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Authors: Gore Vidal

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The IRS has been under some scrutiny lately for violations not only of the Fourth but of the Fifth Amendment. The Fifth requires a grand-jury indictment in prosecutions for major crimes. It also provides that no person shall be compelled to testify against himself, forbids the taking of life, liberty, or property without due process of law, or the taking of private property for public use without compensation.

Over the years, however, the ever secretive IRS has been seizing property right and left without so much as a postcard to the nearest grand jury, while due process of law is not even a concept in their single-minded pursuit of loot. Bovard notes:

Since 1980, the number of levies—IRS seizures of bank accounts and pay checks—has increased fourfold, reaching 3,253,000 in 1992. The General Accounting Office (GAO) estimated in 1990 that the IRS imposes over 50,000 incorrect or unjustified levies on citizens and businesses per year. The GAO estimated that almost 6 percent of IRS levies on business were incorrect. . . . The IRS also imposes almost one and a half million liens each year, an increase of over 200 percent since 1980.
Money
magazine conducted a survey in 1990 of 156 taxpayers who had IRS liens imposed on their property and found that 35 percent of the taxpayers had never received a thirty-day warning notice from the IRS of an intent to impose a lien and that some first learned of the liens when the magazine contacted them.

The current Supreme Court has shown little interest in curbing so powerful and clandestine a federal agency as it routinely disobeys the Fourth, Fifth, and Fourteenth Amendments. Of course, this particular court is essentially authoritarian and revels in the state’s exercise of power while its livelier members show great wit when it comes to consulting Ouija boards in order to discern exactly what the founders originally had in mind, ignoring just how clearly Mason, Madison, and company spelled out such absolutes as you can’t grab someone’s property without first going to a grand jury and finding him guilty of a crime as law requires. In these matters, sacred original intent is so clear that the Court prefers to look elsewhere for its amusement. Lonely voices in Congress are sometimes heard on the subject. In 1993, Senator David Pryor thought it would be nice if the IRS were to notify credit agencies once proof was established that the agency wrongfully attached a lien on a taxpayer’s property,
destroying his future credit. The IRS got whiny. Such an onerous requirement would be too much work for its exhausted employees.

Since the U.S. statutes that deal with tax regulations comprise some 9,000 pages, even tax experts tend to foul up, and it is possible for any Inspector Javert at the IRS to find flawed just about any conclusion as to what Family X owes. But, in the end, it is not so much a rogue bureau that is at fault as it is the system of taxation as imposed by key members of Congress in order to exempt their friends and financial donors from taxation. Certainly, the IRS itself has legitimate cause for complaint against its nominal masters in Congress. The IRS’s director of taxpayer services, Robert LeBaube, spoke out in 1989: “Since 1976 there have been 138 public laws modifying the Internal Revenue Code. Since the Tax Reform Act of 1986 there have been thirteen public laws changing the code, and in 1988 alone there were seven public laws affecting the code.” As Bovard notes but does not explain, “Tax law is simply the latest creative interpretation by government officials of the mire of tax legislation
Congress has enacted. IRS officials can take five, seven, or more years to write the regulations to implement a new tax law—yet Congress routinely changes the law before new regulations are promulgated. Almost all tax law is provisional—either waiting to be revised according to the last tax bill passed, or already proposed for change in the next tax bill.”

What is this great busyness and confusion all about? Well, corporations send their lawyers to Congress to make special laws that will exempt their corporate profits from unseemly taxation: this is done by ever more complex—even impenetrable—tax laws which must always be provisional as there is always bound to be a new corporation requiring a special exemption in the form of a private bill tacked onto the Arbor Day Tribute. Senators who save corporations millions in tax money will not need to spend too much time on the telephone begging for contributions when it is time for him—or, yes, her—to run again. Unless—the impossible dream—the cost of elections is reduced by 90 percent, with no election lasting longer than eight weeks. Until national TV is provided free for national candidates and local TV for local candidates (the way civilized countries do it), there will never be tax reform. Meanwhile, the moles at the IRS, quite aware of the great untouchable corruption of their congressional
masters, pursue helpless citizens and so demoralize the state.

