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First Amendment myths

There is a lot of controversy surrounding the First Amendment, especially the "Religious" clause. Some seek to silence religion and use the fictitious claim of "Separation of Church and State clause". There is no such thing. America has had this shoved down our throats for so long the majority actually believes this now. The First Amendment clearly states, Congress shall make no law respecting an establishment of religion.. as in no State sanctioned church, or one over the other; and shall not prohibit the free exercise thereof. The free exercise of any religion, on any corner, at any time, at any place. Government cannot tell you where or how to express your religion or religious views. The Constitution provides protection for those who do not practice religion or religious beliefs as much as it provides protection for those who do practice their religious beliefs. The Constitution does not infringe on either side but protects the rights of both. It does not give either one the right to silence the other. Therefore the freedom of speech was protected as well in that same Amendment. There is no such animal as "Separation of Church and State", that was taken totally out of context from a letter Thomas Jefferson wrote in response to the concerns of the Danbury Baptist Convention. They were concerned that the religious clause was even in the Constitution giving the Government the power to give that right, the Government could also take it away. Jefferson just simply said this was a restriction to keep Government from infringing that right. Thereby erecting a wall between Church and State.  

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My letter to / about Obama on Facebook

Obama is a ...... He needs to forgo his strike and realize we are not the world's police or we are dictators ourselves.  He needs to work with Russia's President and peace can be achieved.  What part of WE CANNOT AFFORD ANOTHER WAR does he not understand?  He loved saying he's commander and chief.  He is so full of himself.  We had our own revolutionary war and we won.  Yes that was over 200 years... ago, but who helped us??!!!! We did!!!! If you don't like it overthrow it.  You can do anything you put your mind and heart to.  Loss is expected, but it will be a loss worth fighting for just like we did when we established this country. Our Civil War was fought by us.  Syrians didn't come to fight for the North.  If they as citizens rise and keep rising, they will prevail.  If we bail everyone out, we will not be able to help our own people or wait we can't help our people now.  We have so much crap wrong it's not even funny.  Social Security, Welfare, Child Abuse, Homeless Vets, Poverty, Unemployment, Healthcare, Stupid Politicians, and that's just to name a few.  Mr. Obama, when you can save your own country or wait I mean the U.S.A. then feel free to police the world; until then use your foreign policy experience to keep Illinois and Wisconsin from going to war over cheese or the Bears vs. Packers because that is the extent of your foreign policy experience. 
 
Sincerely,
One Proud American. 
 

P.S. Nothing in this world is worth anything unless you are willing to fight for it.  We need to fight our home battles 1st because America is worth fighting to keep alive.
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Obama's Pending Attack in Light of 9/11

4063375800?profile=originalSeptember 11, 2001, I was annoyed at my wife, Mary. I was about to take a shower, yelling from the bathroom, “Honey, there is no water!” She had forgotten to pay the bill. In the small Florida town where we live, I would have to get dressed and drive two miles to the water company. Then, wait for the leisurely paced workers to get around to turning my water back on. How annoying. What a pain. That was the biggest issue of my day that morning.

As the nightmare of 9/11 unfolded, several of my fellow Americans who simply showed up for work were faced with a horrific decision; whether to be consumed in the inferno or jump to their deaths from the towers. Many became “the jumpers”. Who was responsible for putting my fellow Americans in such an unimaginable horrific position? Al Qaeda.

That same day, American Todd Beamer on board flight UA93 thought to call his wife Lisa, but did not want to worry her. He called GTE supervisor Lisa Jefferson to say that their plane had been hijacked. Beamer lead passengers in voting to storm the cockpit and take over the plane. Beamer instructed Jefferson, "If I don't make it, please call my family and let them know how much I love them." Jefferson heard Beamer's voice, "Are you ready? Okay. Let's roll!" Flight UA93 crashed in a field in Pennsylvania. Who were the hijackers? Al Qaeda.

September 11, 2012, U.S. Ambassador Chris Stevens, Information Officer Sean Smith, and embassy security personnel, Glen Doherty and Tyrone Woods were killed during an attack on our consulate in Benghazi while expecting help that never arrived. Who were the attackers. Al Qaeda.

Ironically, as we approach another anniversary of the 9/11 attack, Obama and Secretary Kerry are arguing that the U.S is morally obligated to bomb the Assad regime for allegedly gassing Al Qaeda which is responsible for the deaths of thousands of innocent Americans.

To put this crazy scenario into perspective, imagine the KKK and the Aryan Nation fighting each other. The KKK gases the Aryan Nation. The NAACP joins the Aryan Nation in attacking the KKK for using an immoral weapon.

Obama and Kerry claim their desire to bomb Syria is about Assad gassing a few hundred children and national security. America must not be perceived as a paper tiger.

