to before a notary public, or a statement signed "under penalty of > perjury," where the law permits that penalty. The most common example > is statements on your tax return

Discussion in this subthread veered off into several various subsubthreads, some of which involve the legal issue where the law requires taxpayers to take an action which looks to me like perjury, and some of which involve underlying issues such as how did I know that a W-2 was fake or how sure could I be that an estimate wasn't the true and correct value to the best of my knowledge and belief.

One poster asserted as follows.

[me, Perjuror] >> But even if a signer knows or believes that a statement on their tax >> return is false, they still have to sign "under penalty of perjury." > [Seth] > The point of that is to have them _not_ sign the return with something > they believe to be false on it.

I asked: The post of WHAT? After all, the law that requires the signer to sign under penalty of perjury a prescribed statement saying that to the best of the signer's knowledge and belief the attachments are true and correct, even when the signer knows (and/or believes) that the attachments are false and incorrect, DOES force taxpayers to sign the return with something they believe to be false on it.

One or two posters raised the point that an examiner might not be deceived by the false declaration of a taxpayer, because the examiner knows that the law requires the taxpayer to sign the prescribed declaration even though the taxpayer knows it is false. I see the point that this might render the signing non-perjurious, even though the statement says "under penalty of perjury." This is an odd form of escape though. It certainly isn't obvious to a taxpayer who has heard the word "perjury" before, who wishes not to sign a known false declaration, but who has not yet been informed that the law requires signing the known false declaration anyway.

Some posters raised the point of intent. Before being informed of the legal requirement, I intentionally wrote and signed honest statements, for which I am penalized. After being informed of the legal requirement, I signed known false declarations, and was not further penalized. My signing of known false declarations was committed under coercion. But if I had signed the same known false declarations before being informed of the legal requirement, my signing would have been intentional, would not have been due to coercion, and would have been done without being aware that an examiner would not be deceived. It remains non-obvious to me how such an act of signing could be considered not to be perjury.

When I received a false W-2, I knew it was false. One poster pointed me to form 4852. Here is the version that existed at the time:

formatting link
not knowing about form 4852 at the time, I wrote and signed atrue and correct declaration instead of signing a perjured statement.I did not know that my action was illegal. In many years I have had to make estimates because of carryovers from some years in which some numbers were not yet known to other years where the amount of tax might be affected by those carryovers. To the best of my knowledge and belief, those were the best estimates that I was capable of estimating, but they had less than a 0.01 of 1% chance of being true and correct. I wrote that my estimates were estimates to the best of my ability instead of signing a perjured statement. I did not know that my action was illegal.

One or two posters said that the law does not require the impossible. However, sometimes it did. Sometimes in the 1970's I was required to take negative numbers and divide them by zero. A tax assister said that I should divide zero by zero instead, which would yield 0 in that case (my posting in misc.legal.moderated mistakenly said 1 instead of

0, but I correct it here). The rules did not permit that substitution. In later years the rules were changed.

Where an estimate is an estimate, the law doesn't require the impossible, it doesn't force me to know the true and correct numbers, the law just forces me to sign under penalty of perjury a declarati> I think you misunderstand the meaning of "frivolous" return _as used by > the IRS_.

I think not. Even though there are no court rulings yet on whether my failures to commit perjury were frivolous or not, the meaning _as used by the IRS_ does include writing and signing honest declarations instead of signing under penalty of perjury a statement which is known to be false.

They are referring to things like claiming 15 exemptions when > you know you are only entitled to three. Or one of those "returns" made > out by tax protesters on the basis that their wages aren't "really" > income because they weren't paid in gold.

Frivolousness does include cases like that, no doubt. But it's not limited to those cases. The IRS told me, maybe four years too late or maybe nearly thirty years too late, that if I declare and sign under penalty of perjury facts which are different from the legally required declaration (that all attachments are true and correct to the best of my knowledge and belief) then it's automatically considered frivolous.

Basically, we're talking about tax fraud -- but the IRS uses the > "frivolous return" catchall when it doesn't want to go to the trouble of > prosecuting the person for fraud, just to get the money it's owed (with > penalties and interest, of course).

Wrong. If that were true, the IRS would have stopped bugging me, though five years late, when they finally revealed what number they had thought was fraudulent. But they did not stop. My cases are in Tax Court and Court of Federal Claims because the IRS considers failure to perjure to be frivolous.

If you're not trying to defraud the US GOvernment, I wouldn't worry > about signing the tax return with an attachment about estimates.

Well sure, I know NOW that I was supposed to sign the known false declaration even though it was perjury. I also know that I was supposed to sign the known false declaration even when I knew that an attached W-2 was fraudulent. But I didn't know it when I needed to know it. I foolishly wrote the truth, and the IRS calls that frivolous.

Getting back to what Barry Gold wrote earlier:

Getting back to "perjury". The crime of "perjury" has three elements: > 1. A statement that > 1a. purports to be fact > 1b. made under oath or equivalent(*) > 1c. knowingly > 1d. false > (*) Equivalents include affirmation in a court case, in a deposition, > sworn to before a notary public, or a statement signed "under penalty of > perjury," where the law permits that penalty. The most common example > is statements on your tax return > > 2. Must be material and relevant to the proceeding.