It is nicely apt that the word “terrorist” (according to the
OED
) should have been coined during the French Revolution to describe “an adherent or supporter of the Jacobins, who advocated and practiced methods of partisan repression and bloodshed in the propagation of the principles of democracy and equality.” Although our rulers have revived the word to describe violent enemies of the United States, most of today’s actual terrorists can be found within our own governments, federal, state, municipal. The Bureau of Alcohol, Tobacco, and Firearms (known as ATF), the Drug Enforcement Agency, FBI, IRS, etc., are so many Jacobins at war against the lives, freedom, and property of our citizens. The FBI slaughter of the innocents at Waco was a model Jacobin enterprise. A mildly crazed religious leader called David Koresh had started a commune with several hundred followers—men, women, and children. Koresh preached world’s end. Variously, ATF and FBI found him an ideal enemy to
persecute. He was accused of numerous unsubstantiated crimes, including this decade’s favorite, pedophilia, and was never given the benefit of due process to determine his guilt or innocence. David Kopel and Paul H. Blackman have now written the best and most detailed account of the American government’s current war on its unhappy citizenry in
No More Wacos: What’s Wrong with Federal Law Enforcement and How to Fix It
.

They describe, first, the harassment of Koresh and his religious group, the Branch Davidians, minding the Lord’s business in their commune; second, the demonizing of him in the media; third, the February 28, 1993, attack on the commune: seventy-six agents stormed the communal buildings that contained 127 men, women, and children. Four ATF agents and six Branch Davidians died. Koresh had been accused of possessing illegal firearms even though he had previously invited law-enforcement agents into the commune to look at his weapons and their registrations. Under the Freedom of Information Act, Kopel and Blackman have now discovered that, from the beginning of what would become a siege and then a “dynamic entry” (military parlance for all-out firepower and slaughter), ATF had gone secretly to the U.S. Army for advanced training in terrorist attacks even though the Posse Comitatus Law of 1878 forbids the use of federal troops for civilian law enforcement. Like so many of our laws, in the interest of
the war on Drugs, this law can be suspended if the army is requested by the Drug Law Enforcement Agency to fight sin. Koresh was secretly accused by ATF of producing methamphetamine that he was importing from nearby Mexico, 300 miles to the south. Mayday! The army must help out. They did, though the charges against drug-hating Koresh were untrue. The destruction of the Branch Davidians had now ceased to be a civil affair where the Constitution supposedly rules. Rather, it became a matter of grave military necessity: hence a CS-gas attack (a gas which the U.S. had just signed a treaty swearing never to use in war) on April 19, 1993, followed by tanks smashing holes in the buildings where twenty-seven children were at risk; and then a splendid fire that destroyed the commune and, in the process, the as yet uncharged, untried David Koresh. Attorney General Janet Reno took credit and “blame,” comparing herself and the president to a pair of World War II generals who could not exercise constant oversight
. . . the sort of statement World War II veterans recognize as covering your ass.

Anyway, Ms. Reno presided over the largest massacre of Americans by American Feds since 1890 and the fireworks at Wounded Knee. Eighty-two Branch Davidians died at Waco, including thirty women and twenty-five children. Will our Jacobins ever be defeated as the French ones were? Ah . . . The deliberate erasure of elements of the Bill of Rights (in law as opposed to in fact when the police choose to go on the rampage, breaking laws and heads) can be found in loony decisions by lower courts that the Supreme Court prefers not to conform with the Bill of Rights. It is well known that the Drug Enforcement Agency and the IRS are inveterate thieves of private property without due process of law or redress or reimbursement later for the person who has been robbed by the state but committed no crime. Currently, according to Kopel and Blackman, U.S. and some state laws go like this: whenever a police officer is permitted, with or without judicial approval, to investigate a potential crime, the officer may seize
and keep as much property associated with the alleged criminal as the police officer considers appropriate. Although forfeiture is predicated on the property’s being used in a crime, there shall be no requirement that the owner be convicted of a crime. It shall be irrelevant that the person was acquitted of the crime on which the seizure was based, or was never charged with any offense. Plainly, Judge Kafka was presiding in 1987 (
United States
v.
Sandini
) when this deranged formula for theft by police was made law: “The innocence of the owner is irrelevant,” declared the court. “It is enough that the property was involved in a violation to which forfeiture attaches.” Does this mean that someone who has committed no crime, but may yet someday, will be unable to get his property back because
U.S.
v.
Sandini
also states firmly, “The burden of proof rests on the party alleging ownership”?