Well, why were both these guys vehemently opposed to President Bush attacking Saddam Hussein who on a single day gassed 5,000 of his own people? Over a few decades, Saddam used various gasses to kill 50,000 of his own people. Saddam used poison gas against his own people 50 times more than Assad.

As for Kerry and Obama claiming that we can not risk America being perceived as a paper tiger, I say, “too late”. The 2001 September 11th attack was the result of past wimpy responses to terrorism by a Democrat president. Obama has merely continued the Democrat's weak blame-America-first tradition. Before unpacking his bags upon his arrival in the White House, Obama went on his world apologize-for-America-tour.

What has been our paper tiger president's forceful response to terrorism? Pretend it does not exist.

President Obama's relentless efforts to protect his false narrative that Al Qaeda is on the run continues to have devastating consequences for Americans. The Fort Hood shooting was a Jihadist mass murder; unquestionably proven to be a terrorist attack. Coldly, the Obama Administration stands firm in classifying it as “work place violence” which denies the victims combat benefits. Also, while in prison, Nidal Hasan, the shooter received $270,000 from the U.S. Government while his victims had to pay their own medical bills.

Despite knowing almost immediately that it was Al Qaeda who attacked our consulate in Benghazi, killed Ambassador Stevens and three other Americans, for weeks, the Obama Administration promoted the lie that the attackers were a spontaneous mob angry over a youtube view.

Finally, after 11 months the Obama Administration has charged the first suspects in connection with the Benghazi terror attack.

Learning how to build a bomb in an Al Qaeda magazine, Dzhohar Tsarnaev expressed his extremist Islamist beliefs by killing 8 year old Martin Richard, Krystle Campbell and Lu Lingzi; injuring over 260, at least 16 suffered severed limbs. And yet, the Obama Administration rushed to Mirandize Dzhokhar, the surviving Boston bomber.

Secretary Kerry's holier-than-thou concern for Syrians and hostile comment to Rep. Duncan was a bit much to stomach given the Obama Administration’s pattern of putting justice and compassion for suffering Americans last. “We’re talking about people being killed by gas and you want to go talk about Benghazi and Fast and Furious.”

Remarkably, Kerry has even opened the door to possible deployment of U.S. troops to Syria. Can you imagine our air force and troops providing military might for Al Qaeda?

How do you explain that to the families of the 9/11 jumpers, other victims of 9/11, the Ft Hood shooting victims, the Boston Marathon bomb victims and the four Americans killed in Benghazi, all devastated by extremist Islamist terrorists, Al Qaeda?

Lloyd Marcus, Proud Unhyphenated American

Chairman: http://www.conservativecampaign.org/

LloydMarcus.com

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Government of the people, by the people and for the people is perishing from the earth. We have proven to be incapable of restraining the monster we created. We have ignored the Constitution which was the only thing that could have accomplished that restraint and now we are stuck with a Federal Government whose enemies list includes you and me.

Now we see why the President was to be a natural born citizen and what happens when you allow the protections put in place by the founders to be eroded - carried away a bit at a time by jackals and thieves - until today  we find ourselves fighting for the soul of our country.

The symptoms of the problem are legion, turning up as brush fires like those in today's headlines that distract our attention but the cause and the cure are one in the same. None of us will be secure in our lives, freedom or property until we return to the only form of government that has ever produced the prosperity we have enjoyed in this country.

We all know instinctively that there is no free lunch yet many gladly accept handouts from our elected officials without ever asking the cost. The cost is your life, liberty and pursuit of happiness.  If you think these statements harsh, may I remind you that on 9-11 this year, during the anniversary of an attack perpetrated by Muslim Jihadists that killed almost 3,000 people in New York, the government issued a permit for a Million Muslim March in Washington D.C. while at the same time refusing a permit for a patriotic Million Bikers event. The Bikers plan to go anyway.  We shall see how these two very different groups are treated by our government. My heart goes with the bikers.

Our attention must remain concentrated on the re-establishment of constitutional government. Elected officials who will not honor their oath of office must be exposed and replaced one by one. There is no other answer!

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MYOB

                                                                       MYOB

     It is the wee hours in this small hick town nestled in the heart of Appalachia. The streets are empty, save for the occasional police car making its rounds and a semi trundling by every hour or so. As I sit hear in the quiet of my lonely apartment I found myself thinking of the mess this country is in with all of the incursions on our freedoms of late. I was trying to think of some way the common people could assert their independence in a sane legal manner when I thought of a story written way back in 1951 by a Science Fiction writer named Eric Frank Russell entitled … And Then There Were None. I think I might have given it the title The Gands though nobody asked my opinion then or since.