Hands down, US law requires taxpayers to sign statements which have those elements of perjury.

3. Made with intent to deceive.

It still seems to me that if a taxpayer doesn't know that the law requires the taxpayer to commit elements 1 and 2, then the taxpayer doesn't know that a false declaration will avoid deceiving the examiner because the taxpayer doesn't know that the examiner knows that the law requires the taxpayer to commit elements 1 and 2.

When the taxpayer does not know about the coercion, how does the false declaration become something other than perjury?

And how does a taxpayer, one who otherwise had foolish inclinations to be honest, discover that the law requires signing the false declaration? Penalties for frivolousness eventually gave me the answer, years late. But what is the correct method by which a taxpayer should learn that?

Reply to
Perjuror
Loading thread data ...

Dick told you to post this here?

Here's the deal. Your tax return has to comply with federal income tax law as determined by the IRS and the federal judiciary. If your tax return meets that requirement, you aren't signing any false declaration when you sign the return.

If you knowingly attach a fake W-2, then your return does not comply with federal income tax law. There are provisions in the Internal Revenue Code for dealing with a W-2 that you know is not accurate. If you followed those procedures, and could prove on audit that the W-2 was not accurate, you would have not been assessed additional taxes. I suspect you were penalized for your lack of evidence supporting the position you took on you tax return. You may have been assessed additional penalties for negligence or even civil fraud.

Since the IRS is prohibited by law from discussing your specific differences with them, we have only your version of what happened. In other words, we don't know what actually happened.

Reply to
Bill Brown

His posts in misc.legal.moderated had exhausted the legal issues and whatever remained were tax issues.

Good analysis. Thanks, Bill.

___ Stu

formatting link

Reply to
Stuart A. Bronstein

================I must disagree with the "absolute" definition as given above.

Element 3 ("intent to deceive") is NOT a requirement for the crime in California law. State law is the standard which would be applied to state income tax hearings. Also, under California law, materiality of the false testimony need not be known by the person giving it.

I think that for this discussion to be meaningful, the context (federal or which state) needs explicit disclosure. The context appears to be federal, but as such, it should be noted that the same events with state income tax returns may yield different results due to differences between the federal and state definitions.

Reply to
D. Stussy

I don't think California law will help me in United States Tax Court. I also think it won't overpower federal law that requires signing a prescribed declaration under penalty of perjury even when the taxpayer knows that the prescribed declaration is false.

Out of curiosity, I'd be interested to see if California allows state taxpayers to sign true declarations that they really know and believe to be true, e.g. that a W-2 is fake but the correct numbers are known, or that other numbers (things far more complicated than a W-2) are estimates but correct numbers are expected to become known after several years. I hope not to extend that digression, but admit to having a bit of curiosity. The actual problems are federal.

Reply to
Perjuror

Yes, because tax forms and the IRS are involved. He closed the thread in misc.legal.moderated.

What? I was wondering how the false declaration avoids being perjury. Now I have to wrap my mind around how the false declaration avoids being a false declaration?

I declare under penalty of perjury that to the best of my knowledge and belief the attachments are true and correct, when I know that some of them are false and believe that others are 99.99% likely to be false. How does that declaration become other than a false declaration?

OK, I know that NOW. But at the time, I did not know it. I did not have the idea of omitting the W-2 from that return, I did not have the idea of signing a false declaration, and I wrote a statement that the W-2 was false but the monthly pay stubs were correct. I should have just omitted the W-2. OK, one issue is solved.

There was not. Someone else pointed me to form 4582, but the version of form 4582 at that time only covered cases where an employer issued no W-2, not when an employer issued a false W-2.

Actually I wasn't penalized for that one. Having learned that I broke the law by failing to sign the prescribed declaration and signing a true declaration instead, I wondered why the law requires perjury, and what should a person do when they don't know (yet) that the law coerces them to commit perjury.

I wasn't, but my mind is blown again. The victim of a fraud, who writes the truth instead of declaring the fraud to be true, gets assessed additional penalties.

In later years the IRS penalized me because my failure to commit perjury was frivolous. They waited more than 4 years before telling me what position was frivolous. That's why I'm in court now. The law requires perjury.

Reply to
Perjuror

Let be sure I've got this right.

You didn't bother to find out what to properly do when you had an invalid W-2. You didn't read the instructions. You didn't read IRS Publication 17. Instead, you did what you felt like, what you did was wrong, and you got dinged for it.

There is NOTHING in the Internal Revenue Code, tax regulations or judicial rulings that requires you to commit perjury. Drop that idea. Stop saying you were required to commit perjury. Stop saying you got penalized for not committing perjury. Your are mistaken. Restating your mistaken belief over and over again does not change the fact that YOU made a mistake.

You screwed up and you paid the price. That's the way it goes. Sometimes, life is tough. Sometimes, life is not fair.

By the way, I did not say to simply omit the erroneous W-2. What I, and others, have said is that there is a procedure for dealing with an erroneous W-2. You didn't bother to determine what that procedure is.