This sort of situation is particularly exciting for the woof-woof brigade of police since, according to onetime attorney general Richard Thornburgh, over 90 percent of all American paper currency contains drug residue; this means that anyone carrying, let us say, a thousand dollars in cash will be found with “drug money,” which must be seized and taken away to be analyzed and, somehow, never returned to its owner if the clever policeman knows his
Sandini
.

All across the country high-school athletes are singled out for drug testing while random searches are carried out in the classroom. On March 8, 1991, according to Bovard, at the Sandburg High School in Chicago, two teachers (their gender is not given so mental pornographers can fill in their own details) spotted a sixteen-year-old boy wearing sweatpants. Their four eyes glitteringly alert, they cased his crotch, which they thought “appeared to be ‘too well endowed.’ ” He was taken to a locker room and stripped bare. No drugs were found, only a nonstandard scrotal sac. He was let go as there is as yet no law penalizing a teenager for being better hung than his teachers. The lad and his family sued. The judge was unsympathetic. The teachers, he ruled, “did all they could to ensure that the plaintiff’s privacy was not eroded.” Judge Kafka never sleeps.

Although drugs are immoral and must be kept from the young, thousands of schools pressure parents to give the drug Ritalin to any lively child who may, sensibly, show signs of boredom in his classroom. Ritalin renders the child docile if not comatose. Side effects? “Stunted growth, facial tics, agitation and aggression, insomnia, appetite loss, headaches, stomach pains and seizures.” Marijuana would be far less harmful.

The bombing of the Alfred P. Murrah Federal Building in Oklahoma City was not unlike Pearl Harbor, a great shock to an entire nation and, one hopes, a sort of wake-up call to the American people that all is not well with us. As usual, the media responded in the only way they know how. Overnight, one Timothy McVeigh became the personification of evil. Of motiveless malice. There was the usual speculation about confederates. Grassy knollsters. But only one other maniac was named, Terry Nichols; he was found guilty of “conspiring” with McVeigh, but he was not in on the slaughter itself.

A journalist, Richard A. Serrano, has just published
One of Ours: Timothy McVeigh and the Oklahoma City Bombing
. Like everyone else, I fear, I was sick of the subject. Nothing could justify the murder of those 168 men, women, and children, none of whom had, as far as we know, anything at all to do with the federal slaughter at Waco, the ostensible reason for McVeigh’s fury. So why write such a book? Serrano hardly finds McVeigh sympathetic, but he does manage to make him credible in an ominously fascinating book.

Born in 1968, McVeigh came from a rural family that had been, more or less, dispossessed a generation earlier. Father Bill had been in the U.S. Army. Mother worked. They lived in a western New York blue-collar town called Pendleton. Bill grows vegetables; works at a local GM plant; belongs to the Roman Catholic Church. Of the area, he says, “When I grew up, it was all farms. When Tim grew up, it was half and half.”

Tim turns out to be an uncommonly intelligent and curious boy. He does well in high school. He is, as his defense attorney points out, “a political animal.” He reads history, the Constitution. He also has a lifelong passion for guns: motivation for joining the army. In Bush’s Gulf War he was much decorated as an infantryman, a born soldier. But the war itself was an eye-opener, as wars tend to be for those who must fight them. Later, he wrote a journalist how “we were falsely hyped up.” The ritual media demonizing of Saddam, Arabs, Iraqis had been so exaggerated that when McVeigh got to Iraq he was startled to “find out they are normal like me and you. They hype you to take these people out. They told us we were to defend Kuwait where the people had been raped and slaughtered. War woke me up.”

As usual, there were stern laws against American troops fraternizing with the enemy. McVeigh writes a friend, “We’ve got these starving kids and sometimes adults coming up to us begging for food. . . . It’s really ‘trying’ emotionally. It’s like the puppy dog at the table; but much worse. The sooner we leave here the better. I can see how the guys in Vietnam were getting killed by children.” Serrano notes, “At the close of the war, a very popular war, McVeigh had learned that he did not like the taste of killing innocent people. He spat into the sand at the thought of being forced to hurt others who did not hate him any more than he them.”

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