     This Hall of Fame story concerns the difficulty the people of Earth have in contacting the ‘leaders’ of a planet the had been settled by humans three hundred years before, but out of contact with that species known far and wide as Earthers since that time.
     You see the home planet had come to bring these poor benighted souls all of the advantages of modern Earth society. They were from the government and just wanted to help. Those bureaucrats had only one problem with their efforts in contacting those so called leaders. Whomever they approached to ask to be taken to those leaders received the cryptic response “MYOB” and the locals just went on with whatever they were doing. It didn’t matter who they sent as their envoys – Peacockishly attired military or somewhat less splendiferous ships crew or even nattily attired minor diplomats- each and every one was met with MYOB.

     Finally an exasperated Ambassador sent one of the ships crew, a fellow with a bicycle of all things, as his emissary. This fellow was a bit more curious and friendly sort who wanted to get to know these strange off spring of mother Earth, so he began by just attempting to engage them in conversation. After a lot of confusion caused by some evolutionary language difficulties, he did have some interesting talks. He learned that these people weren’t the least bit intimidated by the huge ship that had plowed a mile long trench upon landing outside their town. You see they had developed what they called the perfect weapon to ward off intrusive outsiders. It had developed out of their love of freedom, but it was an extremely effective weapon none-the-less.
      When the ship’s engineering crewman asked about it he was given a little plaque upon which was inscribed F - I.W. and told that it contained the entire secret of this magnificent weapon. He was even informed that the weapon had been discovered on Earth many centuries before the great diaspora. By a humble man named Gandhi. He also learned that the MYOB they kept hearing was an acronym for Mind Your Own Business. The placard’s meaning? Freedom – I Won’t. You see Gandhi was a man from the then country of India who believed in peaceful civil disobedience. His disobedience took the form of him simply saying “I Won’t” to those intrusive bureaucrats that thought they had the right to infringe on his liberties.
The government says register your guns? I Won’t. The government says you must use their insurance? I won’t. The government says you must permit them to spy on you “for you own good”? I won’t.
     The name they gave their planet? Gand and the people were the Gands.

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Hobby Lobby May Close Because of ObamaCare

  I received this forwarded email today(below picture). How, in any way can we allow ObamaCare to kill American Jobs?
  I read Randall Babish's blog from 9/8 entitled "Does The Constitution Provide For Overt Discrimination Against Christians And Jews and Bias Toward Muslims?" 
  In his blog he suggests  that in the language of ObamaCare, it exempts Muslims from having to participate. If true, that is religious bias. Yet, God lovin' Hobby Lobby may be forced to close because of their beliefs.
 
 
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We must defund ObamaCare no matter the government shut down consequences. It is bad for the country.
 
 
Hobby Lobby May Close.
 
   David Sloan "The wisdom that comes from above is, first, pure, then
peaceable, gentle, open to reason, full of mercy and good fruits, without
uncertainty  or insincerity." - James 3:17
 
   By David Green, the founder and CEO of Hobby Lobby Stores, Inc.
 
 
   When my family and I started our company 40 years ago, we were working
out of a garage on a $600 bank loan, assembling miniature picture frames..
Our first  retail store wasn't much bigger than most people's living rooms,
but we had faith that we would succeed if we lived and worked according to
God's word.
 
 
   From there, Hobby Lobby has become one of the  nation's largest arts and crafts retailers, with more than 500 locations in 41 states. Our children grew up  into fine business leaders, and today we run Hobby Lobby together, as a family.
 
   We're Christians, and we run our business on Christian principles. I've
always said that the first two goals of our business are (1) to run our
business  in harmony with God's laws, and (2) to focus on people more than
money. And that's what we've tried to do. We close early so our employees
can see their families at night. We keep our stores closed on Sundays, one
of the week's biggest shopping days, so that  our workers and their families
can enjoy a day of rest.
 
 
   We believe that it is by God's grace that Hobby Lobby has endured, and
he has blessed us and our employees. We've not only added jobs in a weak
economy,  we've raised wages for the past four years in a row. Our full-time
employees start at  80% above minimum wage.
 
 
   But now, our government threatens to change all of that.
 
 
   A new government healthcare mandate says that our family business MUST
provide what I believe are abortion-causing drugs as part of our health
insurance.  Being Christians, we don't pay for drugs that might cause
abortions, which means that we don't cover emergency contraception, the
morning-after pill or the week-after pill. We believe doing so might end a
life after the moment of conception, something that  is contrary to our most
important beliefs.
 
 
   It goes against the Biblical principles on which we have run this
company since day one.
 
 
   If we refuse to comply, we could face $1.3 million PER DAY in government
fines.
 
   Our government threatens to fine job creators in a bad economy.
 
   Our government threatens to fine a company that's raised wages four
years running.
 
 
   Our government threatens to fine a family for running its business
according to its beliefs. It's not right. I know people will say we ought to
follow the  rules; that it's the same for everybody. But that's not true.
 
 
   The government has exempted thousands of companies from this mandate,
for reasons of convenience or cost. But it won't exempt them for reasons of
religious  belief.
 