The only thing I still don't understand is why Dick told you to post here.

Reply to
Bill Brown

I think it was because the guy sounds a bit like a tax protester, but there is a chance he's just completely clueless. He had come to the end of useful comments in misc.legal.moderated, and I guess Dick thought that if any information could penetrate his thick head, it would more likely be here than there.

___ Stu

formatting link

Reply to
Stuart A. Bronstein

True, at the time of the falsified W-2, I didn't know about Form 4582, but it didn't matter. I already provided a URL to the version of 4582 that existed at the time. It only provided a substitute for not receiving a W-2 at all, not for a falsified W-2. As for instructions, see next.

A few decades later an occasion arose to ask what to do about a falsified W-2. I could not find it in the instructions. However, a telephone call was possible at that moment. Verbal instructions still did not include Form 4582. The IRS employee said that I should add a note to the return. I asked about the declaration, because signing the prescribed declaration would be an act of perjury. The answer was that I must sign the prescribed declaration anyway. Now, by this time, I had already been informed that the law requires signing the false declaration, so I was no longer surprised by the answer.

But I am in court because I told the truth at other times, other years which came later than the falsified W-2 but earlier than the phone call described above. Other years in which I told the truth did not involve W-2. Other years involved estimates because carryovers could be expected to affect taxes due in other years, and I did not know the correct numbers. Other years involved various other problems. I failed to commit perjury and therefore am dinged for being frivolous.

Oh yeah, I felt like not committing perjury when the declaration says I'm declaring under penalty of perjury.

Yes, I know that NOW. But at the time of failing to commit perjury, I did not know it. I did not know that the law coerces me to do it.

YES THERE IS, THE LAW REQUIRES ME TO SIGN THE PRESCRIBED DECLARATION EVEN WHEN I KNOW THAT THE PRESCRIBED DECLARATION IS FALSE. You already knew it, and I learned it too late, and what do you think you're doing by turning around now and saying it's not there?

The IRS says it. I altered the return to tell the truth, and the IRS says that is exactly what they're dinging me for.

For about the fourth time in this thread, his reason was that this situation involves tax forms and the IRS.

Reply to
Perjuror

That's what the IRS says too.

I kind of think not though, because all I did was write the truth instead of signing a perjured declaration at a time when I didn't know that the law requires it. After being informed, I DID commit perjury on every subsequent tax return, under coercion, and have not been dinged for it.

Another reason for thinking not is because in years when I owed more tax than the amounts withheld, I wrote checks or money orders, overpaid, and got refunds for the overpayments. Those years also occurred before I was informed of the legal requirement to sign the perjured declaration. I wonder why I wasn't dinged in those years.

What the IRS did, once they started dinging me, was wait about

7 years after the first dinging (and 4 years after the dinging really got serious) before they told me why they were dinging me. One time they accused me of fraud and I didn't know why. 5 years later they revealed what they thought was fraudulent, so I cleared that up immediately (that number was known exactly and was declared correctly). So there is no more accusation of fraud, only dings for telling the truth, which is true, I told the truth.
Reply to
Perjuror

It's really hard for anyone to answer you clearly because we're obviously missing an enormous amount of backstory. This whole thread has described your experience in vague terms -- you've never actually come out and said specifically what happened. Maybe this information was in the misc.legal.moderated thread, I don't know -- are we all supposed to go searching for it?

Reply to
Barry Margolin

Taxes are complicated and that's why there are professional tax preparers, any of whom would have told you you have to sign under penalty of perury. A professional could have suggested including a Form 8275 or a simple attached statement explaining why you believe the W-2 is incorrect.

Yet your arguments revolve about your desire to not commit perjury, if indeed you were doing that. That is a legal issue which I understand was hashed out in misc.legal.moderated and so the thread was closed in that group.

As I believe we have exhausted the topic in m.t.m. I believe we should close this thread here.

Reply to
Arthur Kamlet

You didn't read the instructions. You didn't read IRS Publication 17. Instead, you did what you felt like, what you did was wrong, and you got dinged for it.

rulings that requires you to commit perjury. Drop that idea. Stop saying you were required to commit perjury. Stop saying you got penalized for not committing perjury. Your are mistaken. Restating your mistaken belief over and over again does not change the fact that YOU made a mistake.

is tough. Sometimes, life is not fair.

others, have said is that there is a procedure for dealing with an erroneous W-2. You didn't bother to determine what that procedure is.

Moreover, he claims that the version of form 4582 [sic, I assume he means 4852] which was current at the time was the 1974 version which appeared only to provide for missing forms, not incorrect forms. This form was revised in 1986 to make provisions for incorrect forms, and as best as I can tell all versions of the form since then have made the same provision, so the incident he is describing happened over 25 years ago. Color me extremely dubious that we have been given anything like the whole story.

========================================= MODERATOR'S COMMENT: OK - let's consider this thread closed.

Reply to
bill-deja

BeanSmart website is not affiliated with any of the manufacturers or service providers discussed here. All logos and trade names are the property of their respective owners.