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Karl Lentz has a farm that is worth seizing - but the IRS has not done so

More on the idea of non self-incrimination:
Manley Sullivan was an auto dealer who supplemented his income by selling moonshine during prohibition. Since he could not report illegal income, he simply did not file a tax return. He was charged with willfully failing to file a tax return. He was convicted by a lower court, but the Fourth Circuit Court of Appeals overturned the conviction, ruling that:

  1. Requiring Sullivan to file a tax return would be “in conflict with the Fifth Amendment”.
    2.The language of the Fifth Amendment must “receive a liberal interpretation by the courts”
    3.No one can be compelled “in any proceedings to make disclosure or give evidence which would tend to incriminate him, or subject him to fines, penalties, or forfeitures”
    4.The Fifth Amendment “applies alike to civil and criminal proceedings”
  2. “There can be no question that one who files a return under oath is a witness within the meaning of the Amendment”.
    Source: http://hwarmstrong.com/doojie/category/the-irs-and-self-incrimination/