 
   So, Hobby Lobby and my family are forced to make a choice. With great
reluctance, we filed a lawsuit today, represented by the Becket Fund for
Religious  Liberty, asking a federal court to stop this mandate before it
hurts our business. We don't like to go running into court, but we no longer
have a choice. We believe people are more important than the bottom line and
that honoring God is more important than  turning a profit.
 
 
   My family has lived the American dream. We want to continue growing our
company and providing great jobs for thousands of employees, but the
government is  going to make  that much more difficult.
 
 
   The government is forcing us to choose between following our faith and
following the law. I say that's a choice no American and no American
business should  have to make.
 
 
   The government cannot force you to follow laws that go against your
fundamental religious belief. They have exempted thousands of companies but
will not  except Christian organizations including the Catholic church.
 
 
   Since you will not see this in the liberal media, please pass this on to
all your contacts.
 
 
    Sincerely,
 
   David Green
 
   CEO and Founder of Hobby Lobby Stores, Inc.
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New Book on the Tea Party

Check out Ronald Libby's new book on the Tea Party entitled, "Purging the Republican Party: Tea Party Campaigns and Elections" published by Lexington Books and scheduled for release on November 16, 2013. It is the first book to explain the Tea Party's primary strategy of defeating RINOs in Republican primaries.

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New Book on the Tea Party

Check on Ronald Libby's new book on the Tea Party entitled, "Purging the Republican Party: Tea Party Campaigns and Elections" published by Lexington Books and scheduled for release on November 16, 2013. It is the first book to explain the Tea Party's primary strategy of defeating RINOs in Republican primaries.

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4063729299?profile=original                   Protesters Rally against Obama Syrian Military Strike

The red line in the sand was drawn by President Obama in August of 2012, and it was at that point he committed America to a rendezvous with war in Syria. The president only managed to respond publically in the hopes that the mainstream media and the liberals in the nation would view his tepid response as being presidential.

The president said this nearly as flippantly as he has commented on other pressing domestic or foreign issues, in the hope that his obedient mainstream media would ignore it and move on to shoring up his then re-election bid against challenger Republican presidential candidate Mitt Romney.

Since then, the president’s red line has moved with each international focus on the Syrian civil war conflict. In each event, Obama has kicked the can down the road. Several times this year when it was clear that according to international chemical weapon experts the deadly weapons of mass destruction were used, Obama feigned responsibility. This was not a failure to act, but a failure to lead.

Meanwhile, during his absence on the international stage as America’s Commander in Chief, he looked the other way as 100,000 plus Syrians died in the conflict. He first spoke about regime change in 2011, during the Syrian street demonstrations, but did little else, but played golf and found new and innovative ways to circumvent the U.S. Constitution.

Now, with the world watching Obama could not kick the can down the road because videos surfaced showing 1,400 Syrian victims of Sarin of a gas attack. The horror of seeing women and children murdered by yet unproven rebel or government officials had to move Obama to unavoidable action. Now in front of the entire nation and the world he had to accept responsibility for his own August 2012 words which have come back to haunt him.

Yet, he even managed to dither back and forth about what he said and what he meant. In each incarnation of Obama’s remembrance of how he would punish Syrian President Bashar al-Assad, he somehow could not make up his mind about sending Assad a well telegraphed love tap of missiles to keep him in line, while the Syrian president moved all of his military assets and chemical stockpiles.

While Obama could not determine which account of the red line he would erase next, country after country, including Britain have decided he had not made the case for war. In fact, according to the Washington Post they found 208 solid no votes against Obama's war resolution. Even as late as Sunday afternoon, ABC News has the House members leaning heavily in favor of voting the Syrian military use resolution down to defeat.

( click to read more )

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If we invade Syria we will have touched off the beginning of WWIII. 

Going into Syria will result in a terrible spread of war throughout the middle east and will lead to the beginning of World War III where many nations will be totally destroyed.  What is the point!  World War III will make WWII look like a tea party.  Look at this logically.  100,000 people were killed in Syria by bullets, bombs and who knows what else.  1500 were killed by gas.  What vehicle of warfare killed more people?  When your dead your dead and it doesn't matter whether you were shot, poisoned or hit with a rock.  Are they using oil as an excuse to get involved?  We go in and kill many, many, many, many more.  We get rid of the dictator and the radical Islamists replace him.  Where are we then?  NOWHERE!  How has it served our interests?  It has not, but it will spread like wildfire resulting in WWIII on or about 2017 or sooner.  Millions more will be killed and for what?  If it is about oil lets go full speed ahead in developing our own energy independence:  oil fracking, natural gas, ocean currents, wind, solar, thorium reactors, geothermal, nuclear, coal, bio.  With all the money we spent in protecting "our interests" in the middle east we could have developed every one of these energy forms and then some already.  We have enough Thorium to provide energy for the entire world for 500 years as does India and other countries.  Who is kidding whom?  This involvement in the middle east is a spiritual battle and was planned and designed by Satan himself.  It is nothing but pure evil.  We are being sucked in by the devil himself.

