In this YouTube segment, Gianna Miceli argues that the IRS lacks a lawful commissioner, rendering any judgments against the commissioner invalid. She contends that the Taxpayer Bill of Rights applies only to actual taxpayers, introducing the notion of a "non‑taxpayer" to challenge standing. Miceli claims that delegation orders used to bypass the vacancy violate the Federal Vacancies Reform Act and other statutes. She outlines pending motions in a case brought by an associate named Anthony, seeking to stay or vacate IRS enforcement until a properly appointed commissioner is in place. Throughout, she emphasizes constitutional protections for private economic activity, the right to earn a living, and denounces charges for her expertise, positioning herself as a defender of public rights against unlawful IRS actions.
Chapters
When the commissioner's office emptied and the chief counsel's acting authority expired, there is no lawful respondent and no lawful counsel. Lawful counsel. Do you have rights or don't? Well, you have the Taxpayer Bill of Rights, and guess who that applies to? Only taxpayers. I'm never going to claim to be one. Do you know you could be a non-taxpayer or a taxpayer? I bet you never heard that before. Oh, but we don't want to pay Gianna. Oh. How dare she charge? This is information for the whole country. How dare she charge? How dare I make a living with my expertise? Now we're getting to the good stuff because our friend Anthony has taken the IRS court to tax. He's got a case going. I'm going to leave the names out. Motions are pending on the following grounds because he's got balls like we do. Okay. Motions are pending on the following grounds. Judgments against the commissioner cannot stand where the office does not exist. Let's just drink that in for a second, Patty. I'm going to repeat it and I want your commentary. Judgments against the commissioner cannot stand where the office does not exist.
There's no one there. There's no claims.
Your, your people are getting unsigned documents. We're not making this up. Delegation orders routing around the vacancy violate the FVR. Oh, they're violating statute. But you're afraid of a law you can't even define. Okay. Oh, go to jail. Robbie Starbucks. Oh, I had to pay my taxes. They would come in. That people have this vision. I don't pay them. It's gonna be a knock on the door and you're under arrest. Okay. It doesn't work like that, people. You have rights and standing and you have a right to private economic activity under the First Amendment. You have a right to make a living. You have a right not to have your money stolen. You know what should be against the law in this country is propaganda. And then the last sentence in this case that our friend Anthony is bringing is enforcement must be stayed or vacated until a lawful commissioner is appointed. I applaud Anthony for crafting this case and shoving it right up their bum. You know what I mean?