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Members

I hope there are more.About Tea Party Command CenterBy joining the Tea Party, you are taking a stand for America!32801 members8317 photos2802 videos21175 discussions262 Events
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BREAKER!BREAKER!

I get irritated when people come down on our police officers, saying that
they don't care about or respect others. 
  Well, here  is a story that clearly shows not all cops are in that category.

This story  involves the police department in the small hill country town of
Fredericksburg, TX who reported finding a man's body last Saturday, in  the
early evening, in the Pedernales River near the state highway-87 bridge.
The dead man's name would not be released until his family had been
notified.

The victim apparently drowned due  to excessive beer consumption while
visiting "someone" in Kerrville.  He was wearing black fishnet stockings, 4
inch spiked heels, a red garter belt, a pink G-string,  purple lipstick,
dazzle dust on his eyelids, 2 1/2 inch false eyelashes and an Obama
T-shirt.

The police removed the Obama T-shirt to spare his family any unnecessary
embarrassment.

See there, Texas Police do care!
 

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Cap Black On Dr Gina Discussing Merritt Landry

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Tea Party Command Center Contributor Cap Black On Dr Gina ( Starts at 0:55:23 ) discussing & Post Zimmerman Home Defense, something EVERY Second Amendment supporter should seriously consider.

 

 

 

 Cap Black The Hood Conservative

Anti Crime Activist
504 214-3082
 
Coordinator
Home Defense Foundation
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Original Post by National Director, Dee

AX ANNEX TO THE SAINT PETERSBURG G20 LEADERS DECLARATION

1. The G20 has been at the forefront of efforts to establish a more effective, efficient and fair international tax system since they declared the era of bank secrecy over at the G20 London Summit in April 2009. In an increasingly borderless world, strengthening international cooperation in tax matters is essential to ensuring the integrity of national tax systems and maintaining trust in governments.

2. The Global Forum on Transparency and Exchange of Information for Tax Purposes has
played a critical role in ensuring that the international standard of exchange of information 
on request endorsed by the G20 is implemented effectively around the world. Since the 
Global Forum responded in 2009 to the G20’s call to ensure rapid implementation of its
standards of transparency and exchange of information, the Global Forum has completed 113peer review reports and has issued over 600 recommendations for improvement, with more than 300 of those recommendations having been acted upon to date. The number of 
jurisdictions that have committed to implement the standards and have joined the Global 
Forum has increased to 120. All but 14 of the jurisdictions reviewed have advanced to Phase 2 reviews, thus demonstrating the effectiveness of the peer review process in achieving the 
implementation of the standards. Those 14 jurisdictions are urged to implement the Global 
Forum’s recommendations without further delay. In July 2013, G20 Finance Ministers and 
Central Bank Governors asked the Global Forum to give overall ratings of exchange of 
information on request at its meeting in November 2013. The Global forum will draw on the 
work of FATF on beneficial ownership and ensure that all countries have information regarding the beneficial ownership of entities operating in their jurisdictions.

3. The G20 has now endorsed the development of a new global tax standard: to 
automatic exchange of information. At the Cannes Summit in 2011,the G20 agreed to consider exchanging information automatically for tax purposes on a voluntary basis. In 2012, the Los Cabos Summit welcomed the OECD report on automatic exchange and encouraged all countries to join this practice. Given the developments in the Global Forum and other recent advances, 
it is now time to migrate to a more ambitious, more efficient and higher standard, which is automatic exchange of information. Recent developments involving undisclosed foreign bank accounts have also highlighted the urgent need to move to this new standard which the Global Forum will monitor to ensure its effective implementation. In July 2013, G20 Finance Ministers and Central Bank Governors fully endorsed the ambitious OECD proposal for a truly global model for multilateral and bilateral automatic exchange of information for tax purposes and declared their commitment to automatic exchange of information as the new global standard. The OECD has initiated work with G20 countries to develop the new single global standard for automatic exchange of information. G20 Finance Ministers and Central Bank Governors have mandated the OECD to provide a progress report at the October Finance Ministers’ meeting, including a timeline for completing this work in 2014. The new standard (included in a Model Competent Authority Agreement) will be presented at G20 Finance Ministers and Central Bank Governors’ meeting in February 2014.There is a clear need for the practical and full implementation of this new tax standard on a global scale. The Global Forum will establish a mechanism to monitor and review the implementation of the new standard on automatic exchange of information and will be working with the OECD Task Force on Tax and Development, the World Bank Group and others to help developing countries identify their need for technical assistance and capacity building.

4. The next challenge regarding automatic exchange of information is now to get all 
jurisdictions to commit to this standard and put it into practice. Calling on all other 
jurisdictions to join us by the earliest possible date, we are committed to automatic exchange of information as the new global standard, which must ensure confidentiality and the proper use of information exchanged, and we fully support the OECD work with G20 countries aimed at presenting such a new single global standard for automatic exchange of information by February 2014 and to finalizing technical modalities of effective automatic exchange by mid-2014. In parallel, we expect to begin to exchange information automatically on tax matters among G20 members by the end of 2015. The multilateral Convention is key to ensuring rapid implementation of the new standard and to enabling developing countries to benefit from the new more transparent environment. In 2009 the OECD and the Council of Europe swiftly responded to the G20’s call for a multilateral instrument by amending the Convention on Mutual Administrative Assistance in Tax Matters in 2010 to meet international standards and to allow all countries with domestic laws that are sufficient to uphold the confidentiality of tax information to join. All G20 countries have led by example in signing this Convention and to date more than 70 countries and jurisdictions are covered or are likely to be covered by the Convention, including significant financial centres. The Convention is a powerful tool in the fight against tax evasion and allows for all forms of cooperation in tax matters, including automatic exchange of information. We expect all jurisdictions to join the Convention without further 
delay.

5. International collective efforts must also address the tax base erosion resulting from 
international tax planning. Base erosion and profit shifting (BEPS) relates chiefly to instances
where the interaction of different tax rules result in tax planning that may be used by 
multinational enterprises (MNEs) to artificially shift profits out of the countries where they are earned, resulting in very low taxes or even double non-taxation. These practices, if left 
unchecked, undermine the fairness and integrity of our tax systems. They fundamentally 
distort competition, because businesses that engage in cross-border BEPS strategies gain a 
competitive advantage compared with enterprises that operate mostly at the domestic level.
Fair, transparent and efficient tax systems are not only key pillars for sound public finances,
they also provide a sustainable framework for dynamic economies. For these reasons, G20 
Leaders identified the need to address BEPS as a priority in their tax agenda at the Los Cabos 
Summit in June 2012. Additionally, 
we must achieve better international coordination on taxes. In this regard, we must move forward in fighting BEPS practices so that we ensure a fair contribution of all productive sectors to the financing of public spending in our countries.

6. International tax rules, which date back to the 1920’s, have not kept pace with the 
changing business environment, including the growing importance of intangibles and the 
digital economy. In response to a G20 mandate, the OECD Secretary-General provided a report in February 2013 outlining the issues related to BEPS, and has now presented an ambitious and comprehensive Action Plan developed with G20 members aimed at addressing BEPS, with a mechanism to enrich the Plan as appropriate. Countries will need to examine how their domestic tax laws contribute to BEPS and to ensure that international and domestic tax rules do not allow or encourage multinational enterprises to reduce overall taxes paid by artificially shifting profits to low-tax jurisdictions. A G20/OECD BEPS Project has been established through which all non OECD G20 countries will participate on an equal footing to develop proposals and recommendations to tackle the 15 issues identified in the Action Plan. G20 Leaders commit 3 themselves to a swift implementation and they also have a vital role to play in urging other countries to join with us and to take the necessary individual and collective actions to implement these proposals and recommendations in a timely manner. G20 Leaders appreciate the swift and effective response by the OECD in advancing the BEPS agenda and urge the OECD to work closely with G20 countries for the proper implementation of this Project.

7. The Action Plan aimed at addressing BEPS sets forth an ambitious agenda to examine the 
following fundamental aspects of the international tax rules:


Ø First, changes to international tax rules must be designed to address the gaps between 
different countries’ tax systems, while still respecting the sovereignty of each country 
to design its own rules. Instruments will be developed to neutralise hybrid mismatches
and arbitrage; recommendations will be developed regarding best practices in the 
design of domestic legislation to protect the tax base of countries against shifting of
profits to no or low taxation jurisdiction (through strengthening or introducing so called 
“CFC” rules – Controlled Foreign Companies); and recommendations will be developed 
regarding rules to prevent base erosion through interest deduction.

Ø Second, the existing international tax rules on tax treaties, permanent establishment,
and transfer pricing will be examined to ensure that profits are taxed where economic 
activities occur and value is created. The action plan is designed to establish anti-treaty 
shopping provisions and develop changes to the definition of the permanent 
establishment (that is, whether there is sufficient nexus to allow a charge to tax) to 
prevent BEPS. Three actions are identified in the area of transfer pricing to put an end to 
the divorce between the location of profits and the location of real activities.
Importantly, there is recognition that although the existing transfer pricing rules 
appropriately allocate income in many instances, special measures, either within or 
beyond the arm’s length principle, may be required to address certain specific 
difficulties arising in the current system.

Ø Third, more transparency will be established, including through a common template
for companies to report to tax administrations on their worldwide allocation of profits
and tax. It also requires more transparency between governments, with the need for 
countries to disclose rulings and other tax benefits to their partners, and disclosure by 
taxpayers of aggressive tax planning arrangements. The Action Plan also provides 
mechanisms to collect better data so as to be able to measure BEPS and carry out the 
relevant economic analyses.

Ø Fourth, all the actions are expected to be delivered in the coming 18 to 24 months. To
ensure that the recommendations may be implemented quickly, the OECD will be 
developing a multilateral instrument for interested countries to amend their existing
network of bilateral treaties.

8. Developing countries must reap the benefits of the G20 tax agenda. The G20-led 
efforts can advance efforts to improve domestic resource mobilisation. The Global Forum on 
Transparency and Exchange of Information, the OECD Task Force on Tax and Development, the World Bank Group and other international organizations are key partners who can assist
developing countries identify their needs for technical assistance and capacity building in
implementing of the transparency and exchange of information standards, including through 
the multilateral Convention and automatic exchange of information. These efforts will help 
developing countries secure the corporate tax revenue they need to foster long-term 
development. 
The OECD’s Tax Inspectors Without Borders initiative to assist tax 
administrations of developing countries plays a useful role in this regard. Finally, we are 
committed to continue to assist developing countries, including through the IOs, in identifying individual country needs and building capacity in the area of tax administration (in addition to automatic exchange of information) and encourage such support to be developing country led.

9. International taxation issues do not stop at addressing double non-taxation. We encourage continued discussion on other tax matters among tax administrators. 
ANNEX - The 15 Actions to Address BEPS ACTION 1 – Address the Tax Challenges of the Digital Economy. Identify the main difficulties that the digital economy poses for the application of existing international tax rules and develop detailed options to address these difficulties, taking a holistic approach and 
considering both direct and indirect taxation. Issues to be examined include, but are not limited to, the ability of a company to have a significant digital presence in the economy of another country without being liable to taxation due to the lack of nexus under current international rules, the attribution of value created from the generation of marketable location-relevant data through the use of digital products and services, the characterisation of income derived from new business models, the application of related source rules, and how to ensure the effective collection of VAT/GST with respect to the cross-border supply of digital goods and services. Such work will require a thorough analysis of the various business models in this sector.

ACTION 2 – Neutralise the Effects of Hybrid Mismatch Arrangements. Develop model treaty 
provisions and recommendations regarding the design of domestic rules to neutralise the effect (e.g., double non-taxation, double deduction, long-term deferral) of hybrid instruments and entities. This may include: (i) changes to the OECD Model Tax Convention to ensure that hybrid instruments and entities (as well as dual resident entities) are not used to obtain the benefits of treaties unduly; 
(ii) domestic law provisions that prevent exemption or nonrecognition for payments that are deductible by the payor; (iii) domestic law provisions that deny a deduction for a payment that is not includible in income by the recipient (and is not subject to taxation under controlled foreign company (CFC) or similar rules); (iv) domestic law provisions that deny a deduction for a payment that is also deductible in another jurisdiction; and (v) where necessary, guidance on co-ordination or tie-breaker rules if more than one country seeks to apply such rules to a transaction or structure. Special attention should be given to the interaction between possible changes to domestic law and the provisions of the OECD Model Tax Convention. This work will be co-ordinated with the work on interest expense deduction limitations, the work on CFC rules, and the work on treaty shopping.

ACTION 3 – Strengthen CFC Rules. Develop recommendations regarding the design of 
controlled foreign corporation rules. This work will be co-ordinated with other work as 
necessary.

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http://blackroberegimentpastor.blogspot.com/2013/09/million-christian-patriot-march-will.html

“Million Christian Patriot March”-Will You Be Attending?

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Million Christian Patriot March”
Will You Be Attending?
On September 11, 2013 it appears that we will be finally seeing some action coupled with faith as described in James 2:117-20 by Christians confronting evil in our nation. All I can say is: “It's about time!”
In case you have not heard as of yet, a Conservative-Christian Radio Talk Show Host named Carl Boyd, Jr. Boyd is heard every Sunday on 99.7 WTN (http://www.nbttr.com/index.html) and is organizing an event that will--in all hopes--draw many more than the “million Christians” he is seeking to show up and protest in Washington, DC on September 11th. The issue and question for me and perhaps other true Biblical Christians is: Just whom and how many Christians will indeed show up to rally for Godly good and demand the removal of evil in our Nation's Capitol?
Let me give you some background information about Carl to alleviate any concerns or fears of getting involved with what brother Carl is organizing. If you are curious or unsure about him, I can understand that concern to a certain degree. Clearly stated on one of his websites, Brother Carl shares that he is an “ordained preacher.” He attended American Baptist College and Immanuel Bible College. He believes, as an African American Independent Christian Conservative, it is important to stand with the Word of God on social issues and not waiver. That pretty much tells exactly what this man stands for and should give all of us reason to stand behind Carl in his efforts in DC. Carl has been featured and interviewed on CNN, MSNBC and the Fox News Channel. He has also shown himself to be a fierce fighter of what is Godly good and right--going after scandalous politicians in his radio programs. Surely Carl Boyd, Jr. is a man after God's own heart in wanting America to retake its Founding Fathers' principles by putting the Bible and its precepts back into our government (http://en.wikipedia.org/wiki/Carl_Boyd,_Jr.). 
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What will it take for Americans, especially American Christians, to get up off their butts and rid unrepentant evil? I have been asking this question in written form here on this blog for nearly four years now. The spiritual condition of this nation teeters on falling off into hell itself soon unless people wake up, step up, and take action! We now have a real opportunity to stop complaining, whining, and moaning about our nation and our government being in such an evil mess.
The question I have for you is not only, “Will you attend?” but also “What will you sacrifice to get to this march and protest in Washington, DC? I have shared many times in the past that sacrifice is part of removing evil. There is no more hiding in the church pews, behind the pulpit, or throwing empty beer cans at your TV when evil shows its ugly face on the nightly news programs. It's time, yes---it's that time, folks. Whatever you need to do to get to DC on September 11, 2013 to march and protest Islam's evil presence in American government (federal, state, county and local), here's your chance. The way our nation is heading, this may be our only chance at making that change and removing evil.
The actions of many Americans who are looking the other way from evil have realized their “fruit” for doing so. We here in America are reaping what many have sown in the way of folks burying their heads in the sand, so to speak, when evil first raised its ugly head many years ago. Our nation is on a fast track to imploding. So, I must ask you, will you be part of the ongoing problem, or will you be part of the solution in removing wickedness? The choice is yours and yours alone.
If you will be attending the “Million Christian Patriot March”, we will be meeting at 11 AM at the “Upper Senate Park” at Constitution Avenue NE at Delaware Avenue NE in Washington DC. As brother Carl has invited others, I also invite you to join with us on September 11, 2013 in Washington, DC to stand united as Christians and Patriots in a peaceful counter response to the 'Million Muslim March'. By attending this march and rally, we will show our US government that we are tired of their propagating evil and wicked ideals that are contrary to God's Word on the people of the United States of America.
Acts 5:29 “But Peter and the other Apostles answered and said; 'We ought to obey God rather than men.”
Rev. Paul P. Waldmiller~Black Robe Regiment Pastor
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Dear Senator Cruz

 

Recently I received a letter from Kathryn Keneally of the Department of Justice.  She was responding to a July inquiry made by Senator Flake on my behalf.  I had asked to find out why the DOJ had never investigated: 1) ABC Tax Co. for tax fraud and 2) IRS Director Stephen Whitlock for committing honest services fraud.  Listed below are the answers I received:

 

DOJ Refused to Investigate ABC Tax Co Fraud

I provided the DOJ with the identify of 4,236 ABC Tax Co tax clients who defrauded the US Treasury of $17 million during the 2009 tax season by claiming phantom income in order to qualify for earned income tax refunds that put $4,000 in the hands of each criminal. The DOJ gave the following response:

 

        “With respect to the December 6, 2012 letter requesting that the Tax Division investigate ABC Tax Co, the responsibility for investigating potential violations of federal tax laws is vested in the IRS

 

Senator Cruz, who are American citizens supposed to turn to if the Department of Justice refuses to investigate fraud? 

 

DOJ Refused to Investigate IRS Employee Fraud

I provided the DOJ with documentation that Internal Revenue Service Stephen Whitlock employee committed two felonies. The first time he violated federal law was when he willfully misused section 6103 in response to the inquiry made by Congressman Schweikert.  Director Whitlock committed a second felony when he failed to provide the public who he serves with the fiduciary duty of honest service.  Director Whitlock is responsible for taking credit for phantom investigations and issuing results on investigations that were never performed. The DOJ gave the following response:

 

        “To alleged misconduct by Whistleblower Office Director Whitlock and other employees in that office, the nature of your allegation is within the investigation jurisdiction of the Treasury Inspector General for Tax Administration”

  

Thank God for Tea Party

Senator Cruz as a CPA I have witnessed firsthand the abuse of Internal Revenue Service for over 30 years. The IRS bayonet’s those who can’t defend themselves.  The majority of Congress would love to see the Tea Party go away.  American taxpayers should be forever indebted to the Tea Party for exposing the widespread corruption inside the walls of the Internal Revenue Service.

 

Senator Cruz I think the majority of Tea Party members would agree with the following statement.  If Congress allows the IRS to put people in jail for fraud, then Congress has a duty to taxpayers to put IRS employees in jail for fraud.  I’m writing to ask you to investigate why the DOJ won’t investigate a billion dollar fraud and why the DOJ won’t investigate IRS employee felonies?   I look forward to hearing your written response.

 

Randall Sorensen CPA CFF

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